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European Union — VAT News

Latest VAT legislation, rulings and regulatory updates for European Union.

PolandMay 12, 2026

Poland Consults on KSeF 2.0 with Enhanced E-Invoicing Features

The Polish Ministry of Finance has opened consultations on KSeF 2.0 technical improvements, introducing business context tracking, three-tier event classification, and enhanced fraud detection capabilities.

FinlandMay 11, 2026

Finland Now Mandates Digital-Only Business Correspondence from June 2026

Finnish Tax Administration will deliver all decisions and letters to businesses exclusively through OmaVero electronic portal from June 1, ending traditional postal delivery for companies and organizations.

FinlandMay 11, 2026

Tax Administration Surveys Taxpayers on AI Use in Public Services

Verohallinto has introduced a public survey on artificial intelligence usage in tax matters, seeking feedback on AI implementation in taxpayer services and digital interactions.

FinlandMay 11, 2026

OmaVero Portal Down for Weekend Maintenance

The Finnish Tax Administration will conduct system maintenance on the OmaVero tax portal from Saturday 16 May 6:30 to Monday 18 May 8:00, requiring taxpayers to complete tax matters before the outage.

GermanyMay 11, 2026

Germany Introduces Transition Period for VAT Exemption of Educational Services

Germany’s Federal Ministry of Finance (BMF) has released long-awaited guidance on the revised VAT exemption rules for educational services under Section 4 No. 21 of the German VAT Act (UStG). While the ministry has granted a generous transition period until the end of 2027, the reform continues to draw criticism from training providers and tax experts. The new rules expand VAT exemptions to cover a broader range of educational activities, including professional training and continuing education, but may unintentionally increase costs and administrative burdens across the sector.

GermanyMay 11, 2026

Germany Clarifies VAT Calculation for Multi-Purpose Voucher Distribution Chains

German Finance Ministry updates guidance on determining taxable amounts for intermediary services in multi-tier voucher distribution chains, potentially increasing VAT liabilities.

PolandMay 10, 2026

Poland Introduces Bill to Transpose EU ViDA Directive

Poland’s Ministry of Finance has published draft legislation (Project UC147) to amend the Value Added Tax (VAT) Act as part of the country’s implementation of the European Union’s “VAT in the Digital Age” (ViDA) package.

GermanyMay 9, 2026

Germany Updates VAT Registration Form USt 1 TN with Editorial Changes

Germany has revised Form USt 1 TN for VAT registration proof, removing the official seal field and deleting automatic letter statements. Taxpayers must use the updated form immediately.

NetherlandsMay 9, 2026

Dutch VAT Knowledge Group Rules Balcony Glazing Ineligible for Reduced Rate

The Dutch Tax Administration's VAT Knowledge Group has determined that balcony glazing installation does not qualify for the reduced VAT rate applicable to energy-saving insulation materials.

NetherlandsMay 9, 2026

Netherlands Withdraws Five VAT Knowledge Group Positions After Reduced Rate Decree

The Dutch tax administration has withdrawn five VAT knowledge group positions due to the entry into force of the Decree on reduced VAT rates from December 22, 2025.

FranceMay 9, 2026

France Scraps Simplified VAT Declaration Regime from January 2027

France will eliminate its simplified VAT declaration system from January 2027, requiring all businesses to file monthly or quarterly CA3 returns instead of semi-annual advance payments with annual adjustments.

PolandMay 9, 2026

Poland Proposes Simplified VAT Export Documentation in Draft VAT Act Amendment

Draft amendment to Poland's GST Act would liberalize documentation requirements for 0% VAT rate on exports, accepting multiple proof types beyond CC599C customs messages.

PolandMay 9, 2026

Poland Proposes Major VAT and Taxpayer Law Changes for 2026-2027

Polish draft legislation introduces significant VAT reforms including elimination of certain reporting requirements, new allowances for goods import services, and VAT warehousing provisions, with implementation scheduled across three phases from October 2026 to July 2027.

SpainMay 8, 2026

Spain Mandates B2B E-Invoicing with Phased Rollout from 2027

Royal Decree 238/2026 establishes technical requirements for Spain's mandatory B2B e-invoicing system, with implementation starting for large businesses and extending to all professionals within 24 months.

PolandMay 7, 2026

Poland Expands SENT Monitoring to Include CN 1518 Chemically Modified Fats and Oils

Poland has expanded the scope of its SENT transport monitoring system to include goods classified under Combined Nomenclature (CN) heading 1518, covering certain chemically modified animal, vegetable and microbial fats and oils.

European UnionMay 6, 2026

EU Member States Approve VAT Data-Sharing Framework to Combat Cross-Border Fraud

EU member states endorsed legislation requiring direct sharing of VAT information with the European Public Prosecutor's Office and OLAF to strengthen cross-border anti-fraud investigations.

FinlandMay 5, 2026

Tax Administration Proposes E-Invoicing to 400,000 Businesses Ahead of June 2026

Finnish Tax Administration launches initiative to encourage e-invoice adoption by sending proposals directly to Nordea and OP bank customers' mobile and online banking platforms.

FinlandMay 5, 2026

Tax Administration Proposes E-Invoicing to 400,000 Taxpayers from May 2026

Finnish Tax Administration will send e-invoice proposals to 400,000 Nordea and OP customers in May 2026, targeting those with property tax, prepayment tax, or residual tax liabilities as postal invoices become increasingly rare.

GermanyMay 5, 2026

Germany Clarifies Section 13c UStG VAT Liability for Public Law Entities

Germany's Federal Ministry of Finance has confirmed that public law entities engaged in commercial activities can face joint and several liability under Section 13c UStG following changes to Section 2b UStG.

PolandMay 5, 2026

Poland Proposes VAT Law Changes to Implement EU ViDA Directive

Poland's Ministry of Finance has published draft VAT law amendments to transpose EU Directive 2025/516, expanding the One-Stop Shop system and addressing gaps from the 2021 e-commerce VAT reforms.

GermanyMay 4, 2026

Germany Clarifies VAT Treatment of Multi-Purpose Voucher Intermediaries

The German Federal Ministry of Finance has updated administrative guidance on VAT treatment for intermediaries in multi-purpose voucher distribution chains, amending the VAT application decree.

FranceMay 3, 2026

France E-Invoicing Reform Opens Revenue Opportunities for Accounting Firms

French accounting firm advisory services related to electronic invoicing requirements could generate up to €75,000 in annual recurring revenue per firm, with 92% of businesses reporting they are not prepared for the reform.

PolandApr 30, 2026

Poland Extends Reduced VAT Rate for Fuel Products Until May 2026

Polish authorities have extended the application period for reduced VAT rates on specified fuel products by two weeks, from 30 April to 15 May 2026, under regulation published 27 April.

PolandApr 28, 2026

Poland Enables Fraudulent Invoice Reporting Through KSeF 2.0

Poland's Ministry of Finance launched a new functionality in the KSeF 2.0 Taxpayer Application allowing direct reporting of suspected fraudulent invoices to tax authorities.

GermanyApr 24, 2026

German Finance Ministry Issues New Domestic Residence Certificate Form USt 1 TS

The German Federal Ministry of Finance has published a new version of the domestic residence certificate form (USt 1 TS) required under section 13b(7) sentence 5 of the VAT Act.

PolandApr 24, 2026

Poland Updates SSL Certificate for JPK E-Documents Production Environment

Polish tax administration will update the SSL certificate for the JPK e-documents production environment on 28 April 2026, requiring businesses to download the new certificate for continued system access.

GermanyApr 23, 2026

Germany Issues New VAT Form for Telecommunications Resellers

The German Federal Ministry of Finance has released an updated proof form (USt 1 TQ) for telecommunications services resellers.

GermanyApr 23, 2026

Germany Updates Template for Gas and Electricity Resellers Under Reverse Charge Rules

The German Federal Ministry of Finance has issued a new template form (USt 1 TH) for gas and electricity resellers to demonstrate eligibility for reverse charge VAT treatment.

GermanyApr 23, 2026

Germany Issues New Form USt 1 TG for Construction and Cleaning Reverse Charge

The German Federal Ministry of Finance has released an updated form USt 1 TG for documenting reverse charge liability in construction and building cleaning services, replacing the December 2024 version.

GermanyApr 22, 2026

Germany Confirms Communities by Undivided Shares Can Be VAT Taxable Persons

German Finance Ministry letter clarifies that communities by undivided shares qualify as taxable persons under VAT law following 2023 legislative amendments, resolving years of legal uncertainty.

FranceApr 21, 2026

French Court Rules Logistics Services VAT-Exempt When Ancillary to Medical Analysis

The Administrative Court of Appeal of Versailles determined that logistics and transport services for medical samples follow the VAT-exempt treatment of principal medical analysis services when ancillary to such activities.

GermanyApr 17, 2026

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

Germany's Federal Ministry of Finance issued updated administrative guidance on VAT exemptions for supplies preceding importation from third countries, restricting customs warehouse provisions for end consumer supplies.

GermanyApr 15, 2026

German Finance Ministry Clarifies VAT Status of Fractional Communities

Germany's Federal Ministry of Finance has confirmed that fractional communities and other non-legal entities can qualify as VAT entrepreneurs under German VAT law.

GermanyApr 15, 2026

Germany Rules Sudoku Magazines Ineligible for Reduced VAT Rate Applied to Books

German Federal Ministry of Finance clarifies distinction between Sudoku magazines and books for VAT rate application purposes.

FranceApr 14, 2026

France Issues Standardised Rejection Codes for B2B E-Invoicing from September 2026

French tax authorities publish comprehensive guidance on 45 standardised rejection codes that approved platforms must use when rejecting B2B electronic invoices from September 2026.

FinlandApr 10, 2026

Finland Migrates Tax Communications to Suomi.fi Messaging Platform

Finland's Tax Administration transitions all taxpayer correspondence to digital channels via Suomi.fi messages, ending paper-based communications.

GermanyApr 10, 2026

Germany Expands VAT Guidance on Supplies Preceding Imports Under Section 4 No. 4b UStG

The German Federal Ministry of Finance has significantly expanded its explanations in the VAT Application Decree regarding the exemption for supplies preceding imports under Section 4 No. 4b UStG.

PolandApr 8, 2026

Poland Issues Guidance Ahead of KSeF Phase II Mandatory E-Invoicing

Polish tax authorities have issued comprehensive guidance covering the key operational aspects of Phase II of the mandatory KSeF e-invoicing system, which begins 1 April 2026.

PolandApr 8, 2026

Poland Proposes to Advance ViDA Implementation Through VAT Amendment Bill UC147

Poland’s Prime Minister’s Office has published draft Bill UC147, which would amend the VAT Act to implement selected provisions of Council Directive (EU) 2025/516 as part of the EU’s VAT in the Digital Age (ViDA) package. The proposal focuses on clarifying existing VAT rules for e-commerce and cross-border transactions and expanding the use of the One Stop Shop (OSS) regime. The draft is intended to transpose Article 2 of the ViDA Directive by 30 December 2026 and Article 4 by 30 June 2029. Most of the proposed measures would apply from 1 January 2027.

FinlandApr 3, 2026

Finland Clarifies VAT Obligations on Business Cessation and Private Asset Transfers

Finnish tax authorities confirm VAT liability when VAT-registered sole proprietors cease operations and transfer business assets to private use, with limited exemption for transfers under €850 annually.

GermanyApr 2, 2026

Germany Clarifies VAT on Internal Supplies Within Public Sector VAT Groups

German Federal Ministry of Finance issues guidance on input VAT adjustments and non-taxable internal supplies within VAT groups involving public sector entities and nonprofits.

FinlandApr 1, 2026

Finland Sets Implementation Timeline for EU ViDA Package

Finnish Tax Administration outlines phased rollout of ViDA reforms from 2027-2035, introducing mandatory e-invoicing, real-time reporting and expanded OSS coverage for cross-border EU transactions.

FinlandApr 1, 2026

Finland Moves Individual Tax Communications to Digital-Only from June 2026

Finland's Tax Administration will deliver all tax correspondence digitally to individuals who use electronic government services, with automatic activation starting 1 June 2026.

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European Union Weekly Updates — Past Issues

2026
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May 4 – May 10, 20262 articlesMar 30 – Apr 5, 20262 articlesMar 23 – Mar 29, 20261 articleMar 9 – Mar 15, 20262 articlesMar 2 – Mar 8, 20261 articleFeb 16 – Feb 22, 20261 articleFeb 9 – Feb 15, 20261 articleFeb 2 – Feb 8, 20261 article
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Jul 28 – Aug 3, 20251 article
2024
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Dec 2 – Dec 8, 20241 article
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Sep 12 – Sep 18, 20221 articleJan 31 – Feb 6, 20221 article