The Single Market concept: territory
The Single Market consists of the territory of the twenty seven Member States listed below together with various additions and exclusions as indicated.
|Austria||Jungholtz and Mittelberg.|
|Cyprus||The British Sovereign Base Areas of Akrotiri and Dhekelia.||The United Nations buffer zone and the part of Cyprus to the north of the buffer zone, where the Republic of Cyprus does not exercise effective control.|
|Denmark||The Faroe Islands, and Greenland.|
|Finland||The Åland Islands.|
|France||Monaco.||Martinique, French Guiana, Guadeloupe, Reunion, and St Pierre and Miquelon.|
|Germany||Büsingen and the island of Heligoland.|
|Greece||Mount Athos (also known as Agion Oros).|
|Italy||Campione d’Italia, the Italian Waters of Lake Lugano and Lvigno.|
|Portugal||The Azores, and Madeira.|
|Spain||The Balearic Islands.||The Canary Islands, Ceuta, and Melilla.|
|United Kingdom||The Isle of Man.||The Channel Islands, and Gibraltar.|
Liechtenstein, the Vatican City, Andorra and San Marino are not within the EC for VAT purposes.