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.

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

On 22 August 2025, the Italian Tax Authorities issued an important clarification of significant relevance to businesses engaged in cross-border transactions. In Ruling No. 213/2025, the Authorities confirmed that an
Country Briefs
Italy
VAT deductions

France – Export VAT exemption denied for lack of supporting documents

Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on
Country Briefs
France
VAT refunds

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone
Country Briefs
France
VAT refunds

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
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