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.

The Polish INTRASTAT thresholds have been modified: Basic threshold for arrivals: PLN 6,000,000 Basic threshold for shipments: PLN 2,800,000 Detailed threshold for arrivals: PLN 105,000,000 Detailed threshold for shipments: PLN
Starting January 1st, 2026, Slovenia plans to introduce the possibility of a single VAT return for affiliated companies (VAT group scheme).
Poland increases VAT rate to 23% on hemp-based products. “Medical marijuana,” however, remains taxed at 8%.
The new Bulgarian finance law foresees an increase in the VAT registration threshold starting in 2025. The threshold will rise from 100,000 BGN to 166,000 BGN.
From January 1st, 2025, the Maltese government is introducing a 0% VAT rate for feminine hygiene products and medical accessories used in the treatment of cancers affecting women.
Final agreement on the VAT in the Digital Age (VIDA) Directive, Estonia lifts its VETO.
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For all European Union countries and some third countries.

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