VAT rates 2026 in Europe
The Value Added Tax (VAT) is one of the main indirect taxes levied on consumption. It is included in the price paid by the final…
31 December 2025
The Value Added Tax (VAT) is one of the main indirect taxes levied on consumption. It is included in the price paid by the final…
The Finance Act for 2025 confirms the end of one-off fiscal representation for imports under the customs regime 42, used in particular by non-European companies,…
Businesses established in the European Union are entitled to a refund of the VAT they have paid in one of the 27 Member States of…
Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 Member States of…
On 11 December 2024, the Estonian government approved the introduction of a temporary security tax (in force until the end of 2028) to develop Estonia’s…
The Value Added Tax (VAT) is an indirect tax paid by the final consumer on various goods and services. It is collected by the company…
On 11 December 2024, the Senate of the Czech Republic approved an amendment to the Value Added Tax (VAT) Act. Among other things, this revision…
On 3 October, the Slovak National Council adopted an amendment to the VAT Act. This provides for an increase in the general VAT rate from…
From 1 October 2024, the reduced rate of VAT in the Autonomous Region of Madeira will be 4% (instead of the current 5%). This…
On 07 February 2024, the United Kingdom and Italy entered into a reciprocal agreement on VAT refunds with retroactive effect to 1 January 2021. As…
Businesses established in the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year, applications…
Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 Member States of…
Last year, we told you about a reform of the Old Age and Survivors’ Insurance Scheme (AVS 21) that would lead to an increase in…
Tax representation in Portugal refers to the obligation for certain foreign entities to appoint a local tax representative for its VAT obligations. This generally applies…
Following the post-Covid economic crisis, the Luxembourg government reduced the various VAT rates (except the super-reduced rate) to keep pace with inflation in 2023. From…
As part of the fight against the recurring VAT fraud known as “carousel fraud”, the Luxembourg government has decided to submit to Parliament a bill…
If you’re looking to expand internationally, Spain offers you a number of advantages when it comes to importing goods, thanks to its reverse charge system,…
With a view to ensuring long-term financial viability, the Romanian Parliament has adopted fiscal and budgetary measures. These include the introduction of compulsory electronic invoicing…
The Hungarian government has decided to introduce additional e-invoicing tools for taxpayers and tax authorities from January 2024. This instrument will be a new platform…
Recently on our website, we informed you of the postponement of the introduction of electronic invoicing and electronic data transmission. The French government has now…
Following on from the announcement on the digitisation of VAT registration and payment procedures in Switzerland, the Swiss Parliament approved the partial revision of the…
The Dutch Supreme Court recently handed down a ruling on the obligations relating to the application of the VAT reverse charge mechanism. The Court…
The French government has announced the indefinite postponement of the widespread introduction of electronic invoicing for all businesses, originally scheduled for July 2024. The new…
On 15 June, the Cypriot government proposed the introduction of a new super-reduced rate of 3% to support vulnerable people and boost culture. This…
On 12 June 2023, the Estonian Parliament (Riigikogu) passed Bill No. 225 SE, making partial amendments to the VAT Act. The bill includes several…
On 16 June 2023, the Swiss Federal Department of Finance confirmed that, in future, registration as a taxable person and the submission of VAT statements…
After weeks of debate, the Czech government has proposed a series of measures aimed at achieving budgetary balance and reducing inflation. These measures include changes…
As a reminder, all VAT-identified businesses in the UK, whether established or non-established, are required to file their VAT returns electronically via software compatible with…
Monaco has just changed its tax rules by adopting a Sovereign Order No. 9.821, published in the Official Journal No. 86-34 on 17 March 2023….
On March 2nd, 2023, the Belgian Parliament adopted the bill “aiming to modernise the VAT system and the collection of tax and non-tax receivables within…
Since 1 January 2023, the Spanish Value Added Tax (VAT) law for the “use and enjoyment rule” which applied to certain services supplied to customers…
The reverse charge of import VAT is a tax regime introduced by the European Union to facilitate trade in international commerce.
In order to combat inflation and to respond to the economic and social consequences of the war in Ukraine and to support the reconstruction of…
In France, VAT on the supply of goods has until now only become chargeable on the actual delivery of the goods, unlike VAT on the…
The Italian Customs Agency (ADM) has announced in notice n°511592 of 11 November 2022 the entry into force from 30 November 2022 of the procedure for…
The Business Creation and Growth Act, better known as “Crea y Crece”, published in the Spanish Official State Gazette (BOE) on 29 September 2022, makes…
Please note that as of 1 January 2023, PDF invoices will no longer suffice and companies will have to comply with the legislation on electronic…
Every purchase of goods or provision of services for a professional activity must be invoiced. The seller is obliged to issue the invoice as soon…
On 25 September 2022, the Swiss people voted in favour of a reform of the Old Age and Survivors’ Insurance (AVS 21) which will have…
In order to cope with inflation and following negotiations between members of the Luxembourg government as well as various economic actors (employers and trade unions),…
As a reminder, His Majesty’s Revenue and Customs (HMRC) has stated that businesses submitting import declarations must use CDS from 1 October 2022, when the…
His Majesty’s Revenue and Customs (HMRC) has issued an urgent warning to businesses to register for the digital Customs Declaration Service (CDS) for their importations…
Romania has made the RO e-Transport application mandatory since 1 July 2022. It has become the national control system for road transport of qualified goods…
As a reminder, electronic invoicing in relations between taxable persons (BtoB) or between a taxable person and the government (BtoG) has been optional since 1…
Due to the Covid-19 crisis, Belgium had decided to introduce a reduced VAT rate on the supply of masks and hydroalcoholic gels. On 27 June…
The French Directorate General of Public Finance has published a note on the declarative regularisations of intra-Community distance sales of goods by companies not established…
Businesses established in the European Union can obtain a refund of the VAT they have paid in one of the 27 EU Member States. …
France has generalised the reverse charge of VAT on imports since 1 January 2022. What does it involve?
As of 1 July 2021, new VAT rules concerning distance selling of goods have come into force. In order to simplify the reporting and payment…
Businesses based outside the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year,…