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HMRC internal manual

VAT Single Market

From
HM Revenue & Customs
Updated
, see all updates

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.