The EU is undertaking an extended program of reforms to its Value Added Tax regime. This commenced with the 2016 Tax Action Plan, containing over ten reforms included the later separated 1 July 2021 e-commerce VAT package and the new VAT in the Digital Age reforms between July 2027 and Jan 2035. It also now includes the proposed 2028 EU Customs reforms and associated VAT changes
EU VAT reforms
If you need help following and automating for all of the EU and global VAT reforms, consider our groundbreaking single VAT determination and reporting platform. It’s unique because it is built on EU Directive and national tax laws, including the above changes.
VAT Calc helps all businesses because it's built on tax laws
| National tax laws, EU VAT Directive or global OECD guidance built-in | |
| All | Rates; standard, reduced, zero and exempt |
| Tax Point - Determination of when the VAT becomes chargeable | |
| Deductibility - Calculation of how much input VAT can be deducted on taxable purchases | |
| VAT groups | |
| B2B Goods | Full cross-border determination on movement of goods, including imports, exports and intra-community acquisitions and dispatches |
| Goods imported into, intended for or supplied whilst in customs procedures or VAT warehousing arrangements | |
| Reverse charges for non-established persons and for risky goods and services | |
| EU Triangulation | |
| Call-off and consignment | |
| Supply of goods with installation | |
| Movement of own goods | |
| Brexit complexity for transactions between NI and the EU and NI and GB | |
| B2C Goods | Low value goods thresholds |
| VAT registration thresholds | |
| EU OSS and IOSS returns | |
| EU and others’ marketplace deemed supplier treatment | |
| EU and non-EU distance selling rules | |
| Services | General rules for B2B and B2C |
| Supplies connected with immovable property | |
| Supplies by intermediaries | |
| Use and enjoyment | |
| All other exceptions to general rules | |
| Digital Services | EU OSS for digital services |
| Local country simplified VAT returns | |
| Financial Services | Partial exemption rules |
