Analysis

Longer-form pieces drawing on the underlying VAT data. For shorter explainers see guides; for original research see research.

Current analysis topics

• EU standard rate dispersion - how the 10-percentage-point spread between Hungary and Luxembourg breaks down by rate band.
• Post-Brexit treatment divergence - three concrete divergences and one notable convergence five years on.
• OSS threshold impact 2021 - the EUR 10,000 EU-wide cap that replaced 27 national distance-selling thresholds, and what changed.
• VAT trends 2023-2026 - recent standard-rate moves, pending changes, and the Brexit divergence path.

Methodology notes

All analysis on this site is derived from our underlying VAT rates database, which is sourced from the European Commission Taxation and Customs Union registry, Eurostat, and HMRC. Each analysis page links the SQL queries and underlying rows so anyone can verify the numbers. See methodology for the full editorial process and refresh cadence.

Disclaimer

This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm specifics with your accountant or the relevant authority for your transaction.