EU tax and finance rules for small business owners: pick a task, follow the map

Selling across the EU brings rules that apply in every member state, VAT on cross-border sales above all, on top of each country's own tax system. Each Route Map takes one thing an owner has to get right and lays it out as a short series of stops, in the order you will actually meet them. If you run a UK business selling to EU customers, these maps are for you too.

Every stop links to the official source, usually europa.eu or EU law on EUR-Lex, and shows the date we last checked it. Where a country sets its own rate, threshold or deadline, the map says so and points you to that country's tax authority.

Route Maps are general information, not personal advice. If your situation is unusual, talk to your accountant or tax adviser in the country concerned.