VAT Format Number

Bulgaria plans to make structured e-invoicing mandatory for domestic transactions from 1 January 2028, with real-time NRA validation and pre-filled VAT returns. Learn who is affected and what changes.

From 2027, French RSI businesses move to the normal VAT regime and file quarterly or monthly CA3 returns. Learn how the transition and e-reporting work.

On 1 January 2027, a new phase of ViDA (Directive (EU) 2025/516) enters into force, with changes affecting the deemed supplier regime, the €10,000 threshold for SMEs, and the scope of the One Stop Shop (OSS).

A new Belgian draft bill covers refinements to the existing B2C e-commerce VAT rules and a phase-out of the call-off stock simplification regime.

Hungary has reduced the VAT rate on prescription-only medicines from 5% to 0%, effective 1 September 2026, following the publication of Act XL of 2026.

Italy extends VAT deduction deadlines, tightens invoice description standards, and confirms refund flexibility for non-resident businesses. What does this mean in practice?

SARS proposes a Digital VAT Model based on e-invoicing, an Interoperability Framework and e-reporting, moving from post-audit VAT administration to near real-time compliance.

Oman's e-invoicing mandate takes effect from 1 April 2027 and 1 October 2027. Learn the rules, timelines, and what your business must do now.

Portugal has approved a new periodic VAT return form. Here's what changes from July 2026 and July 2027, plus updated invoice correction and VAT adjustment rules.

CIR 2026/1869 amends the existing rules on VAT special schemes as part of the progressive rollout of ViDA's Pillar III.