Skip to the content

VAT within the EU

How VAT applies within the EU

If you are a EU customer and you are VAT-registered and can provide us with a valid EU VAT registration number, then:

  • You can ask us to apply the 'zero-rate' of VAT to the sale,
  • The VAT will be due in your country on acquisition of the goods,
  • You must keep paperwork that shows both our (Polygon Direct (UK) Ltd) and your VAT registration numbers (with the correct national codes, GB in our case) on the invoice
  • You must number your sales invoices in sequence
  • You must also obtain and keep valid evidence that the goods have been sent from the UK within certain time limits to be able to zero-rate


If you are not VAT Registered within the EU

However if you are not VAT registered, or we cannot obtain your VAT number, then we as the seller must charge the UK rate of VAT.

Member countries of the EU (year of entry)

The European Union has 28 member countries:

Austria (1995) Italy (1958)
Belgium (1958) Latvia (2004)
Bulgaria (2007) Lithuania (2004)
Croatia (2013) Luxembourg (1958)
Cyprus (2004) Malta (2004)
Czech Republic (2004) Netherlands (1958)
Denmark (1973) Poland (2004)
Estonia (2004) Portugal (1986)
Finland (1995) Romania (2007)
France (1958) Slovakia (2004)
Germany (1958) Slovenia (2004)
Greece (1981) Spain (1986)
Hungary (2004) Sweden (1995)
Ireland (1973) United Kingdom (1973) Voted to leave (23/06/2016)


On the road to EU membership

Candidate countries

Albania The former Yugoslav Republic of Macedonia
Montenegro Turkey