End of the Year Checklist: Find the 2025 Key VAT Updates
In this article, we’ll guide you through an end-of-the-year checklist, gathering the most important VAT changes for 2025, with a focus on non-established entities
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Estonia Combines VAT and ESL Returns by January 2025
Estonia combines VAT and ESL returns into one single form, effective as of January 2025 reporting period.
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Greece E-Delivery Requirement Postponed to 1 April 2025
Greece implemented an e-delivery obligation, requiring resident senders and recipients to report goods' movement and arrival in myDATA. The obligation has been postponed to 1 April 2025 for the first phase.
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Romanian e-TVA Statements
Romania is introducing the e-TVA statements. Any discrepancy between the e-TVA statement and the amounts reported in your Romanian VAT return boxes must be explained.
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E-Invoicing in Romania: Complete Guide
E-invoicing and e-reporting mandates in Romania. The e-reporting scope is extended to include B2C transactions by January 2025. Get ready for the change!
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New VAT Changes in Finland by January 2025
Finland raised standard VAT rate to 25.5%., effective September 2024. Now, further changes are implemented to extend the list of goods and services at reduced rate of 14% by 1 January 2025.
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New Requirements for Fiscal Representatives in Italy
Italy has introduced new requirements for fiscal representatives consisting of a declaration of honorability and a monetary guarantee.
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Estonia Plans General B2B E-Invoicing Mandate by 2027
Estonia will introduce an unusual e-invoicing mandate, allowing customers registered as e-invoicing recipients to request e-invoices from their suppliers by July 2025. Recently, the Government announced that a general B2B e-invoicing mandate is planned for 2027.
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Latvia Implements the New EU SME Scheme
Latvia implements the new EU VAT scheme for small and medium enterprises, in alignment with VAT Directive.
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ECJ Rules on VAT Treatment for Electric Vehicle Charging
The ECJ clarified the VAT treatment of electric vehicle charging services when access is offered to an international charging point network. From a VAT perspective, a commission contract takes place.
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Spanish Verifactu by July 2025
Spain introduced a new certified billing obligation known as Verifactu. The implementation date is expected to be postponed to January 2026 for general taxpayers, according to public consultation released.
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Lithuanian VAT Return Evaluation Starting November 2024
As of November 2024, the Lithuanian tax administration introduced a cross-check mechanism for sales data in VAT return and Ledgers, or i.SAF system.
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