European Union

VAT One-Stop Shop & e-shops: 5 mistakes to avoid

One-Stop Shops simplify VAT for e-sellers, but mistakes can be costly. Discover 5 tax-sanctioned mistakes in Europe.

Finland – Increase in standard rate on September 1, 2024

From September 1, 2024, Finland will have the second-highest standard rate in the European Union. The standard rate will increase from 24% to 25.5%. The reduced rates of 14% and 10% will remain unchanged.

Country Briefs European Union Finland VAT rates

2 May 2024

Electronic invoicing – EU and US support e-invoicing compatibility

In a joint declaration signed in April, the U.S Trade and Technology Council and the European Union pledged to cooperate on electronic invoicing, and in particular to ensure interoperability between systems set up in the U.S. and by member states. Certain parts of the data structure should be standardized, while there should be room for...

Country Briefs European Union France United States E-invoicing VAT reform

24 April 2024

Electronic invoicing – Postponement to be understood as a latest date

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 in electronic format will ultimately be implemented in two waves: 2026 for large companies and ETIs – 2027 for smaller companies. Basic franchise companies will...

Country Briefs European Union France E-invoicing VAT reform

12 March 2024

CJEU – VAT and false 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 of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...

Country Briefs European Union France Poland Principality of Monaco E-invoicing

11 March 2024

VAT One-Stop Shop : a guide for e-sellers

VAT One-Stop Shops simplify VAT obligations for e-sellers within the European Union (EU): follow the guide!

European Union VAT Focus Dropshipping E-Commerce One-Stop-Shop VAT Payment 16 May 2024

Medicalized retirement homes – VAT or payroll tax

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 VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...

Country Briefs European Union France Nursing homes

11 March 2024

European Union – Extension of the reverse charge mechanism until 2026

Council Directive (EU) 2022/890 of June 3, 2022 allows Member States to make the recipient of supplies of goods and services liable for the reverse charge of VAT until December 31, 2026. This concerns the supply of goods and services in sectors that represent a certain risk of tax evasion, including transfers of allowances to...

Country Briefs European Union Reverse Charges

7 June 2022

European Union – New taxation rules for virtual classroom events

On April 5th, 2022, the Council Directive (EU) 2022/542 is published and amends the Directive 2006/112/EC which governs the intra-Community VAT. Among the changes adopted, a new taxation rule concerning events (conferences, congresses, training courses, etc.) given in virtual classrooms. Articles 53 and 54, for taxable and non-taxable persons respectively, provide that the supply of...

Country Briefs European Union Exhibitions, Conferences, Shows IT & Telecoms E-Commerce VAT Payment

21 April 2022

European Union – EU finance ministers reach agreement on VAT rate reform

Following the European Commission’s 2018 proposal to reform VAT rates an agreement was reached between EU finance ministers regarding the update of VAT rate rules. Three measures emerge from this agreement: 1° Updating the list of goods and services to which all Member States may apply reduced VAT rates: In particular,...

Country Briefs European Union VAT Exemption VAT rates VAT reform

8 December 2021

VAT gap : drop in VAT tax evasion

The 2023 European Commission's report on VAT fraud reveals a significant reduction in the tax gap in 2021, confirming the effectiveness of the anti-fraud measures put in place. We present…

European Union VAT Across Europe E-invoicing One-Stop-Shop VAT Payment 30 January 2024

VAT rates in Europe in 2024

Check the VAT rates applicable in 2024 to your products and services in Europe - in the 27 countries of the European Union (EU), in Switzerland and the United Kingdom.

European Union VAT Across Europe VAT rates 17 January 2024

VAT One-Stop Shop & e-shops: 5 mistakes to avoid

Finland – Increase in standard rate on September 1, 2024

Electronic invoicing – EU and US support e-invoicing compatibility

Electronic invoicing – Postponement to be understood as a latest date

CJEU – VAT and false invoices

VAT One-Stop Shop : a guide for e-sellers

Medicalized retirement homes – VAT or payroll tax

European Union – Extension of the reverse charge mechanism until 2026

European Union – New taxation rules for virtual classroom events

European Union – EU finance ministers reach agreement on VAT rate reform

VAT gap : drop in VAT tax evasion

VAT rates in Europe in 2024

VAT Updates per Type

VAT Updates per Month

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