New Requirements for Fiscal Representatives in Italy
Italy has introduced new requirements for fiscal representatives consisting of a declaration of honorability and a monetary guarantee.
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Greece Introduces Monthly VAT Returns for Newly Established Businesses
Effective from April 1st, 2025, Greek AADE mandates monthly VAT filings for newly established businesses.
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Czech Republic Changes Rules for E-Correspondence Agent
Non-EU businesses as well as those with their own data box can only appoint an agent for delivery that has a data box established by Law.
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Poland Extends Reverse Charge on Energy Supplies and Split Payments
Poland gets an extension of reverse charge for supplies of gas, electricity and emission certificates until 31 December 2026, and for mandatory split payment mechanism until 28 February 2028.
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Ledger Submission Mandatory in Slovenia as of 1 July 2025
As of 1 July 2025, Slovenian taxpayers will need to submit Ledgers together with their VAT returns.
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Estonia Combines VAT and ESL Returns by 2027
Estonia postpones combining VAT and ESL returns into one single form. The change will be effective as of 2027 reporting period, instead of 2025.
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Netherlands Updates Time Limits for Corrective Return
The Dutch government introduced new time limits for VAT supplementary returns, effective 1 January 2025.
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All you Need to Know about Italian Annual VAT Returns
Annual VAT return in Italy is a recapitulative statement due by the end of April of the following year. Learn more details about this important VAT return.
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All You Need to Know About Annual VAT Returns in Spain
Spanish annual VAT returns are recapitulative statements due by end January of the following year.
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Upcoming VAT Compliance Changes in Belgium
Upcoming VAT compliance changes in Belgium by 1 January 2025. Changes impact VAT return deadlines, corrective VAT returns, and VAT refunds.
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Romanian e-TVA Statements
Romania is introducing the e-TVA statements. Any discrepancy between the e-TVA statement and the amounts reported in your Romanian VAT return boxes must be explained.
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Lithuanian VAT Return Evaluation Starting November 2024
As of November 2024, the Lithuanian tax administration introduced a cross-check mechanism for sales data in VAT return and Ledgers, or i.SAF system.