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 dedicated group FNFE-MPE organized a day dedicated to electronic invoicing on March 7, 2024. Postponing the reform was at the heart of the debate. The obligation to issue invoices
A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one
A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in
The Swedish tax authorities do not consider as “real estate” : a charging station in the form of charging posts mounted on concrete foundations, even when connected to the building’s
From January1, 2024, VAT rates in Switzerland will increase : Standard VAT rate increases from 7.7% to 8.1%. Reduced VAT rate raised from 2.5% to 2.6 Special rate for lodging increases
Companies wishing to use the VAT group scheme for 2024 must submit a request no later than October 31, 2023.
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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.