Check the VAT rates applicable in 2026 to your products and services in Europe, in the 27 countries of the European Union (EU), Switzerland, the United Kingdom and Northern Ireland.
According to a judgment handed down by the General Court of the European Union – Judgment of 9 September 2026, Case T-614/25, when goods are sold several times in succession but only move once between Member States, the question of which sale the transport should be linked to was revisited by the Court. When goods...
The Council of the European Union announced on 5 May 2026 an agreement to strengthen cooperation between Member States, the European Public Prosecutor’s Office and the European Anti-Fraud Office in tackling cross-border VAT fraud. The aim is to give investigation authorities better access to the data they need to detect and prosecute fraud schemes, including...
European Parliament study, 22 June 2026 The European Parliament has published a study examining the effects of the reverse charge mechanism under articles 199a and 199b of VAT Directive 2006/112/CE. These provisions allow Member States to depart from the normal rule that the supplier collects VAT. In situations presenting a particular fraud risk, they can...
EU : General Court of the European Union, 3 June 2026, T-198/25, G Kft The General Court of the European Union ruled on whether a national rule is compatible with the VAT Directive when it prevents a taxable person from correcting their VAT position once a tax audit becomes final. A company discovered after a...
Not established in France but VAT-registered? Learn which transactions are in scope for French e-reporting, the applicable timelines, and how to prepare ahead.
As part of the EU Customs Union reform, the European Commission published clarifications in May 2026 on the practical workings of the forthcoming €3 flat-rate Customs duty on low-value e-commerce imports. The measure applies to parcels with a value not exceeding €150. The Commission confirms that the €3 flat-rate duty will apply to each HS...
On 30 April 2026, the European Commission’s Directorate-General for Taxation and Customs Union, DG TAXUD, published a guidance note aimed at harmonising the interpretation of the rules governing the Customs and VAT status of pleasure vessels within the EU. The note does not change the existing legal framework but addresses questions that have long been...
In this ruling, the CJEU clarified the VAT treatment of “virtual gold” sales in online gaming. The case concerned an online video game operator selling “virtual gold” to its users, a digital asset that could be used to acquire in-game advantages, items and features. The operator put forward two alternative arguments: Virtual gold could be...
In this ruling, the CJEU clarified the VAT treatment of points-based loyalty schemes, and the distinction between multi-purpose vouchers (MPVs) and simple price reduction mechanisms. The case concerned a Swedish company operating a cosmetics distribution network, which had introduced a loyalty programme allowing customers to accumulate points on purchases and redeem them on future transactions...
Not established in France but VAT-registered? Learn which transactions are in scope for French e-reporting, the applicable timelines, and how to prepare ahead.
Judgment of 25 March 2026, T 221/25 This ruling concerns the interaction between national VAT regimes and specific provisions of EU law. The dispute involved travel agents established in the EU, subject to the TOMS margin scheme for services that included supplies made outside the European Union. Belgium had amended the rules for calculating...
In this ruling, the CJEU examined what happens when a technical failure prevents a VAT refund claim from being properly processed under the EU refund procedure set out in Directive 2008/9/EC. A French company had submitted a claim for VAT paid in Italy through the mandatory electronic procedure, within the required deadlines. The claim was...
At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
On 12 December, the Council of the European Union adopted an emergency measure targeting low-value imports. From 1 July 2026, all parcels valued at less than EUR 150 entering the European Union will be subject to a flat levy of EUR 3. In practice, this measure represents an indirect reinstatement of Customs charges on small...
The latest VAT Gap report, published by the European Commission on 11 December 2025, reveals that EU Member States failed to collect EUR 128 billion in VAT revenue in 2023. This represents around 9.5% of the VAT theoretically due, highlighting ongoing challenges in VAT collection and the continued need to strengthen tax compliance across the...
CJEU, Case C-101/24, 9 October 2025 With the growth of digital platforms, the question of who is actually supplying electronic services, and therefore who is liable for VAT, is increasingly important. The CJEU’s judgment in Xyrality GmbH (9 October 2025) provides useful clarification. In this case, a German company distributed mobile gaming apps via an...
CJEU – Judgment of 13 November 2025, Case C-639/24, Flo Veneer On 13 November 2025, the CJEU issued a judgment on the VAT exemption applicable to intra EU supplies of goods. The case concerned a Croatian company that sold goods to a Slovenian customer under the VAT exemption for intra EU supplies. To support the...
A major shift in EU Customs rules In a press release dated 13 November 2025, the Council of the European Union confirmed that the € 150 customs duty exemption for low value parcels will be removed. The exemption, introduced under Regulation (EC) No 1186/2009, has long been a cornerstone of cross border e commerce. The...
