As is traditional in the first issue of each year, the green section presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and information on the offices of the national tax administration where non-resident traders must file their VAT refund applications or may obtain information on national VAT rules. The overview is compiled by the editors on the basis of information provided by the International VAT Monitor's correspondents at the beginning of 2009.