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

Belgium Enacts VAT Rate Increase for Pesticides and Accommodation

Belgium increases VAT to 21% on pesticides and to 12% on furnished accommodation and camping pitches from 1 March 2026. Learn more about the VAT rate changes.

slovakia city view

Slovakia Introduces Full eKasa Obligation from 1 January 2026

Slovakia introduces full mandatory eKasa cash register reporting from 1 January 2026, expanding the obligation to all services and requiring cashless payments above EUR 1 from March 2026. Learn who is affected and how to comply.

Spain Updates VAT Return Forms Effective 1 February 2026

Spain updates VAT return forms 303 and 390 and introduces a new SII field from 1 February 2026, following the new VAT payment-on-account regime for fuel supplies.

poland city view

E-Invoicing in Poland: Complete Guide to KSeF

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.

athens city view

Greece Introduces B2B E-Invoicing Mandate

Greece officially postpones mandatory B2B e-invoicing for large businesses to 2 March 2026, with a transitional period until 3 May 2026 and clarified penalties for non-compliance.

latvia city view

E-Invoicing in Latvia: Latest Timeline and Developments

Discover the latest updates on Latvia’s e-invoicing mandate. Learn about new deadlines for B2B e-invoicing, reporting requirements, and channels effective through 2028.

croatia view

E-invoicing in Croatia: Complete Guide

Learn everything about Croatia’s mandatory e-invoicing rules starting January 2026. This guide covers key dates, requirements, who must comply, and how to prepare for the new fiscalization and e-reporting obligations.

Romanian e-TVA Statements

Romania introduced the e-TVA statements. Any discrepancy between the e-TVA statement and the amounts reported in your Romanian VAT return boxes was to be explained. Now, this is only required in case of significant discrepancies.

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.

hungary city view

Intrastat Hungary 2026: New Reporting and Statistical Value Thresholds

Hungary Intrastat 2026 thresholds: HUF 500M arrivals, HUF 200M dispatches, new statistical value limits and exemption rules based on data quality.