European Commission: seven states fail to fully implement reduced rate freedoms The EC has opened infringement proceedings against eight member states for their failure to fully communicate their transposition on the new rules on reduced VAT rate freedoms. Introduced on a voluntary basis in 2022,
Review of policy measures, examples of cooperation and future progress The EU Parliaments research service has produced a briefing on EU VAT fraud. It covers: Background to the VAT Gap and types of fraud Member State and EC policy measures Future progress and challenges. The
Competitiveness report highlights VAT compliance as major headache A 2025 EU Annual EU Single Market and Competitiveness Report (ASMCR) is to call out VAT compliance as the lead barrier to successful trading in the EU Single Market. The report was due on 15 January, but
Chinese and other non-EU seller marketplaces face customs admin charge in response to widespread tax evasion European Commission officials are reported to be considering a new customs administration levy on platforms for non-EU sourced low-value imports. A potential handling charge framework is likely to be
EU standards body, CEN, revising EN 16931 e-invoicing for ViDA for June 2025 Following the approval of the VAT in the Digital Age reforms, including 2030 intra-community e-invoicing, the European standards organisation, CEN, has started work to amend the EU standard on e-invoicing, EN 16931-1.
Place of supply rules change for income from B2C online live conferences, training, concerts The EU has updated from 1 January 2025 the Value Added Tax rules for determining in which country VAT is due – ‘place of supply’ – on entrance fees for virtual
2025 SME Special Scheme introduces pan-EU €100,000 VAT registration threshold to reduce foreign compliance burden for EU businesses From 1 January 2025, there is a new, optional €100,000 EU VAT registration threshold, enabling EU-resident businesses to sell in other EU states, declaring the sales as
ECOFIN ministers adopted reduced VAT rate freedoms into EU law as optional from Mar 2022 and mandatory Jan 2025 On 5 April 2022, EU Finance Ministers (ECOFIN) formally adopt changes to the EU VAT Directive to give member states wider rights to use reduced VAT
Annual VAT registration thresholds and Intrastat dispatches & arrivals The table below provides the latest European VAT registration thresholds for resident and non-resident (foreign) businesses, plus Intrastat reporting threshold. Separately, the EU VAT registration threshold equivalence for SME taxpayers resident in other EU states comes
Parliament update on Finance Ministers agreed VAT in the Digital Age text Following the 5 November ViDA political agreement by EU Finance Ministers, the EU Parliaments’ Committee on Economic and Monetary Affairs has provided a draft report. This focuses on changes to the ViDA reforms
