The European Union has defined a harmonised legal framework for VAT, which is introduced in our guide to Intra-Community VAT obligations. However, each Member State has the flexibility to define its own VAT rates, the conditions for VAT registration, the reverse charge mechanism, the conditions for VAT recovery, exemptions, invoicing rules and reporting requirements. You will find in our country guides the main national specificities. You will find in our country guides the main national specificities.

VAT UPDATES

VAT regulations change frequently in Europe. Our monitoring service shares the latest news in each of the 27 EU Member States.

Finland – Increase in standard rate on September 1, 2024

From September 1, 2024, Finland will have the second-highest standard rate in the European Union. The standard rate will increase from 24% to 25.5%. The reduced rates of 14% and
Country Briefs
Germany
VAT rates

Germany – Reduced rate on education benefits

In order to comply with European Union law, the Annual Tax Act 2024 provides for an overhaul of Section 4 No. 21 of the German VAT Act , exempting school
Country Briefs
Germany
VAT rates

Electronic invoicing – EU and US support e-invoicing compatibility

In a joint declaration signed in April, the U.S Trade and Technology Council and the European Union pledged to cooperate on electronic invoicing, and in particular to ensure interoperability between
Country Briefs
European UnionFranceUnited States
E-invoicingVAT reform

Electronic invoicing – Postponement to be understood as a latest date

The dedicated group FNFE-MPE organized a day dedicated to electronic invoicing on March 7, 2024. Postponing the reform was at the heart of the debate. The obligation to issue invoices
Country Briefs
European UnionFrance
E-invoicingVAT reform

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one
Country Briefs
European UnionFrancePolandPrincipality of Monaco
E-invoicingvat

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in
Country Briefs
European UnionFrancePrincipality of Monaco
Nursing homesPayroll taxes
More VAT Country Briefs
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