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.

The Hungarian Presidency of the Council of the European Union is restarting discussions with a view to reaching agreement on the draft Vida directive at the next Finance (ECOFIN) meeting
On September 18, 2024, the Slovak government approved legislative proposal introducing various tax measures, one of which includes a change in VAT rates : The standard rate is raised from
Germany and France have decided to implement a unified electronic invoice format through Factur-X and ZUGFeRD 2.3. This initiative is designed to simplify and enhance the security of commercial transactions
Starting from the next accounting period, electronic invoicing becomes mandatory for medium and large companies that have chosen accounting software certified by the Danish tax administration (“erhvervsstyrelsen”).
Since July 1, 2024, all Romanian companies are required to use e-invoicing for all their operations. Invoices must be issued via the public platform RO-eFactura. Invoices can either be entered
From July1st, 2025, the standard rate of VAT in Estonia will rise from 22% to 25%.
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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.