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.

Latvia : Mandatory B2B e-invoicing

On June 5th 2025, the Latvian Parliament adopted new amendments confirming the postponement of the mandatory B2B e-invoicing from 1st January 2026 to 1st January 2028.  
Country Briefs
Latvia
E-invoicing

Spain : reconsideration of short-Term Tourist’s VAT rate

As in various EU Member States, the Spanish Government is considering a new approach to the VAT treatment of short-term accommodation rental services, as there is an increasingly widespread practice
Country Briefs
SpainBulgaria
Hotels Restaurants Cafes
VAT reform

Bulgaria meets criteria to join the eurozone on 1st January 2026

On June 4, 2025, the European Authorities concluded that Bulgaria is ready to adopt the euro as of 1st January 2026. This assessment is set out in the 2025 Convergence
Country Briefs
Bulgaria

HMRC updated its notice regarding refunds of UK VAT for foreign businesses

The change relates to VAT notice 723A. The main changes are : Refund applications sent by post now only require copies of documents rather than original copies ; Certificates of
Country Briefs
United Kingdom (except Northern Ireland)
VAT refunds

Estonia: New increase in standard VAT rate

From July1, 2025, the standard rate of VAT in Estonia will rise from 22% to 24%.
Country Briefs
Estonia
VAT rates

Slovenia: VAT changes on beverages and beverage preparations

As of January 1, 2025, the Slovenian tax authorities have clarified the VAT rates applicable to beverages and beverage preparations. Certain products no longer benefit from the reduced VAT rate
Country Briefs
Slovenia
VAT thresholds
More VAT Country Briefs
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