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.

Recent Clarifications A ruling published in the BOFiP on 17 September 2025 provides important clarifications on the VAT rates applicable to household waste collection and treatment services. These services are
Judgment of the Bordeaux Administrative Court of Appeal, 16 September 2025 Under Article 259 A, 1° a of the French Tax Code, short-term rentals of means of transport are subject
Decision of the Administrative Court of Appeal of Marseille, 18 September 2025 In this case, several horse breeding and training stables had received income subject to VAT. Relying on CJEU
Extension of the Compliance Deadline The BOFiP update published on 2 October 2025 extends the compliance deadline for cash register software and systems to 31 August 2026. Under this measure,
A Strategic Lever Confirmed by the OECD Report of 11 September 2024 The OECD report released on 11 September 2024 reaffirms that Value Added Tax (VAT) remains a key instrument
Slovakia: VAT Rate to Increase from 19% to 23% on Sweet and Salty Products from 1 January 2026 The National Council of the Slovak Republic has approved an increase in
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For all European Union countries and some third countries.

For all European Union countries and some third countries. For all your VAT, Intrastat & ESL obligations, and your VAT recovery requests.