Territorial considerations

V1.213 EU member states

Territory of the European Union

The UK legislation defines neither the territory of the EU nor the territory of the individual member states. For VAT purposes, the extent of the member states, and therefore the extent of the EU as a whole, seems to be determined partly by reference to Directive 2006/112/EC1, partly by reference to the EU Treaty2, and partly by reference to regulations3 made under VATA 1994 s 93(1). The overall position is set out in the following table.

Member stateTerritories excludedTerritories treated as included
3Bulgaria (with effect from 1 January 2007)a
4Croatia (with effect from 1 July 2013)aa
5Cyprus (with effect from 1 May 2004b)That part of Cyprus over which the Cypriot Government does not exercise effective controlcBritish Sovereign

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