VATSM2200 - 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.
| Member State | Included | Excluded |
|---|---|---|
| Austria | Jungholtz and Mittelberg. | - |
| Belgium | - | - |
| Bulgaria | - | - |
| Croatia | - | - |
| 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. |
| Czech Republic | - | - |
| Denmark | - | The Faroe Islands, and Greenland. |
| Estonia | - | - |
| Hungary | - | - |
| 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). |
| Ireland | - | - |
| Italy | - | Campione d’Italia, the Italian Waters of Lake Lugano and Lvigno. |
| Latvia | - | - |
| Lithuania | - | - |
| Luxembourg | - | - |
| Malta | - | - |
| Netherlands | - | Antilles |
| Poland | - | - |
| Portugal | The Azores, and Madeira. | |
| Romania | - | - |
| Slovakia | - | - |
| Slovenia | - | - |
| Spain | The Balearic Islands. | The Canary Islands, Ceuta, and Melilla. |
| Sweden | - | - |
| 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.