VAT is an indirect tax on consumption and its regulations are harmonised at the European level to avoid distortions between the EU members. Despite this, Member States have some leeway in choosing, approving and incorporating into their local regulations such important elements of the tax as the tax rate applicable in their territory – with certain restrictions -, the management and timing of the tax payment, etc. In this section, you can find a summary of the main features of VAT in some of the most important EU countries. Work is under way to incorporate more manuals from other EU member countries into this section.