VAT is charged at the standard rate of 18% from 14/01/2013 to 12/01/2014 and from 13/01/2014 will increase to 19%. There are also 2 categories of VAT Reduced Rates which apply to certain goods & Services, such as restaurants, hotel accommodation, food and other.
According to the VAT legislation, every person making taxable supplies and at the end of any month, if the value of his taxable supplies in the period of one year then ending has exceeded €15.600 is liable to be registered.
If a person makes taxable supplies the value of which does not exceed the above thresholds then he is entitled to apply for voluntary registration.
A VAT return is submitted for every 3 months.
Any VAT registered business who sells goods or provide services to another EU VAT registered business have to register at VIES irrespective.
You can verify the validity of a VAT number issued by any Member State through the European Commission’s official website. http://ec.europa.eu/taxation_customs/vies/