EU countries
Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
Territories included in the EU but not the fiscal territory of the EU
- Finland: The Åland Islands
- Spain: the Canary Islands
- Spain: Ceuta and Melilla
- Italy: Campione d'Italia
- Italy: Livigno
- Italy: the Italian waters of Lake Lugano
- Greece: Agio Óros
- France: overseas departments Guadeloupe, French Guyana, Martinique, Reunion, Mayotte
- France: other overseas departments and territories: Saint Pierre-et-Miquelon, New Caledonia, Wallis and Futuna, French Polynesia, the French territories in Australia and Antarctica
- Germany: Helgoland and Büsingen