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Part 1 General Section 1 About this Guide 2 Background to VAT in Europe 3 VAT Treatment of Transactions 4 VAT Rates in the EU 5 Specialized Areas in Cross-Border Trade 6 The System of VAT Registration 7 VAT Registration: Special Areas of Concern 8 VAT Accounting Obligations 9 VAT Invoicing Requirements 10 Recordkeeping Requirements 11 Periodic VAT Reporting Obligations 12 Periodic Intrastat Declarations 13 VAT Audits 14 Proving VAT Exemptions for Exports and Intra-Community Supplies 15 VAT Refunds for Non-registered Companies Part 2 VAT Compliance Procedures Austria / Belgium / Bulgaria / Croatia / Cyprus / Czech Republic / Denmark / Estonia / Finland / France / Germany / Greece / Hungary / Iceland / Ireland / Italy / Latvia / Lithuania / Luxembourg / Malta / The Netherlands / Norway / Poland / Portugal / Romania / Slovakia / Slovenia / Spain / Sweden / Switzerland / United Kingdom