7 January 2019
From 1 January 2019, EU member states introduced simplified VAT rules for businesses selling electronic services to consumers online in other EU Member States.
These new simplifications consist of:
- Small EU businesses selling less than €10,000 worth of electronic services to consumers in other EU member states per year will issue their invoices and charge VAT under their home countries VAT regime. Only when they exceed this threshold will they have to switch to charging VAT locally in the consumer customers country.
- EU businesses selling less than €100,000 worth of electronic services to consumers in other EU member states per year will only need to obtain one piece of evidence proving the country of residence of their customers. Current rules require that these types of businesses must obtain two pieces of evidence.
LATEST NEWS
Hungary to introduce mandatory digital VAT filing from...
From 1 January 2027, all businesses registered for VAT in Hungary will be required to file their VAT returns through the country’s eVAT, or eÁFA, system...
SEE MORE
LATEST NEWS
EU customs reform increases responsibilities for...
In September 2026, the EU formally adopted a new Customs Code that will significantly change how goods are imported into the EU. Although the reforms apply...
SEE MORE
LATEST NEWS
Germany plans import VAT accounting reform
Germany is planning to introduce a new import VAT accounting system from 1 January 2030, which could significantly improve cash flow for businesses importing...
SEE MORE