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

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Summer Deadline Extensions for VAT Returns

Several countries have implemented summer deadline extensions for 2026 VAT returns, providing additional time to comply with tax obligation

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Luxembourg Clarifies VAT Treatment of Photovoltaic Installations

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.

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E-Invoicing in Norway: Complete Guide

Understand e-invoicing requirements in Norway, the role of the Peppol network, and how Marosa helps businesses send compliant e-invoices.

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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.

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E-Invoicing in Slovakia: Complete Guide

Slovakia's e-invoicing mandate starts 1 January 2027, with a proposed grace period to 31 March 2027. Learn the rules, timelines, and what your business must do now.

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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UK Temporary 5% VAT Rate on Children's Meals and Family Attractions During Summer 2026

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.

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Portugal Introduces VAT Grouping from July 2026: 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.

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Ireland VAT Rates: 2026 Changes

Ireland's Budget 2026 cuts VAT on restaurants, catering and hairdressing to 9% from 1 July 2026.

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EU Removal of Customs Duty Relief for Low-Value Consignments

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.