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.

Romania – SAF-T document 2022 – timetable for implementation of measures

As mentioned in one of our previous news posts (VAT News in Romania), the Romanian National Tax Agency (ANAF) has announced that, from January 1st 2022, large companies will be
Country Briefs
Romania
E-invoicing

Ireland – 9% VAT rate for restaurants and hotels extended

For the period from 1st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate: Catering (excluding alcohol, soft drinks and bottled water) Hot
Country Briefs
Ireland
Hotels Restaurants Cafes
VAT rates

Romania – SAF-T Document 2022 – Grace Period Extended

You may remember that the Romanian National Tax Agency (ANAF) announced that from January 1st 2022, large companies will be required to file an SAF-T document (D406 informative declaration). The
Country Briefs
Romania
E-invoicing

Poland – Self-Billing – No Response Means Approval

The European Directive 2006/112/EC (article 219a and 224), allows for a purchaser to issue the invoice (self-billing) where there is an agreement between the supplier and the purchaser and if
Country Briefs
Poland
Declarations, forms etc.

France – Electronic Invoicing Reform Postponed

Since 1st January 2020, all suppliers or subcontractors eligible for direct payment of contracts with the French State, local authorities and institutions (B2G) must send their invoices in electronic form.
Country Briefs
France
E-invoicing

Italy – New tool to check supplier/customer information using an Italian VAT number

The Italian tax authorities have made a new tool available, allowing sellers to audit and control supplier/customer information provided they have an Italian VAT number. By entering the Italian VAT
Country Briefs
Italy
VAT registration
More VAT Country Briefs
Contact Easytax
A SINGLE POINT OF CONTACT

For all European Union countries and some third countries.

For all your VAT, Intrastat & ESL obligations, and your VAT recovery requests.

CONTACT US