Apart from Denmark, the following countries are members of the EU: Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lit huania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

Monaco, the Isle of Man and Northern Ireland are considered to be part of the EU for VAT purposes.

The following territories are considered to be outside the EU:

• The Faroe Islands and Greenland (Denmark)
• The island of Helgoland and the Büsingen territory (Germany)
• Livigno, Campione d'Italia and the national waters of Lake Lugano (Italy) 
• The Channel Islands (the United Kingdom)
• The Canary Islands, Ceuta and Melilla (Spain) 
• The overseas departments (France)
• Mount Athos (Greece)
• The Aaland Islands (Finland)
• Andorra
• Gibraltar
• San Marino
• The Vatican City