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.

Norway – EU: new renegotiated agreement in 2025 on administrative cooperation on VAT matters

On 4 June 2025, the Norwegian Parliament approved the entry into force of an agreement amending the existing one related to administrative cooperation on VAT matters. The updated agreement enhances
Country Briefs
Norway
Customs

Italy: Sugar Tax

The Italian Government, during the Council of Ministers meeting of 20th June 2025, decided to further postpone the entry into force of the Sugar Tax from 1st July 2025 to
Country Briefs
Italy
VAT rates

France: VAT Reverse charge

Judgment of June 4, 2025 (n°24PA02483) of the Administrative Court of Appeal – Paris In this judgement, the Administrative Court recalls that a taxable person receiving services from a supplier
Country Briefs
France
Reverse Charges

Czech Republic Tax Authorities impose new VAT obligations for Non-established companies starting from January 1st, 2026

The Czech Financial Administration has issued a notice outlining the new administrative obligations for non-established taxpayers that are registered for VAT purposes there. From this date onwards, non-established companies registered
Country Briefs
Czech Republic
VAT registration

Greece : introduction of new VAT return filing frequency

In order to curb tax evasion and improve VAT compliance, the Greek administration has introduced mandatory monthly VAT returns. The new monthly VAT reporting requirements will apply, based on the
Country Briefs
Greece
Déclarations formulaires etc.

Latvia : Mandatory B2B e-invoicing

On June 5th 2025, the Latvian Parliament adopted new amendments confirming the postponement of the mandatory B2B e-invoicing from 1st January 2026 to 1st January 2028.  
Country Briefs
Latvia
E-invoicing
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