SolvedVATNIEU2200 | The Single Market concept: territory
From HM Revenue & Customs · VAT Northern Ireland and the EU
The EU Single Market consists of the EU territories listed and Northern Ireland in respect of goods. There are various additions and exclusions as indicated. This table is not updated, but the European Commission maintains a table here: Territorial scope
| Member State | Included | Excluded |
| Austria | Jungholtz and Mittelberg. | |
| Belgium | ||
| Bulgaria | ||
| Croatia | ||
| Cyprus | The British Sovereign Base Areas of Akrotiri and Dhekelia. | The United Nations buffer zone and the part of Cyprus to the north of the buffer zone, where the Republic of Cyprus does not exercise effective control. |
| Czech Republic | ||
| Denmark | The Faroe Islands, and Greenland. | |
| Estonia | ||
| Hungary | ||
| Finland | The Åland Islands. | |
| France | Monaco | Martinique, French Guiana, Guadeloupe, Reunion, and St Pierre and Miquelon. |
| Germany | Büsingen and the island of Heligoland. | |
| Greece | Mount Athos (also known as Agion Oros). | |
| Ireland | ||
| Italy | Campione d’Italia, the Italian Waters of Lake Lugano and Livigno. | |
| Latvia | ||
| Lithuania | ||
| Luxembourg | ||
| Malta | ||
| Netherlands | Antilles. | |
| Poland | ||
| Portugal | The Azores, and Madeira. | |
| Romania | ||
| Slovakia | ||
| Spain | The Balearic Islands. | The Canary Islands, Ceuta, and Melilla. |
| Sweden |
Liechtenstein, the Vatican City, Andorra and San Marino are not within the EU for VAT purposes.