VAT on
online sales

Overview of the VAT compliance rules applicable in each country where a distance seller operates.

Distance sellers must meet an increasing number of VAT obligations in countries where they are not physically present. The pan-European FBA program of Amazon complicates things further due to reporting requirements for deemed intra-Community transactions. Check all the rules and requirements in our e-commerce manual.

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Latest news

Romanian e-TVA Statements

Romania introduced the e-TVA statements. Any discrepancy between the e-TVA statement and the amounts reported in your Romanian VAT return boxes was to be explained. Now, this is only required in case of significant discrepancies.

E-Invoicing in Romania: Complete Guide

E-invoicing and e-reporting mandates in Romania. Discover the 2026 Romanian RO e-Factura updates, including new obligations for individuals, extended e-invoicing rules for legal entities, revised deadlines.

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Intrastat Hungary 2026: New Reporting and Statistical Value Thresholds

Hungary Intrastat 2026 thresholds: HUF 500M arrivals, HUF 200M dispatches, new statistical value limits and exemption rules based on data quality.

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Italy New Intrastat Threshold 2026

Italy has introduced a revised Intrastat reporting threshold for intra-EU acquisitions of goods. From 2026, businesses must monitor quarterly acquisitions totalling EUR 2,000,000 or more to determine monthly Intrastat obligations. Practical guidance for compliance.

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Peppol: Changing Service Provider

Learn more about what to consider when changing Peppol service provider

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How to Become a PEPPOL Registered Business

Discover all you need to know about Peppol registration and how can Marosa help you enrolling in Peppol.

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Hungary VAT Compliance: Key Changes 2026

Hungary VAT 2026 updates explained: new VAT, Ledgers and ESPL forms, detailed reclaimable VAT reporting and ÁNYK phase-out.

Spain Introduces a New Guarantee Regime for Fuel Withdrawals from VAT Warehouses

Spain introduces a new VAT guarantee regime for fuel withdrawals from VAT warehouses from February 2026, impacting international fuel traders and energy groups.

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European Commission Publishes the 2026 Combined Nomenclature (CN)

The European Commission has published the 2026 Combined Nomenclature (CN), effective from 1 January 2026. Learn what’s changing, why it matters and how businesses can prepare.

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Poland: New JPK_VAT Structures to Align with KSeF

Poland’s Ministry of Finance released the new JPK_VAT structures for monthly and quarterly reporting aligning SAF-T with KSeF, and regulation introduces new invoice markings, purchase record obligations, and packaging deposit reporting rules, effective from February 2026.