VAT Format Number

The European Commission proposes extending the optional reverse charge (Article 199a) and the Quick Reaction Mechanism until 30 June 2030, keeping both anti-fraud tools in place until ViDA digital reporting applies.

Many see ViDA as the patch of blue sky in e-invoicing compliance. From July 2030 it will make structured e-invoicing the norm, but not necessarily easier: national models are diverging, and there are signs that e-invoices may start carrying procurement, transport, ESG and payment data.

The UK Budget 2026 brings mandatory e-invoicing from April 2029, marketplace VAT liability for UK sellers, a narrower reverse charge and mandatory direct debit for VAT.

Poland has amended its VAT Act to introduce a VAT warehouse procedure, extend joint and several liability to certain services and tighten fiscal representation rules, mostly from 1 January 2027.

The Swiss Federal Parliament has extended the 3.8% special VAT rate for accommodation services beyond its current expiry at the end of 2027.

Almost every organization has an e-invoicing strategy, but few actually chose it. Loek Smits looks at the four strategies he sees in practice and how to make yours deliberate.

Bulgaria plans to make structured e-invoicing mandatory for domestic transactions from 1 January 2028, with real-time NRA validation and pre-filled VAT returns. Learn who is affected and what changes.

From 2027, French RSI businesses move to the normal VAT regime and file quarterly or monthly CA3 returns. Learn how the transition and e-reporting work.

On 1 January 2027, a new phase of ViDA (Directive (EU) 2025/516) enters into force, with changes affecting the deemed supplier regime, the €10,000 threshold for SMEs, and the scope of the One Stop Shop (OSS).

A new Belgian draft bill covers refinements to the existing B2C e-commerce VAT rules and a phase-out of the call-off stock simplification regime.