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.

EUCJ : reclassification of an intra-Community supply of goods as an export.

Background of Judgment of the European Union Court of Justice, Case C-602/24 : During a tax audit, the VAT exemption of a Polish company on an invoice issued for an
Country Briefs
European Union
VAT Exemption

United States/European Union : Status of Customs Duty Measures

The 12th of March 2025 : On this date, the United States imposed customs duties of up to 25% on imports of steel and aluminium, as well as certain products
Country Briefs
United States
Customs

European union : simplification of VAT collection on imported goods

EU Directive 2025/1539, adopted on 18 July 2025, aimed to simplify the collection of VAT on imported goods. On 18th July 2025, the Council of the European Union officially adopted
Country Briefs
European Union
One-Stop-ShopVAT

CJEU – Customs Code reform on the horizon

On 27 June 2025, the Council of the European Union adopted its negotiating mandate to update the EU Customs Code — a key step in the ongoing effort to modernise
Country Briefs
European Union
Customs

Romania : VAT rate increases from 1 August 2025

On Thursday 3 July 2025, the Romanian Prime Minister announced a package of tax measures aimed at reducing the country’s budget deficit. As part of this reform, VAT rates will
Country Briefs
Romania
E-invoicingVAT

CJEU – Cityland vs. Bulgarian Tax Authorities : Towards the end of VAT deregistration practices by Local Tax Authorities

On 3 April 2025, the Court of Justice of the European Union (CJEU) issued a significant judgment in case C-164/24, Cityland EOOD, which questions the way Tax Authorities in EU
Country Briefs
European Union
Sanctions and penaltiesVAT
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