Insights: VAT Framework Overview

Dear Business Partners,

VAT systems in non-EU countries across Eastern Europe, Central Asia and the Caucasus are generally similar to EU VAT frameworks, including the treatment of cross-border transactions. Standard VAT rates typically range from 12% to 22%, making them broadly comparable to EU levels. Exports of goods are usually zero-rated, while import VAT must be paid upon entry and can later be recovered as input VAT.

Cross-border service transactions between EU entities and companies in these regions can be structured in a VAT-neutral way. Achieving this, however, requires carefully drafted agreements and detailed consideration of local VAT regulations.

If you are interested in the topics of taxation, SCHNEIDER GROUP is ready to assist you.