VAT on
online sales‍

Learn about Finland’s tax payment process effective November 2025, including the introduction of a single tax reference number for companies and key changes affecting refunds, interest, and MyTax features.

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.

Belgium plans to make B2B e-invoicing in domestic transactions mandatory by January 2026. Real-time reporting expected by 2028. Learn more about the current status and next steps for this implementation.

Ireland is replacing Fixed Direct Debit with Variable Direct Debit for VAT from August 2025. Learn how the new system works.

Discover how the UK will introduce mandatory e-invoicing for all VAT invoices by 2029. Learn about the benefits, timeline, and what businesses need to do to prepare under the government’s new digital transformation plans.

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.

Sweden plans a temporary VAT cut on food from 12% to 6% between April 2026 and December 2027 to support households amid high prices. Learn how this change impacts consumers and businesses.

Germany approves the B2B e-invoicing mandate. The obligation will be rolled out in phases, starting by January 2025. There is no digital reporting foreseen at the moment.

Finland will remove the obligation to submit Intrastat arrivals from January 2026. Learn how the change affects reporting requirements, thresholds, and what businesses need to prepare for the new Intrastat rules.

The EU will remove the EUR 150 customs duty exemption for e-commerce imports from 2026. Learn how this change affects low-value parcels, duty collection, and the wider EU Customs Reform.