VAT Format Number

Romania's import VAT deferral certificate procedure will now be processed exclusively through the electronic platform DVN.

The British government has announced a temporary cut to VAT on domestic electricity supplies from October 2026.

The European Commission has granted approval to Italy to continue the use of the anti-VAT fraud split payment regime with state organisations. This measure, in place since 2017, has been progressively extended, most recently until 30 June 2029.

Belgium's Council of Ministers has approved a preliminary draft law that would introduce a near-real-time e-reporting obligation for invoice data, building on the existing Peppol B2B e-invoicing infrastructure. The proposal is at an early legislative stage, and its details may still change.

Luxembourg has approved a draft law extending the mandatory e-invoicing obligation beyond public procurement (B2G), with entry into force expected from 2028.

UK e-invoicing remains on track for April 2029, with a detailed implementation roadmap due at Budget 2026.

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.

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.

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.

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.