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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E-invoicing in The Netherlands: Complete Guide

Complete guide to e-invoicing in the Netherlands, covering B2G rules, Peppol, current B2B status and upcoming ViDA changes.

ireland city view

E-invoicing in Ireland: Complete Guide

Complete guide to e-invoicing in Ireland, covering B2G rules, Peppol, current B2B status and Revenue’s VAT modernisation roadmap.

sweden city view

E-invoicing in Sweden: Complete Guide

Sweden requires B2G e-invoicing through Peppol network. Future B2B e-invoicing under ViDA is under assessment.

denmark city view

E-Invoicing in Denmark: Complete Guide

E-invoicing in Denmark is mandatory for B2G and widely used for B2B in practice. Learn how NemHandel, Peppol and the Danish Bookkeeping Act shape the country’s framework.

sweden city view

Sweden Approves Temporary VAT Reduction on Food

Sweden approves temporary VAT reduction on food starting 1 April 2026. Also, Government proposes lowering VAT on dance events from 25% to 6%, with potential entry into force on 1 July 2026.

Rome view

Italy Publishes Consolidated VAT Act

Italy gazzeted the new consolidated VAT Act, effective by January 2027. The new Testo Unico IVA simplifies rules, digitizes processes, and aligns with EU directives.

paris view

France Introduces a Customs Handling Fee on Low-Value Imports

France introduces a €2 customs handling fee on low-value imports from 1 March 2026. Learn who is affected, how it is collected, and the VAT impact.

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Slovakia Introduces Full eKasa Obligation from 1 January 2026

Slovakia introduces full mandatory eKasa cash register reporting from 1 January 2026, expanding the obligation to all services and requiring cashless payments above EUR 1 from March 2026. Learn who is affected and how to comply.

poland city view

E-Invoicing in Poland: Complete Guide to KSeF

Poland takes a step forward on e-invoicing introducing The National e-Invoicing System (KSeF) as a voluntary solution. The mandatory implementation was delayed to year 2026.

Belgium Enacts VAT Rate Increase for Pesticides and Accommodation

Belgium increases VAT to 21% on pesticides and to 12% on furnished accommodation and camping pitches from 1 March 2026. Learn more about the VAT rate changes.