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.

France: VAT credit refunds and appeal deadlines

 When a tax adjustment proposal is treated as a rejection In a decision issued on 14 November 2025, the French Supreme Administrative Court (Conseil d’État), ruling in the Société Penn
Country Briefs
complianceVAT

France: Reorganisation of VAT into the CIBS

Implications for Businesses and Tax Professionals France is continuing to modernise its tax legislation with the reorganisation of VAT into the “Code des Impositions sur les Biens et Services” (CIBS).
Country Briefs
France
complianceVAT

EU: New VAT rates from 2026 – What business need to know

At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026,
Country Briefs
European UnionBelgiumCzech RepublicFinlandGermanyIrelandNetherlandsSlovakia
complianceEU TaxVAT

EU: EUR 3 levy introduced on low value parcels imported into the European Union

On 12 December, the Council of the European Union adopted an emergency measure targeting low-value imports. From 1 July 2026, all parcels valued at less than EUR 150 entering the
Country Briefs
European Union
complianceE-CommerceVAT

France: Mandatory use of SIREN-based EORI numbers from 1 January 2026

Since 1 January 2026, all VAT-registered businesses in France carrying out Customs operations are required to use an EORI number based on their company SIREN. Until now, France had allowed
Country Briefs
France
complianceVAT

EU: Intrastat Thresholds 2026 – what changes for businesses

Key changes by country • Bulgaria o Arrivals : the reporting threshold will increase from BGN 1,700,000 in 2025 to BGN 1,760,000 o Dispatches : the reporting threshold will increase
Country Briefs
CyprusBulgariaLithuania
IntrastattaxesVAT
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