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.

Slovenia: VAT changes on beverages and beverage preparations

As of January 1, 2025, the Slovenian tax authorities have clarified the VAT rates applicable to beverages and beverage preparations. Certain products no longer benefit from the reduced VAT rate
Country Briefs
Slovenia
VAT thresholds

Poland: modification of INTRASTAT thresholds

The Polish INTRASTAT thresholds have been modified: Basic threshold for arrivals: PLN 6,000,000 Basic threshold for shipments: PLN 2,800,000 Detailed threshold for arrivals: PLN 105,000,000 Detailed threshold for shipments: PLN
Country Briefs
Poland
Intrastat

Slovenia: VAT Group

Starting January 1st, 2026, Slovenia plans to introduce the possibility of a single VAT return for affiliated companies (VAT group scheme).
Country Briefs
Italy

Poland and cannabis

Poland increases VAT rate to 23% on hemp-based products. “Medical marijuana,” however, remains taxed at 8%.
Country Briefs
Poland
VAT rates

Bulgaria – registration threshold

The new Bulgarian finance law foresees an increase in the VAT registration threshold starting in 2025. The threshold will rise from 100,000 BGN to 166,000 BGN.
Country Briefs
Bulgaria
VAT thresholds

Malta: new VAT rate

From January 1st, 2025, the Maltese government is introducing a 0% VAT rate for feminine hygiene products and medical accessories used in the treatment of cancers affecting women.
Country Briefs
Malta
VAT rates
More VAT Country Briefs
Easytax Contact
A SINGLE POINT OF CONTACT

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.

CONTACT US