(*) EU consists of: Belgium, Bulgaria, Denmark (excl. Greenland and Färöer), Estland, Finnland, France (excl. Guadeloupe, Guyana, Martinique, and Réunion), Germany, Greece (excl. Athos Mountain), Ireland, Italy (excl. Livigno, Campione d'Italia, San Marino, and the Italian part of Lake Lugano), Lettland, Litauen, Luxemburg, Malta, Monaco, Netherlands (exl. Aruba and Netherlands Antilles), Austria, Poland, Portugal (incl. Madeira and Azores), Romania, Sweden, Slowakia, Slowenia, Spain (incl. Baleares, excl. Kanares, Ceuta, and Melilla), Tchechia, Hungary, United Kingdom (excl. oversea territories, Jersey, and Guernsey, incl. Isle of Man), Cyprus.

More details can be found in the German Umsatzsteuer-Richtlinien 2008 (für 2010), § 13a.