Back ضريبة القيمة المضافة في الاتحاد الأوروبي Arabic Impuesto sobre el valor añadido de la Unión Europea Spanish TVA dans l'Union européenne French Btw-gebied van de Europese Unie Dutch Imposto sobre o Valor Acrescentado da União Europeia Portuguese Avrupa Birliği katma değer vergisi Turkish
The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. The total VAT collected by member states is used as part of the calculation to determine what each state contributes to the EU's budget.