Background to the VAT in Europe -- VAT treatment of transactions -- VAT rates in the EU -- Specialized areas in cross-border trade -- The System of VAT registration -- VAT registration: special areas of concern -- VAT accounting obligations -- VAT invoicing requirements - -Recordkeeping requirements -- Periodic VAT reporting obligations -- Periodic intrastat declarations -- VAT audits -- Proving VAT exemptions for exports and intra-community -- Refunds for non-registered companies -- VAT compliance procedures

1. Value-added tax -- Law and legislation -- European Union countries
2. Value-added tax -- European Union countries -- Accounting
3. Tax administration and procedure -- Europe
4. Value-added tax -- Law and legislation -- Europe
5. Value-added tax -- Europe -- Accounting