Taxes in Europe Database
Earlier this week the Malta Institute of Taxation participated in the 28th Meeting of the EU VAT Expert Group during which the Commission presented the Taxes in Europe Database – an online Database which offers structured information on around 650 taxes in the EU (including VAT, EU harmonised excise duties, income tax and social security contributions). It is compiled on the basis of information provided by the Ministry of Finance in each EU Member State and is updated yearly (at least bi-annually for VAT and Excise duties).
The ‘search’ function on the database allows for a simple search, advanced search as well as a VAT search. The latter tool provides information on standard, reduced rates and zero rates applicable to goods and services in EU Member States, and should be particularly useful for online sellers once the new VAT rules for e-commerce and the extended OSS regime enter into force.
Goods are classified by reference to their CN codes whilst other products and services by reference to the CPA Code.
The Taxes in Europe Database can be accessed at this link.