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 – Publication of the New List of French Airlines Exempt from VAT Certification

The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been
Country Briefs
France
Aviation
VAT Exemption

Latvia – Reduction of VAT rate on meat, newspaper and bread

The Latvian Ministry is thinking about reducing the applicable VAT rate from 21% to 5% on meat, newspaper and bread. This measure would apply until June 30, 2024.
Country Briefs
Latvia
VAT rates

Poland – Mandatory electronic invoicing postponed to 2024

Since January1, 2022, Polish companies can issue electronic invoices via the KSeF system) on a voluntary basis. It was envisaged that electronic invoicing would become mandatory for Polish companies from
Country Briefs
Romania
Déclarations formulaires etc.forms etc.

Italy – Extension of the reverse charge mechanism until 2026

Article 17 of Presidential Decree n°633 of 26/10/1972 provides that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria Sales of video
Country Briefs
Italy
Reverse Charges

Romania – Extension of the reverse charge mechanism until 2026

Article 331 of the Romanian Tax Code indicates that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria: ferrous and non-ferrous waste
Country Briefs
Romania
Reverse Charges

European Union – Extension of the reverse charge mechanism until 2026

Council Directive (EU) 2022/890 of June 3, 2022 allows Member States to make the recipient of supplies of goods and services liable for the reverse charge of VAT until December
Country Briefs
European Union
Reverse Charges
More VAT Country Briefs
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