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.

Lithuania – Thresholds change for INTRASTAT in Lithuania in 2023

The Finnish administration has updated the introduction and shipment thresholds for INTRASTAT declarations in 2023: The threshold for the introduction is raised from 280,000 euros to 500,000 euros. Shipping threshold
Country Briefs
Lithuania
Déclarations formulaires etc.forms etc.Intrastat

Finland – Thresholds change for INTRASTAT in Finland in 2023

The Finnish administration has updated the introduction and shipment thresholds for INTRASTAT declarations in 2023: The threshold for the introduction is raised from 700,000 euros to 800,000 euros Shipping threshold
Country Briefs
Finland
Déclarations formulaires etc.forms etc.Intrastat

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
Spain
Construction
AutoliquidationDéclarations formulaires etc.Exonération de TVAImmatriculation TVAReverse ChargesTaux de TVA

Ireland – Application of reduced VAT rate to hotels and tourism

The reduced VAT rate of 9% is applicable until February 28, 2023. As the temporary reduction of the VAT rate has not been extended, as of February 29,
Country Briefs
Ireland
Hotels Restaurants Cafes
VAT rates

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
Lithuania
Hotels Restaurants Cafes
AutoliquidationDéclarations formulaires etc.Exonération de TVAImmatriculation TVATaux de TVAVAT rates

Romania – Thresholds change for INTRASTAT in Romania in 2023

L’administration roumaine a mis à jour les seuils à l’introduction et à l’expédition pour les déclarations INTRASTAT en 2023: – Le seuil à l’introduction passe de 900.000 RON à 1
Country Briefs
Romania
Declarations, forms etc.Intrastat
More VAT Country Briefs
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