VAT Format Number

UK e-invoicing remains on track for April 2029, with a detailed implementation roadmap due at Budget 2026.

Luxembourg's VAT authority has published a Circular clarifying when operators of solar panel installations become taxable persons, when they can deduct input VAT, and how the small enterprise franchise applies.

The UK government has introduced a temporary 5% VAT rate on children's meals, cinema and theatre tickets, and family attraction admissions from 25 June to 1 September 2026. Find out what businesses need to know.

Portugal's new VAT group regime applies to tax periods starting on or after 1 July 2026. Learn who qualifies, how the consolidated group declaration works, and what corporate groups should do to prepare.

The EU's €150 customs duty exemption ends 1 July 2026. Learn how the new €3 per-item charge affects eCommerce sellers, marketplaces and consumers.

This article explains how to reduce your penalties by voluntarily regularizing your VAT obligations in Italy.

Spain has introduced a certified billing obligation called Verifactu. The obligation is postponed to 1 January 2027 for the first group of taxpayers, and to 1 July 2027 for the rest of taxpayers in scope.

From 2026, Spain will implement Verifactu, targeting businesses not using the SII system. This article explains how these systems differ, who is affected, and what obligations apply.

Triangulation allows businesses to reduce VAT registrations in Europe when making international supplies of goods. This is a simplification at the EU level with standard conditions in all EU countries, but some differences apply.

Learn how the VAT reverse charge works in the EU, when it applies, and see practical examples. Clear rules, scenarios and compliance tips from Marosa.