{ "name": "VAT & E-Invoicing Compliance Dataset", "version": "2026.1", "dateModified": "2026-08-14", "license": "https://creativecommons.org/licenses/by/4.0/", "description": "Standard and reduced VAT rates, registration thresholds, filing requirements and e-invoicing mandate status across 29 jurisdictions, compiled from official tax-authority sources.", "caveats": [ "Figures are compiled from the public guidance of each jurisdiction's tax authority; the regulation names and rates are quoted verbatim on each /compliance/{slug} page so any figure can be checked against its source.", "VAT rates, thresholds and e-invoicing mandates change. This dataset reflects the figures published at dateModified; verify against the tax authority before relying on any figure for filing.", "This dataset is informational and is not tax, legal or accounting advice. Nika is not a tax-filing tool." ], "jurisdictions": [ { "country": "Greece", "flag": "🇬🇷", "slug": "greece-vat-compliance", "url": "https://hirenika.com/compliance/greece-vat-compliance", "standardVatRate": "24%", "reducedVatRates": [ "13%: Reduced rate — food, energy, certain professional services, tourist packages", "6%: Super-reduced — books, periodicals, medicines, theatre/cinema, passenger transport", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "24%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "13%", "appliesTo": "Reduced rate — food, energy, certain professional services, tourist packages" }, { "rate": "6%", "appliesTo": "Super-reduced — books, periodicals, medicines, theatre/cinema, passenger transport" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic supply of goods", "threshold": "None — register from the first taxable supply" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Greece" } ], "filingRequirements": [ { "requirement": "VAT return (ΦΠΑ)", "detail": "Bi-monthly for standard scheme; quarterly for the special small-business regime. Filed via AADE portal, payment due by the last working day of the following month." }, { "requirement": "myDATA transmission", "detail": "Every revenue invoice must be transmitted to AADE before or at issuance, classified with the correct myDATA expense/income category. Supplier invoices are transmitted (or reconciled) within the e-books." }, { "requirement": "Intrastat / VIES", "detail": "Required when intra-EU trade of goods exceeds the annual threshold (€90,000 arrivals / €280,000 dispatches). VIES listing is part of the VAT return." } ], "eInvoicingStatus": "myDATA (my Digital Accounting & Tax Application) has been mandatory since 2021 for transmitting revenue, and progressively for expense classification. B2G e-invoicing is fully live. Full continuous transaction control (CTC) for B2C and the complete expense side is being phased in — the requirement to classify every supplier invoice is already enforced.", "keyDeadlines": "VAT return + payment: last working day of the month following the bi-monthly period (e.g. 31 May for the Mar–Apr period). myDATA classification: at or before invoice issuance for revenue, and within the e-books deadline for expenses." }, { "country": "Cyprus", "flag": "🇨🇾", "slug": "cyprus-vat-compliance", "url": "https://hirenika.com/compliance/cyprus-vat-compliance", "standardVatRate": "19%", "reducedVatRates": [ "9%: Reduced — restaurant and catering services, transport, hotel accommodation, certain foodstuffs", "5%: Super-reduced — books, newspapers, basic foodstuffs (bread, milk, eggs), pharmaceuticals, certain medical equipment", "0%: Exports, intra-community supplies, international transport, certain financial and insurance services" ], "vatRates": [ { "rate": "19%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "9%", "appliesTo": "Reduced — restaurant and catering services, transport, hotel accommodation, certain foodstuffs" }, { "rate": "5%", "appliesTo": "Super-reduced — books, newspapers, basic foodstuffs (bread, milk, eggs), pharmaceuticals, certain medical equipment" }, { "rate": "0%", "appliesTo": "Exports, intra-community supplies, international transport, certain financial and insurance services" } ], "registrationThresholds": [ { "scheme": "Domestic turnover (goods + services)", "threshold": "€15,600 per rolling 12-month period" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Cyprus" } ], "filingRequirements": [ { "requirement": "VAT200 return", "detail": "Quarterly filing via the Tax For All (TFA) portal. Payment due within 40 days of the quarter-end. Nil returns are mandatory even if no VAT is due." }, { "requirement": "VIES / Intrastat", "detail": "VIES declaration (intra-EU supplies) filed quarterly with the VAT200. Intrastat required above annual dispatch/arrival thresholds." }, { "requirement": "Record retention", "detail": "All invoices and supporting records retained for 6 years from the end of the tax year, per the VAT Law and Tax Administration Law." } ], "eInvoicingStatus": "Cyprus has transposed the EU e-invoicing directive (2014/55/EU) for B2G procurement, but does not yet operate a mandatory B2B or B2C continuous transaction control (CTC) system. E-invoicing via the Peppol network is available voluntarily. The Cyprus Tax Department has indicated it is monitoring EU developments (ViDA) before introducing a broader mandate.", "keyDeadlines": "VAT200 + payment: within 40 days of quarter-end (e.g. 10 May for Q1 ending 31 March). VIES: same schedule as VAT200." }, { "country": "European Union", "flag": "🇪🇺", "slug": "eu-vat-compliance", "url": "https://hirenika.com/compliance/eu-vat-compliance", "standardVatRate": "Per Member State", "reducedVatRates": [ "Distance sales below €10k: Home-country rate applies if you are established in the EU", "Distance sales above €10k: Destination-country rate applies — declared via OSS or registered locally" ], "vatRates": [ { "rate": "Per Member State", "appliesTo": "Each EU country sets its own standard (17–27%), reduced, and super-reduced rates. No single EU rate exists." }, { "rate": "Distance sales below €10k", "appliesTo": "Home-country rate applies if you are established in the EU" }, { "rate": "Distance sales above €10k", "appliesTo": "Destination-country rate applies — declared via OSS or registered locally" } ], "registrationThresholds": [ { "scheme": "EU-wide distance sales threshold", "threshold": "€10,000 combined annual cross-border B2C sales of goods + telecom/broadcast/electronic services" }, { "scheme": "OSS (Union scheme)", "threshold": "For EU-established businesses selling B2C across borders above the €10k threshold" }, { "scheme": "IOSS (Import scheme)", "threshold": "For non-EU sellers of imported goods valued ≤ €150 — voluntary but removes the €22 exemption that was abolished in 2021" } ], "filingRequirements": [ { "requirement": "OSS return", "detail": "Quarterly electronic return filed in the Member State of identification. Declares VAT due in each destination Member State and pays a single amount. The MS of identification redistributes." }, { "requirement": "IOSS return", "detail": "Monthly return for non-EU sellers using IOSS. Collects VAT at point of sale on imports ≤ €150 and remits monthly to a single MS." }, { "requirement": "VIES recapitulative statement", "detail": "Lists intra-EU B2B supplies (Article 226 of Directive 2006/112/EC). Required for any business making intra-community supplies, regardless of the €10k threshold." } ], "eInvoicingStatus": "EU-level mandate: Directive 2014/55/EU requires B2G e-invoicing in all Member States. The ViDA package (agreed November 2024) introduces a digital reporting framework (DAC7 successor / DAV) requiring structured e-invoicing for intra-EU B2B transactions, phased in from 2030. Member States retain authority over domestic e-invoicing mandates.", "keyDeadlines": "OSS: quarterly return due by the end of the month following the quarter. IOSS: monthly return by the end of the following month. VIES: monthly (or per national rules)." }, { "country": "United Kingdom", "flag": "🇬🇧", "slug": "uk-vat-compliance", "url": "https://hirenika.com/compliance/uk-vat-compliance", "standardVatRate": "20%", "reducedVatRates": [ "5%: Reduced rate — domestic fuel and power, energy-saving materials, car seats, certain construction", "0%: Zero-rated — most food, books, children's clothing, prescription medicines, exports", "Exempt: Insurance, financial services, education, health — no VAT charged and input VAT not recoverable" ], "vatRates": [ { "rate": "20%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "5%", "appliesTo": "Reduced rate — domestic fuel and power, energy-saving materials, car seats, certain construction" }, { "rate": "0%", "appliesTo": "Zero-rated — most food, books, children's clothing, prescription medicines, exports" }, { "rate": "Exempt", "appliesTo": "Insurance, financial services, education, health — no VAT charged and input VAT not recoverable" } ], "registrationThresholds": [ { "scheme": "Compulsory registration", "threshold": "£90,000 rolling 12-month turnover (increased from £85,000 on 1 April 2024)" }, { "scheme": "Voluntary registration", "threshold": "Below £90,000 — register to recover input VAT, file the same way" }, { "scheme": "Distance selling to NI (EU OSS)", "threshold": "Goods sold from GB to Northern Ireland remain under the Northern Ireland Protocol — €10,000 EU threshold applies for distance sales" } ], "filingRequirements": [ { "requirement": "VAT return (under MTD)", "detail": "Quarterly or monthly periods. Filed via HMRC-recognised MTD-compatible software (not the HMRC portal directly). Digital records must be kept in functional compatible software — no manual spreadsheet adjustments." }, { "requirement": "Making Tax Digital records", "detail": "Every supply must be recorded digitally with the VAT amount. Changes use the digital audit trail — no correction by pen or separate spreadsheet. This is the core MTD obligation." }, { "requirement": "EC Sales List (Northern Ireland only)", "detail": "Businesses in Northern Ireland making intra-EU supplies of goods file an EC Sales List — a legacy of the Northern Ireland Protocol. GB businesses do not." } ], "eInvoicingStatus": "Making Tax Digital (VAT Notice 700/22) requires digital record-keeping and software-mediated filing, but this is not the same as continuous transaction control (CTC) e-invoicing. HMRC has consulted on adopting e-invoicing more broadly but has not mandated it as of 2025. The MTD obligation is on the records, not the invoice format itself.", "keyDeadlines": "VAT return + payment: due one calendar month and 7 days after the period end (e.g. 7 May for the quarter ending 31 March). MTD records must be kept up to date throughout the period." }, { "country": "Ireland", "flag": "🇮🇪", "slug": "ireland-vat-compliance", "url": "https://hirenika.com/compliance/ireland-vat-compliance", "standardVatRate": "23%", "reducedVatRates": [ "13.5%: Reduced — fuel, construction, repairs, cleaning, catering, hairdressing, certain agricultural services", "9%: Reduced (tourism) — newspapers, e-books, hotel and restaurant services, admission to cultural events and entertainment", "4.8%: Super-reduced — agricultural inputs (fertiliser, feed), certain food supplements. Note: this is an agricultural flat-rate compensator rate, not a standard rate.", "0%: Zero-rated — exports, intra-community supplies, most food, children's clothing and footwear, oral medicines, books" ], "vatRates": [ { "rate": "23%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "13.5%", "appliesTo": "Reduced — fuel, construction, repairs, cleaning, catering, hairdressing, certain agricultural services" }, { "rate": "9%", "appliesTo": "Reduced (tourism) — newspapers, e-books, hotel and restaurant services, admission to cultural events and entertainment" }, { "rate": "4.8%", "appliesTo": "Super-reduced — agricultural inputs (fertiliser, feed), certain food supplements. Note: this is an agricultural flat-rate compensator rate, not a standard rate." }, { "rate": "0%", "appliesTo": "Zero-rated — exports, intra-community supplies, most food, children's clothing and footwear, oral medicines, books" } ], "registrationThresholds": [ { "scheme": "Supply of goods", "threshold": "€85,000 annual turnover" }, { "scheme": "Supply of services", "threshold": "€42,500 annual turnover" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Ireland" } ], "filingRequirements": [ { "requirement": "VAT return (VAT3)", "detail": "Bi-monthly (six per year) plus a separate annual return of traders' details (RTD). Filed via ROS with payment due by the 19th of the second month following the period." }, { "requirement": "VIES / Intrastat", "detail": "VIES recapitulative statement of intra-EU supplies, filed monthly via ROS. Intrastat required above the annual intra-EU trade thresholds." }, { "requirement": "Record retention", "detail": "Six years from the end of the tax year, per the VAT Consolidation Act. Revenue may extend this for ongoing inquiries." } ], "eInvoicingStatus": "Ireland mandates e-invoicing for B2G procurement under Directive 2014/55/EU but does not operate a mandatory B2B or B2C continuous transaction control (CTC) regime. Revenue has signalled it will follow the EU ViDA direction for future B2B digital reporting. No current B2B e-invoicing mandate.", "keyDeadlines": "VAT3 + payment: 19th of the second month following the bi-monthly period (e.g. 19 May for the Jan–Feb period). VIES: monthly." }, { "country": "Germany", "flag": "🇩🇪", "slug": "germany-vat-compliance", "url": "https://hirenika.com/compliance/germany-vat-compliance", "standardVatRate": "19%", "reducedVatRates": [ "7%: Reduced rate — food, books (including e-books), agricultural inputs, certain cultural services, local public transport", "0%: Intra-community supplies, exports, cross-border services to EU businesses under reverse charge" ], "vatRates": [ { "rate": "19%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "7%", "appliesTo": "Reduced rate — food, books (including e-books), agricultural inputs, certain cultural services, local public transport" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, cross-border services to EU businesses under reverse charge" } ], "registrationThresholds": [ { "scheme": "Kleinunternehmerregelung (small-business scheme)", "threshold": "€22,000 turnover in the current calendar year (and €50,000 in the previous year for new businesses)" }, { "scheme": "Compulsory registration", "threshold": "Above €22,000 — or voluntarily opt out of the scheme to charge VAT and recover input VAT" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" } ], "filingRequirements": [ { "requirement": "Umsatzsteuer-Voranmeldung (advance VAT return)", "detail": "Monthly for turnover > €7,500, quarterly for €1,001–€7,500, semi-annually (initial period) for ≤ €1,000. Filed electronically via ELSTER by the 10th of the following month." }, { "requirement": "Umsatzsteuer-Jahreserklärung (annual VAT return)", "detail": "Annual reconciliation filed via ELSTER. Due by 31 July of the following year (or 28 February with a tax advisor extension)." }, { "requirement": "Zusammenfassende Meldung (ZM) / VIES", "detail": "Summary report of intra-EU B2B supplies, filed monthly or quarterly via ELSTER. Required for any business making intra-community supplies." } ], "eInvoicingStatus": "From 1 January 2025, under the Growth Opportunities Act (Wachstumschancengesetz), B2B invoices in Germany must be structured electronic invoices conforming to EN 16931 (e.g., XRechnung, ZUGFeRD). Recipients must accept them. Senders can voluntarily transmit via a state platform in 2025–2026; mandatory transmission is phased in from 2027 (turnover > €800,000) and 2028 (all others). This is the German continuous transaction control (CTC) trajectory.", "keyDeadlines": "Advance return: 10th of the month following the period. Annual return: 31 July (28 Feb with advisor). ZM: monthly or quarterly." }, { "country": "Italy", "flag": "🇮🇹", "slug": "italy-vat-compliance", "url": "https://hirenika.com/compliance/italy-vat-compliance", "standardVatRate": "22%", "reducedVatRates": [ "10%: Reduced — food, certain construction, hotels, restaurant services, certain pharmaceuticals, transport", "4%: Super-reduced — basic foodstuffs (bread, milk, vegetables), books (including e-books), certain medical devices, social housing", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "22%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "10%", "appliesTo": "Reduced — food, certain construction, hotels, restaurant services, certain pharmaceuticals, transport" }, { "rate": "4%", "appliesTo": "Super-reduced — basic foodstuffs (bread, milk, vegetables), books (including e-books), certain medical devices, social housing" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Regime forfettario (flat-rate regime)", "threshold": "€85,000 annual revenue (raised from €65,000). Below this, simplified flat-rate taxation applies." }, { "scheme": "Standard VAT registration", "threshold": "Above €85,000, or voluntarily opting out of the flat-rate regime" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" } ], "filingRequirements": [ { "requirement": "Electronic invoice via SDI", "detail": "Every B2B and B2C invoice issued in Italy must be an XML transmitted through the Sistema di Interscambio. No paper invoices permitted except in very limited cases (e.g., simplified invoices for small amounts)." }, { "requirement": "VAT settlement (liquidazione periodica)", "detail": "Monthly or quarterly VAT settlement via Agenzia delle Entrate's online services. Annual communication of VAT data (Comunicazione LIPE) required." }, { "requirement": "Annual VAT return (dichiarazione annuale IVA)", "detail": "Annual return filed by 30 April of the following year (or via the fiscal representative for non-residents)." } ], "eInvoicingStatus": "Italy operates a full continuous transaction control (CTC) system through the Sistema di Interscambio (SDI), mandatory since 1 January 2019 for B2B and B2C domestic transactions, and since 2022 for cross-border B2B transactions (with the SDI cross-border system). XML invoices conforming to FatturaPA format are transmitted, validated, and returned with a protocol number in near real-time. This is the most mature e-invoicing regime in the EU.", "keyDeadlines": "SDI transmission: real-time at invoice issuance. VAT settlement: monthly (16th of the following month) or quarterly. Annual VAT return: 30 April of the following year." }, { "country": "Spain", "flag": "🇪🇸", "slug": "spain-vat-compliance", "url": "https://hirenika.com/compliance/spain-vat-compliance", "standardVatRate": "21%", "reducedVatRates": [ "10%: Reduced — certain food, hotel and restaurant services, certain construction, agricultural products", "4%: Super-reduced — basic foodstuffs (bread, milk, eggs, fruit, vegetables), books (including e-books), certain medical devices, social housing", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "21%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "10%", "appliesTo": "Reduced — certain food, hotel and restaurant services, certain construction, agricultural products" }, { "rate": "4%", "appliesTo": "Super-reduced — basic foodstuffs (bread, milk, eggs, fruit, vegetables), books (including e-books), certain medical devices, social housing" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Services", "threshold": "Nil — register from the first taxable service" }, { "scheme": "Goods (special small-business / agriculture regimes)", "threshold": "Limited regimes apply (régimen especial de la agricultura, ganadería y pesca; régimen simplificado). No general turnover threshold like the UK £90k." }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" } ], "filingRequirements": [ { "requirement": "VAT return (Modelo 303)", "detail": "Quarterly for most businesses, monthly for large businesses (turnover > €6,010,121.20). Filed via AEAT with payment due by the 20th of the month following the quarter." }, { "requirement": "Annual summary (Modelo 390)", "detail": "Annual VAT summary filed by 30 January of the following year, summarising all quarterly returns." }, { "requirement": "SII (Suministro Inmediato de Información)", "detail": "Real-time electronic filing of issued and received invoices, required for businesses with turnover > €6,010,121.20, VAT groups, and those registered under the monthly refund regime. Filed within 4 days of the invoice date." } ], "eInvoicingStatus": "Spain is implementing CTC through two parallel systems: (1) TicketBai — mandatory in the Basque Country since 2021, requiring invoicing software to obtain a verification code and QR code from the Basque tax authority before issuance; (2) Veri*Factu — under Orden HAC/1177/2024, applicable to the rest of Spain, requiring invoicing software to generate invoices with a verifiable QR code and electronic signature. Phased implementation begins in 2025. The SII (Suministro Inmediato de Información) provides real-time invoice reporting for large businesses since 2017.", "keyDeadlines": "Modelo 303 + payment: 20th of the month following the quarter (e.g. 20 April for Q1). Modelo 390: 30 January. SII: within 4 days of the invoice date." }, { "country": "Ukraine", "flag": "🇺🇦", "slug": "ukraine-tax-compliance", "url": "https://hirenika.com/compliance/ukraine-tax-compliance", "standardVatRate": "20%", "reducedVatRates": [ "7%: Reduced rate — certain pharmaceuticals and medical goods (temporary measure, may be revised)", "0%: Exports, international transport, certain software and IT exports" ], "vatRates": [ { "rate": "20%", "appliesTo": "Standard rate — most goods and services (the general ПДВ rate)" }, { "rate": "7%", "appliesTo": "Reduced rate — certain pharmaceuticals and medical goods (temporary measure, may be revised)" }, { "rate": "0%", "appliesTo": "Exports, international transport, certain software and IT exports" } ], "registrationThresholds": [ { "scheme": "VAT payer registration (ПДВ)", "threshold": "Mandatory for legal entities exceeding ₴1,000,000 annual taxable turnover; voluntary registration available below. Individuals/entrepreneurs (ФОП) use the simplified system instead." }, { "scheme": "Simplified system (спрощена система)", "threshold": "Groups 1–3 for small businesses and entrepreneurs (ФОП), with turnover limits from ₴1,167–₴8,000,000 depending on the group. Not subject to ПДВ (except certain Group 3 activities)." } ], "filingRequirements": [ { "requirement": "VAT return (декларація з ПДВ)", "detail": "Monthly filing with the State Tax Service (ДПС). Deadline: 20th of the month following the reporting month. Payment due by the same date." }, { "requirement": "Tax invoice registration (ЄРПН)", "detail": "Every tax invoice (податкова накладна) must be registered in the Single Register of Tax Invoices (ЄРений Реєстр Податкових Накладних) by the 15th calendar day of the month following the supply. Late registration penalties apply." }, { "requirement": "Electronic Administration of VAT (ЕРП)", "detail": "The ERП system tracks VAT registration numbers (РРО/ПРРО) and VAT liabilities in real-time. Businesses must maintain sufficient VAT registration balance to register tax invoices above ₴30,000 (the simplified limit below which РРРО is not required)." } ], "eInvoicingStatus": "Ukraine operates a mandatory electronic VAT administration system — the Electronic Administration of VAT (ЕРП — електронне адміністрування ПДВ) — through the State Tax Service (ДПС). Tax invoices are registered in the Single Register of Tax Invoices (ЄРПН) electronically with qualified electronic signatures (КЕП). This is functionally a continuous transaction control (CTC) system, though the XML format differs from EU norms.", "keyDeadlines": "VAT return + payment: 20th of the month following the reporting month. Tax invoice registration (ЄРПН): 15th calendar day of the month following the supply." }, { "country": "France", "flag": "🇫🇷", "slug": "france-vat-compliance", "url": "https://hirenika.com/compliance/france-vat-compliance", "standardVatRate": "20%", "reducedVatRates": [ "10%: Reduced rate (taux intermédiaire) — restaurants (food), transport, certain home improvements, cultural events", "5.5%: Super-reduced — most foodstuffs, books (including e-books), energy, feminine hygiene products, certain medical devices", "2.1%: Special super-reduced — reimbursable medicines, press/periodicals, certain live performances", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "20%", "appliesTo": "Standard rate (taux normal) — most goods and services" }, { "rate": "10%", "appliesTo": "Reduced rate (taux intermédiaire) — restaurants (food), transport, certain home improvements, cultural events" }, { "rate": "5.5%", "appliesTo": "Super-reduced — most foodstuffs, books (including e-books), energy, feminine hygiene products, certain medical devices" }, { "rate": "2.1%", "appliesTo": "Special super-reduced — reimbursable medicines, press/periodicals, certain live performances" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Franchise en base de TVA (trade / restaurant)", "threshold": "€82,800 annual turnover — below this, VAT is not charged and input VAT is not recoverable" }, { "scheme": "Franchise en base (services)", "threshold": "€36,800 annual turnover for service-providing businesses" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" } ], "filingRequirements": [ { "requirement": "VAT return (CA3 / TVA)", "detail": "Monthly (M) for turnover > €4 million, otherwise quarterly. Filed via the French tax portal (impots.gouv.fr) with payment due by the 24th (online) or 19th (paper) of the following month." }, { "requirement": "Annual VAT return (CA12)", "detail": "Simplified real regime (régime simplifié) for turnover €36,800–€251,000 (services) or €82,800–€858,000 (trade). Two advance payments plus an annual reconciliation by the last working day of April." }, { "requirement": "DES (déclaration d'échanges de services) / Intrastat", "detail": "Monthly declaration of intra-EU services (DES). Intrastat required above the annual intra-EU trade thresholds (currently €460,000 introductions / €1,000,000 dispatches)." } ], "eInvoicingStatus": "France is implementing mandatory B2B e-invoicing through the Plateforme Publique de Facturation (PPF), operated by the French tax authority (DGFiP). The rollout phases in from September 2026 for large businesses, then mid-size (2027) and small (2027–2028). Invoices must be structured (Factur-X / ChorusPro-compatible XML) and also transmitted for status reporting (e-reporting) for domestic B2C and cross-border transactions. B2G e-invoicing via ChorusPro is already mandatory.", "keyDeadlines": "VAT return (CA3): 24th of the following month online (19th paper). CA12 annual reconciliation: last working day of April. DES: 10th working day of the month following the intra-EU service." }, { "country": "Netherlands", "flag": "🇳🇱", "slug": "netherlands-vat-compliance", "url": "https://hirenika.com/compliance/netherlands-vat-compliance", "standardVatRate": "21%", "reducedVatRates": [ "9%: Reduced rate — food, books (including e-books), medicines, hotel and restaurant services, certain repairs, passenger transport", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "21%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "9%", "appliesTo": "Reduced rate — food, books (including e-books), medicines, hotel and restaurant services, certain repairs, passenger transport" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Kleineondernemersregeling (KOR)", "threshold": "€20,000 annual turnover — below this, VAT is not charged (but cannot be recovered). Voluntary." }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in the Netherlands" } ], "filingRequirements": [ { "requirement": "VAT return (omzetbelasting)", "detail": "Quarterly for most businesses; monthly for businesses with more than €1,000 VAT per quarter in three of the previous five quarters. Filed via the Belastingdienst portal with payment due by the last day of the month following the quarter." }, { "requirement": "Annual VAT return (jaaraangifte)", "detail": "Annual return required of all VAT-registered businesses, summarising the four quarterly returns. Due by the last day of June of the following year." }, { "requirement": "Opgaaf ICP (Intracommunautaire Prestaties) / Intrastat", "detail": "ICP declaration of intra-EU supplies of goods and services, filed monthly or quarterly via the Belastingdienst. Intrastat required above the annual dispatch/arrival thresholds (currently €1,000,000 dispatches / €1,500,000 arrivals)." } ], "eInvoicingStatus": "The Netherlands is an early Peppol adopter: B2G e-invoicing via the Peppol network has been mandatory for central government since 2019. The Netherlands is preparing a broader B2B e-invoicing mandate, expected to follow the EU ViDA framework (DAC7 successor). No mandatory B2B CTC yet, but the infrastructure and Peppol access points are well established.", "keyDeadlines": "VAT return + payment: last day of the month following the quarter (e.g. 30 April for Q1). ICP declaration: last day of the month following the period." }, { "country": "Belgium", "flag": "🇧🇪", "slug": "belgium-vat-compliance", "url": "https://hirenika.com/compliance/belgium-vat-compliance", "standardVatRate": "21%", "reducedVatRates": [ "12%: Reduced rate — social housing, certain agricultural products, certain foodstuffs (mixed rate)", "6%: Super-reduced — most foodstuffs, books (including e-books), medicines, newspapers, hotel and restaurant services, certain public transport", "0%: Intra-community supplies, exports, international transport, certain medical and social services" ], "vatRates": [ { "rate": "21%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "12%", "appliesTo": "Reduced rate — social housing, certain agricultural products, certain foodstuffs (mixed rate)" }, { "rate": "6%", "appliesTo": "Super-reduced — most foodstuffs, books (including e-books), medicines, newspapers, hotel and restaurant services, certain public transport" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport, certain medical and social services" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€25,000 annual taxable turnover — register within 30 days of crossing it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Belgium" } ], "filingRequirements": [ { "requirement": "VAT return (maandelijkse / kwartaalaangifte BTW)", "detail": "Monthly for businesses with annual VAT > €7,500 (turnover > €2.5 million); quarterly otherwise. Filed via the MyMinfin (Intervat) portal by the 20th of the month following the period." }, { "requirement": "Annual listing (klantenlisting)", "detail": "Annual listing of intra-EU customers (VAT numbers and turnover). Filed by 31 March of the following year via Intervat." }, { "requirement": "Listing of intra-EU services (BTW-listing)", "detail": "Recapitulative statement of intra-EU supplies of goods and services, filed via MyMinfin. Required for any business making intra-community supplies." } ], "eInvoicingStatus": "Belgium mandates structured B2B e-invoicing from 1 January 2026 under the law of 16 March 2024. Invoices must conform to the European Norm EN 16931 (Peppol BIS Billing 3.0). The roll-out is phased: large businesses first (established companies with turnover > €8 million, from 1 January 2026), then all other Belgian VAT-registered businesses by 1 January 2027. E-reporting of domestic B2C and cross-border transactions follows the same timeline. This brings Belgium to a full continuous transaction control (CTC) regime alongside Italy and Spain.", "keyDeadlines": "VAT return: 20th of the month following the monthly/quarterly period. Annual klantenlisting: 31 March. B2B e-invoicing mandate: 1 January 2026 (large), 1 January 2027 (all)." }, { "country": "Austria", "flag": "🇦🇹", "slug": "austria-vat-compliance", "url": "https://hirenika.com/compliance/austria-vat-compliance", "standardVatRate": "20%", "reducedVatRates": [ "13%: Reduced — livestock, certain plants, wine, art and collector's items", "10%: Super-reduced — food, books (including e-books), passenger transport, housing rent, entertainment", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "20%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "13%", "appliesTo": "Reduced — livestock, certain plants, wine, art and collector's items" }, { "rate": "10%", "appliesTo": "Super-reduced — food, books (including e-books), passenger transport, housing rent, entertainment" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Kleinunternehmer (small-business scheme)", "threshold": "€35,000 turnover in the current calendar year (with a €50,000 limit for new businesses in the previous year)" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Austria" } ], "filingRequirements": [ { "requirement": "Umsatzsteuervoranmeldung (advance VAT return)", "detail": "Monthly for turnover > €100,000, quarterly otherwise. Filed via FinanzOnline / USP by the 15th of the second month following the period (e.g. 15 May for the March quarter)." }, { "requirement": "Umsatzsteuer-Jahreserklärung (annual VAT return)", "detail": "Annual reconciliation filed via FinanzOnline. Due by 30 April of the following year (or 30 June with a tax advisor extension)." }, { "requirement": "Zusammenfassende Meldung (ZM) / VIES", "detail": "Summary report of intra-EU B2B supplies, filed monthly or quarterly via FinanzOnline. Required for any business making intra-community supplies." } ], "eInvoicingStatus": "Austria is introducing mandatory B2B e-invoicing (e-Rechnung) via the USP (Unternehmensserviceportal), following Germany's 2025 model and the EU ViDA framework. The roll-out phases in from 2026 for large businesses and progressively for all. Invoices must conform to EN 16931 (e.g., XRechnung, ZUGFeRD-compatible). The mandate is on structured invoice issuance and status reporting — bringing Austria toward a continuous transaction control (CTC) regime alongside Germany and Belgium.", "keyDeadlines": "Advance return: 15th of the second month following the period. Annual return: 30 April (30 June with advisor). ZM: monthly or quarterly." }, { "country": "Poland", "flag": "🇵🇱", "slug": "poland-vat-compliance", "url": "https://hirenika.com/compliance/poland-vat-compliance", "standardVatRate": "23%", "reducedVatRates": [ "8%: Reduced — certain foodstuffs, restaurant services, certain construction, books (including e-books), certain medical devices", "5%: Super-reduced — basic foodstuffs (bread, milk, eggs, meat), printed books, certain online publications", "0%: Intra-community supplies, exports, international transport, certain IT services exported" ], "vatRates": [ { "rate": "23%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "8%", "appliesTo": "Reduced — certain foodstuffs, restaurant services, certain construction, books (including e-books), certain medical devices" }, { "rate": "5%", "appliesTo": "Super-reduced — basic foodstuffs (bread, milk, eggs, meat), printed books, certain online publications" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport, certain IT services exported" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "zł200,000 annual taxable turnover — register before exceeding it (nil threshold for certain services)" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Poland" } ], "filingRequirements": [ { "requirement": "VAT return (JPK_V7)", "detail": "Monthly for most businesses. Filed via the MinFin e-Deklaracje portal by the 25th of the month following the reporting month. Combines VAT return and Standard Audit File (JPK) into a single JPK_V7 filing." }, { "requirement": "KSeF (Krajowy System e-Faktur)", "detail": "From February 2026, structured XML e-invoices must be transmitted to the KSeF platform before delivery. KSeF returns a unique invoice number (numer KSeF). Phased: large businesses (turnover > zł200 million) first, then all others." }, { "requirement": "Summary Information on Intra-Community Trade (ICS / VIES)", "detail": "Monthly recapitulative statement of intra-EU supplies, filed with the JPK_V7. Required for any business making intra-community supplies." } ], "eInvoicingStatus": "Poland operates the Krajowy System e-Faktur (KSeF) — a continuous transaction control (CTC) system that becomes mandatory from February 2026 for large businesses (turnover > zł200 million), and progressively for all VAT-registered businesses within the year. Every B2B invoice must be issued as structured XML (FA_VAT schema), transmitted to KSeF before delivery, with a unique KSeF number returned in real-time. This is one of the strictest CTC regimes in the EU, alongside Italy's SDI.", "keyDeadlines": "JPK_V7 + payment: 25th of the month following the reporting month. KSeF transmission: real-time, before invoice delivery. KSeF mandate: February 2026 (large), then all." }, { "country": "Bulgaria", "flag": "🇧🇬", "slug": "bulgaria-vat-compliance", "url": "https://hirenika.com/compliance/bulgaria-vat-compliance", "standardVatRate": "20%", "reducedVatRates": [ "9%: Reduced — hotel and restaurant services (tourism rate, permanent since 2020)", "0%: Intra-community supplies, exports, international transport, certain financial and insurance services" ], "vatRates": [ { "rate": "20%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "9%", "appliesTo": "Reduced — hotel and restaurant services (tourism rate, permanent since 2020)" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport, certain financial and insurance services" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "лв100,000 (BGN 100,000, approx. €50,000) annual taxable turnover — register before exceeding it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Bulgaria" } ], "filingRequirements": [ { "requirement": "VAT return (данъчна декларация по ЗДДС)", "detail": "Monthly filing with the National Revenue Agency (НАП). Filed via the NRA portal by the 14th of the month following the reporting month, with payment due by the same date." }, { "requirement": "VIES (протокол по чл. 84 / VIES)", "detail": "Monthly recapitulative statement of intra-EU supplies, filed with the VAT return via the NRA portal. Required for any business making intra-community supplies." }, { "requirement": "E-invoicing via MIS", "detail": "Structured e-invoices must be transmitted through the MIS (Система за обмен на информация) for transactions in scope — currently B2G, state-related transactions, and certain schemes, with progressive expansion to broader B2B." } ], "eInvoicingStatus": "Bulgaria operates mandatory e-invoicing through the MIS (Information Exchange System / Система за обмен на информация) — a continuous transaction control (CTC) mechanism operated by the National Revenue Agency (НАП). Since 2023, e-invoicing is mandatory for transactions with the state, B2G, and taxable persons under specific schemes. Coverage is being progressively expanded. The format is structured XML (Bulgarian e-invoice standard, Peppol-compatible trajectory). Bulgaria is one of the EU jurisdictions moving fastest toward full CTC.", "keyDeadlines": "VAT return + payment: 14th of the month following the reporting month. VIES: same as VAT return. MIS transmission: real-time at invoice issuance for in-scope transactions." }, { "country": "Denmark", "flag": "🇩🇰", "slug": "denmark-vat-compliance", "url": "https://hirenika.com/compliance/denmark-vat-compliance", "standardVatRate": "25%", "reducedVatRates": [ "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "25%", "appliesTo": "Standard rate — applies to virtually all goods and services (no reduced bands exist in Denmark)" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "DKK 50,000 rolling 12-month period — register before exceeding it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Denmark" } ], "filingRequirements": [ { "requirement": "VAT return (momsangivelse)", "detail": "Bi-annual (every six months) for small businesses; quarterly for medium; monthly for turnover above DKK 50 million. Filed via Skat / Erhverv via the TastSelv Erhverv portal, payment due by the filing deadline." }, { "requirement": "VIES / Intrastat", "detail": "Quarterly VIES recapitulative statement for intra-EU supplies of goods. Intrastat required above annual thresholds (currently DKK 5 million for dispatches / arrivals)." }, { "requirement": "E-invoicing (NemHandel)", "detail": "All invoices to Danish public authorities must be structured e-invoices via the NemHandal access point (Peppol BIS Billing 3.0 / OIUBL format). PDF and paper are not accepted for B2G." } ], "eInvoicingStatus": "Denmark has the longest-running mandatory B2G e-invoicing regime in the EU (since 2005). All public-sector invoices must be transmitted as structured XML (OIUBL or Peppol BIS 3.0) through the NemHandal / Peppol access point network. B2B e-invoicing is not yet mandated at the national level, but uptake is high because the infrastructure is universal. Denmark is expected to follow the EU ViDA direction for B2B digital reporting.", "keyDeadlines": "VAT return (bi-annual): filed and paid within ~2 months of the period end (1 March for H2 prior year, 1 September for H1). Monthly filers: by the 25th of the following month. VIES: quarterly." }, { "country": "Sweden", "flag": "🇸🇪", "slug": "sweden-vat-compliance", "url": "https://hirenika.com/compliance/sweden-vat-compliance", "standardVatRate": "25%", "reducedVatRates": [ "12%: Reduced — foodstuffs (non-alcoholic), hotel and camping accommodation, restaurants (food), cultural events, sporting events", "6%: Super-reduced — books (including e-books), newspapers, periodicals, passenger transport, certain cultural services, concerts", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "25%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "12%", "appliesTo": "Reduced — foodstuffs (non-alcoholic), hotel and camping accommodation, restaurants (food), cultural events, sporting events" }, { "rate": "6%", "appliesTo": "Super-reduced — books (including e-books), newspapers, periodicals, passenger transport, certain cultural services, concerts" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "SEK 80,000 rolling 12-month period — register before exceeding it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Sweden" } ], "filingRequirements": [ { "requirement": "VAT return (momsdeklaration)", "detail": "Monthly for most businesses; quarterly for turnover below SEK 40 million; annually for very small or specific activities. Filed via Skatteverket's online service, payment due by the 26th (or following business day) of the month after the period." }, { "requirement": "VIES / Intrastat", "detail": "Monthly VIES recapitulative statement for intra-EU supplies. Intrastat required above annual thresholds (currently SEK 4 million for arrivals / SEK 4.5 million for dispatches)." }, { "requirement": "E-invoicing (Peppol / Svefaktura)", "detail": "Invoices to Swedish public authorities must be structured e-invoices (Peppol BIS Billing 3.0 / Svefaktura) transmitted through a certified Peppol access point. Paper and email PDF are not accepted for B2G." } ], "eInvoicingStatus": "Sweden has mandated B2G e-invoicing since 2008 (originally Svefaktura, now Peppol BIS Billing 3.0). All government agencies require structured XML invoices via the Peppol access point network. B2B e-invoicing is voluntary but Peppol adoption is high among larger businesses. Sweden is expected to follow the EU ViDA direction for broader B2B digital reporting.", "keyDeadlines": "VAT return + payment: 26th of the month following the reporting period (monthly filers). Quarterly filers: 26th of the first month after the quarter. VIES: monthly." }, { "country": "Norway", "flag": "🇳🇴", "slug": "norway-vat-compliance", "url": "https://hirenika.com/compliance/norway-vat-compliance", "standardVatRate": "25%", "reducedVatRates": [ "15%: Reduced — foodstuffs, non-alcoholic beverages, agricultural products", "11.11%: Reduced — passenger transport, cinema and cultural events, hotel accommodation, broadcasts", "0%: Exports, intra-EEA supplies (goods), international transport, certain financial services" ], "vatRates": [ { "rate": "25%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "15%", "appliesTo": "Reduced — foodstuffs, non-alcoholic beverages, agricultural products" }, { "rate": "11.11%", "appliesTo": "Reduced — passenger transport, cinema and cultural events, hotel accommodation, broadcasts" }, { "rate": "0%", "appliesTo": "Exports, intra-EEA supplies (goods), international transport, certain financial services" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "NOK 140,000 rolling 12-month period — register before exceeding it" }, { "scheme": "Distance sales to Norway (VOEC)", "threshold": "NOK 10,000 — non-Norwegian sellers of low-value goods use the VAT on E-Commerce (VOEC) scheme" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Norway" } ], "filingRequirements": [ { "requirement": "VAT return (oppgjør av merverdiavgift)", "detail": "Bi-monthly (every two months) for most businesses. Filed via Altinn, with payment due by the filing deadline (roughly 5–6 weeks after period end). Annual returns possible for very small turnover under specific conditions." }, { "requirement": "VIES-equivalent (intra-EEA supplies)", "detail": "Norway does not file a VIES statement, but intra-EEA supplies of goods are zero-rated and must be reported in the VAT return with customer VAT identification where applicable." }, { "requirement": "E-invoicing (EHF)", "detail": "All invoices to Norwegian public authorities must be structured e-invoices in EHF format (Elektronisk Handelsformat), transmitted through a certified Peppol access point. Paper and email PDF are not accepted for B2G." } ], "eInvoicingStatus": "Norway has mandated B2G e-invoicing in EHF format (built on Peppol BIS Billing 3.0) since 2019, and the Peppol access point infrastructure originated from the Norwegian–Swedish–Danish collaboration. B2B e-invoicing is voluntary but uptake is high, especially among larger businesses and supply chains. Norway closely follows EU ViDA developments through the EEA.", "keyDeadlines": "VAT return (bi-monthly): filed and paid within ~5–6 weeks after the end of each two-month period (e.g. 5th–7th week). VOEC returns: monthly for registered non-Norwegian sellers." }, { "country": "Finland", "flag": "🇫🇮", "slug": "finland-vat-compliance", "url": "https://hirenika.com/compliance/finland-vat-compliance", "standardVatRate": "25.5%", "reducedVatRates": [ "14%: Reduced — foodstuffs, animal feed, restaurant and catering services (non-alcoholic)", "10%: Super-reduced — books (including e-books), passenger transport, accommodation, cultural and sporting events, medicines", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "25.5%", "appliesTo": "Standard rate — most goods and services (increased from 24% on 1 January 2025)" }, { "rate": "14%", "appliesTo": "Reduced — foodstuffs, animal feed, restaurant and catering services (non-alcoholic)" }, { "rate": "10%", "appliesTo": "Super-reduced — books (including e-books), passenger transport, accommodation, cultural and sporting events, medicines" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€15,000 rolling 12-month period — register before exceeding it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Finland" } ], "filingRequirements": [ { "requirement": "VAT return (ALV-ilmoitus)", "detail": "Monthly for most businesses (turnover > €100,000); quarterly for smaller turnover. Filed via Vero (Finnish Tax Administration) online service, payment due by the 12th of the second month following the tax period." }, { "requirement": "VIES / Intrastat", "detail": "Monthly VIES recapitulative statement for intra-EU supplies of goods and services. Intrastat required above annual thresholds (currently €800,000 arrivals / €500,000 dispatches)." }, { "requirement": "E-invoicing (Peppol / Finvoice)", "detail": "All invoices to Finnish public authorities must be structured e-invoices via the Peppol access point (Peppol BIS Billing 3.0 or Finvoice 3.0 format). Paper and email PDF are not accepted for B2G." } ], "eInvoicingStatus": "Finland has mandated B2G e-invoicing (originally Finvoice, now Peppol BIS Billing 3.0) since 2010. The Suomi.fi invoicing router routes all public-sector invoices. B2B e-invoicing is voluntary but adoption is among the highest in the EU (>90% of invoices). Finland is expected to follow the EU ViDA direction for broader digital reporting.", "keyDeadlines": "VAT return + payment: 12th of the second month following the tax period (e.g. 12 March for January). VIES: monthly." }, { "country": "Estonia", "flag": "🇪🇪", "slug": "estonia-vat-compliance", "url": "https://hirenika.com/compliance/estonia-vat-compliance", "standardVatRate": "22%", "reducedVatRates": [ "13%: Reduced — books and certain periodicals (including e-books and e-publications)", "9%: Reduced — foodstuffs (non-alcoholic), medicines, medical devices, certain print works, accommodation", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "22%", "appliesTo": "Standard rate — most goods and services (increased from 20% on 1 January 2024)" }, { "rate": "13%", "appliesTo": "Reduced — books and certain periodicals (including e-books and e-publications)" }, { "rate": "9%", "appliesTo": "Reduced — foodstuffs (non-alcoholic), medicines, medical devices, certain print works, accommodation" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€40,000 rolling 12-month period — register before exceeding it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Estonia" } ], "filingRequirements": [ { "requirement": "VAT return (käibemaksudeklaratsioon)", "detail": "Monthly filing via the e-MTA portal (Estonian Tax and Customs Board). Payment due by the 20th of the month following the tax period. VIES is integrated into the monthly return." }, { "requirement": "E-invoicing (B2B / B2G)", "detail": "Since 1 July 2019, all businesses receiving e-invoices have the right to demand a structured e-invoice from their suppliers, and suppliers must comply. Invoices must conform to the Estonian e-invoice standard (XML / Peppol BIS Billing 3.0) and be transmitted via the e-invoicing portal or a certified access point." }, { "requirement": "Intrastat", "detail": "Required when intra-EU trade of goods exceeds annual thresholds (currently €1,300,000 for dispatches / €700,000 for arrivals)." } ], "eInvoicingStatus": "Estonia has mandated B2B e-invoicing since 1 July 2019 — one of the earliest such mandates in the EU. Any business receiving a structured e-invoice may demand one from its supplier. The Estonian e-invoicing portal (arved.eesti.ee) handles B2G, and Peppol access points handle cross-border structured invoices. Estonia is fully aligned with the EU ViDA direction.", "keyDeadlines": "VAT return + payment: 20th of the month following the tax period. Intrastat: monthly by the 20th." }, { "country": "Latvia", "flag": "🇱🇻", "slug": "latvia-vat-compliance", "url": "https://hirenika.com/compliance/latvia-vat-compliance", "standardVatRate": "21%", "reducedVatRates": [ "12%: Reduced — pharmaceuticals, medical devices, certain print media (books, periodicals), certain foodstuffs", "5%: Super-reduced — essential foodstuffs (bread, milk, eggs, meat), certain public transport, accommodation, certain medical supplies", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "21%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "12%", "appliesTo": "Reduced — pharmaceuticals, medical devices, certain print media (books, periodicals), certain foodstuffs" }, { "rate": "5%", "appliesTo": "Super-reduced — essential foodstuffs (bread, milk, eggs, meat), certain public transport, accommodation, certain medical supplies" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€50,000 rolling 12-month period — register before exceeding it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Latvia" } ], "filingRequirements": [ { "requirement": "VAT return (PVN deklarācija)", "detail": "Monthly filing via the SRS (State Revenue Service / VID) electronic declaration system (EDS). Payment due by the 20th of the month following the tax period. VIES is integrated into the monthly return." }, { "requirement": "E-invoicing (EDI)", "detail": "Mandatory since 2019 for public-sector invoices (B2G) and transactions subject to public procurement. Structured e-invoices must be transmitted via the SRS e-invoicing portal or a certified EDI access point (XML / Peppol BIS Billing 3.0 compatible). Requirements are being expanded in line with EU ViDA." }, { "requirement": "Intrastat", "detail": "Required when intra-EU trade of goods exceeds annual thresholds (currently €400,000 for dispatches / €250,000 for arrivals)." } ], "eInvoicingStatus": "Latvia mandated B2G e-invoicing in 2019 (EU Directive 2014/55/EU), requiring structured invoices via the SRS e-invoicing portal or a certified EDI access point. Since 2023, requirements have been expanding toward broader B2B digital reporting. Latvia is expected to follow the EU ViDA direction for a comprehensive CTC regime.", "keyDeadlines": "VAT return + payment: 20th of the month following the tax period. Intrastat: monthly by the 20th." }, { "country": "Lithuania", "flag": "🇱🇹", "slug": "lithuania-vat-compliance", "url": "https://hirenika.com/compliance/lithuania-vat-compliance", "standardVatRate": "21%", "reducedVatRates": [ "9%: Reduced — books (including e-books), heating (district heating, firewood), accommodation, certain pharmaceuticals and medical devices", "5%: Super-reduced — essential foodstuffs (bread, milk, eggs, meat, vegetables), books, periodicals, passenger transport, certain social housing", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "21%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "9%", "appliesTo": "Reduced — books (including e-books), heating (district heating, firewood), accommodation, certain pharmaceuticals and medical devices" }, { "rate": "5%", "appliesTo": "Super-reduced — essential foodstuffs (bread, milk, eggs, meat, vegetables), books, periodicals, passenger transport, certain social housing" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€45,000 rolling 12-month period — register before exceeding it" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Lithuania" } ], "filingRequirements": [ { "requirement": "VAT return (PVM deklaracija)", "detail": "Monthly filing via the VMI (State Tax Inspectorate) electronic system. Payment due by the 25th of the month following the tax period. VIES is integrated into the monthly return." }, { "requirement": "i.SAF (Standard Audit File) reporting", "detail": "Since 2024, VAT-registered businesses must submit detailed invoice-level sales and purchase data to VMI via the i.SAF system. Submissions are near-real-time (or within 5 days depending on transaction type), modelled on the Lithuanian SAF-T framework. This is Lithuania's CTC equivalent." }, { "requirement": "Intrastat", "detail": "Required when intra-EU trade of goods exceeds annual thresholds (currently €800,000 for dispatches / €350,000 for arrivals)." } ], "eInvoicingStatus": "Lithuania does not yet mandate a full B2B / B2G continuous transaction control (CTC) e-invoicing regime in the strict sense, but the i.SAF system (operational since 2024) achieves similar transparency by requiring near-real-time invoice-level data submission. Lithuania is expected to follow the EU ViDA direction for structured e-invoicing. Peppol access points are available for cross-border structured invoices.", "keyDeadlines": "VAT return + payment: 25th of the month following the tax period. i.SAF: near-real-time (within 5 days of transaction). Intrastat: monthly by the 25th." }, { "country": "Portugal", "flag": "🇵🇹", "slug": "portugal-vat-compliance", "url": "https://hirenika.com/compliance/portugal-vat-compliance", "standardVatRate": "23%", "reducedVatRates": [ "13%: Reduced rate — foodstuffs, agricultural inputs, certain wine, hotel accommodation in some regions", "6%: Intermediate rate — books, medicines, medical equipment, passenger transport, certain foodstuffs, water supply", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "23%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "13%", "appliesTo": "Reduced rate — foodstuffs, agricultural inputs, certain wine, hotel accommodation in some regions" }, { "rate": "6%", "appliesTo": "Intermediate rate — books, medicines, medical equipment, passenger transport, certain foodstuffs, water supply" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€14,500 per rolling 12-month period (one of the lowest in the EU)" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Portugal" } ], "filingRequirements": [ { "requirement": "VAT return (declaração periódica de IVA)", "detail": "Monthly for turnover above €650,000; otherwise quarterly. Filed via the Portal das Finanças, with payment due by the 20th of the second month following the period. An annual VAT return (declaração anual) is also required." }, { "requirement": "Certified invoicing software (Portaria 363/2010)", "detail": "All businesses using invoicing software must use a system certified by AT, which transmits a cryptographic hash of each invoice to AT in real time. The invoice bears a unique AT validation code." }, { "requirement": "VIES / Intrastat", "detail": "VIES recapitulative statement filed monthly with the periodic return. Intrastat required above annual intra-EU trade thresholds." } ], "eInvoicingStatus": "Mandatory B2G e-invoicing through the AT portal has been in force since 2024 (Portaria 195/2024), covering all public-sector suppliers. The certified-invoicing-software requirement (since 2013) already functions as a real-time CTC layer for the private sector. Expansion of structured B2B e-invoicing through the AT e-invoice portal is underway, aligning with the EU ViDA direction.", "keyDeadlines": "VAT return + payment: 20th of the second month following the period (e.g. 20 May for the March period). Certified-software transmission: at the moment of invoice issuance. AT e-invoice (B2G): within the deadline set for each contract, typically 5–10 days." }, { "country": "Czech Republic", "flag": "🇨🇿", "slug": "czech-vat-compliance", "url": "https://hirenika.com/compliance/czech-vat-compliance", "standardVatRate": "21%", "reducedVatRates": [ "15%: Reduced rate — foodstuffs, non-alcoholic beverages, printed books, hotel accommodation, certain medical devices", "12%: First reduced rate — infant food, books (including e-books), pharmaceuticals, certain agricultural inputs (since 1 January 2024 reclassification)", "0%: Intra-community supplies, exports, international transport, certain financial and insurance services" ], "vatRates": [ { "rate": "21%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "15%", "appliesTo": "Reduced rate — foodstuffs, non-alcoholic beverages, printed books, hotel accommodation, certain medical devices" }, { "rate": "12%", "appliesTo": "First reduced rate — infant food, books (including e-books), pharmaceuticals, certain agricultural inputs (since 1 January 2024 reclassification)" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport, certain financial and insurance services" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "CZK 2,000,000 rolling 12-month period (≈ €80,000)" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in the Czech Republic" } ], "filingRequirements": [ { "requirement": "VAT return (daňové přiznání k DPH)", "detail": "Monthly for turnover above CZK 10,000,000; otherwise quarterly. Filed electronically via the Finanční správa portal, payment due by the 25th of the month following the period. A control statement (kontrolní hlášení) was integrated into the standard return from 2023." }, { "requirement": "IS EFA (B2G e-invoicing)", "detail": "Invoices to public-sector buyers must be submitted through the Czech National e-Invoice System in structured XML (UBL 2.1 or UN/CEFACT CII) format. Paper and PDF-only invoices are not accepted for B2G." }, { "requirement": "VIES / Intrastat", "detail": "VIES recapitulative statement of intra-EU supplies, filed as part of the periodic return. Intrastat required above annual intra-EU trade thresholds." } ], "eInvoicingStatus": "The Czech National e-Invoice System (IS EFA / Národní elektronický fakturační systém) went live in 2024 and is mandatory for B2G invoicing. A broader B2B e-invoicing mandate is under preparation and is expected to align with the EU ViDA digital reporting framework, with phased rollout anticipated from 2026–2027.", "keyDeadlines": "VAT return + payment: 25th of the month following the period (e.g. 25 April for the March period). IS EFA B2G submission: within the deadline agreed in the contract, typically at or before payment. VIES: within the periodic return." }, { "country": "Romania", "flag": "🇷🇴", "slug": "romania-vat-compliance", "url": "https://hirenika.com/compliance/romania-vat-compliance", "standardVatRate": "19%", "reducedVatRates": [ "9%: Reduced rate — foodstuffs, non-alcoholic beverages, hotel accommodation, restaurant and catering services, certain books", "5%: Super-reduced — books (including e-books), newspapers, school supplies, certain foodstuffs, social housing, medical equipment", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "19%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "9%", "appliesTo": "Reduced rate — foodstuffs, non-alcoholic beverages, hotel accommodation, restaurant and catering services, certain books" }, { "rate": "5%", "appliesTo": "Super-reduced — books (including e-books), newspapers, school supplies, certain foodstuffs, social housing, medical equipment" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "RON 300,000 rolling 12-month period (≈ €60,000)" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Romania" } ], "filingRequirements": [ { "requirement": "VAT return (decontul de TVA)", "detail": "Monthly filing via ANAF's virtual private space (SPV). Payment due by the 25th of the month following the period. A D406 return is the core periodic declaration." }, { "requirement": "RO e-Invoice (e-Factura)", "detail": "All B2B invoices must be submitted to the RO e-Invoice platform in XML (RO_CIUS-RO / UBL 2.1) format, validated by ANAF, and then transmitted to the buyer. Submission must occur before or at the time of invoice issuance; payment cannot precede the validated e-invoice." }, { "requirement": "SAF-T (D406 informativ)", "detail": "Standard Audit File for Tax (SAF-T) reporting is mandatory for large enterprises and is being extended. Accounting records must be exportable in the Romanian SAF-T format." } ], "eInvoicingStatus": "The RO e-Invoice (e-Factura) platform is mandatory for B2B transactions as of 2024 — a full continuous transaction control (CTC) regime operated by ANAF. B2G e-invoicing was already mandatory from 2022. Romania is one of the few EU countries with an enforced B2B CTC mandate, ahead of the EU ViDA timeline.", "keyDeadlines": "VAT return (D406) + payment: 25th of the month following the period (e.g. 25 April for the March period). RO e-Invoice: before or at invoice issuance — payment cannot precede the ANAF-validated e-invoice." }, { "country": "Hungary", "flag": "🇭🇺", "slug": "hungary-vat-compliance", "url": "https://hirenika.com/compliance/hungary-vat-compliance", "standardVatRate": "27%", "reducedVatRates": [ "18%: Intermediate rate — dairy products, certain commercial accommodation services", "5%: Reduced rate — books (including e-books), newspapers, certain medicines, central heating, district heating, certain foodstuffs (milk, bread, meat)", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "27%", "appliesTo": "Standard rate — highest in the EU; applies to most goods and services" }, { "rate": "18%", "appliesTo": "Intermediate rate — dairy products, certain commercial accommodation services" }, { "rate": "5%", "appliesTo": "Reduced rate — books (including e-books), newspapers, certain medicines, central heating, district heating, certain foodstuffs (milk, bread, meat)" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "HUF 12,000,000 rolling 12-month period (≈ €30,000) — one of the lowest in the EU" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Hungary" } ], "filingRequirements": [ { "requirement": "VAT return (ÁFA-bevallás)", "detail": "Monthly filing via NAV's Online (NYILNAV) portal. Payment due by the 20th of the month following the period. An annual reconciliation return is also required." }, { "requirement": "Online Invoice (Online Számla)", "detail": "Every invoice issued with a VAT amount above HUF 1,500,000 — and since 4 January 2021, all B2B invoices regardless of value — must be reported to NAV through the Online Invoice (XML) interface at the moment of issuance, before delivery to the customer." }, { "requirement": "VIES / Intrastat / AÉK", "detail": "VIES recapitulative statement of intra-EU supplies, filed with the ÁFA return. The AÉK (áfa egyeztetési kontrol) reconciliation report is also required. Intrastat above annual thresholds." } ], "eInvoicingStatus": "Hungary operates the Online Invoice (Online Számla) system — mandatory real-time invoice reporting to NAV since 2018, extended in 2021 to cover essentially all B2B invoices regardless of value. This is a continuous transaction control (CTC) regime and predates every other EU CTC mandate. NAV also operates an e-invoice (elektronikus számla) requirement for specific sectors. Hungary is ahead of the EU ViDA timeline.", "keyDeadlines": "VAT return + payment: 20th of the month following the period (e.g. 20 April for the March period). Online Invoice: at the moment of invoice issuance, before customer delivery." }, { "country": "Slovakia", "flag": "🇸🇰", "slug": "slovakia-vat-compliance", "url": "https://hirenika.com/compliance/slovakia-vat-compliance", "standardVatRate": "23%", "reducedVatRates": [ "19%: Reduced rate — certain foodstuffs, restaurant and catering services, hotel accommodation, certain medical devices", "5%: Super-reduced — books (including e-books), medicines, certain foodstuffs (milk, bread, meat, vegetables), medical equipment", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "23%", "appliesTo": "Standard rate — most goods and services (raised from 20% in January 2023)" }, { "rate": "19%", "appliesTo": "Reduced rate — certain foodstuffs, restaurant and catering services, hotel accommodation, certain medical devices" }, { "rate": "5%", "appliesTo": "Super-reduced — books (including e-books), medicines, certain foodstuffs (milk, bread, meat, vegetables), medical equipment" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€49,790 rolling 12-month period" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Slovakia" } ], "filingRequirements": [ { "requirement": "VAT return + JPK_V7", "detail": "Monthly (or quarterly for small schemes) filing via the Finančná správa portal, submitted as JPK_V7M (monthly) or JPK_V7K (quarterly) — a structured audit file that includes the return and detailed purchase/sales data. Payment due by the 25th of the month following the period." }, { "requirement": "VIES / Intrastat", "detail": "VIES recapitulative statement of intra-EU supplies is integrated into the JPK_V7 submission. Intrastat required above annual intra-EU trade thresholds." }, { "requirement": "Record retention", "detail": "All invoices and supporting records retained for 10 years from the end of the tax year, per the DPH Act and tax procedure code." } ], "eInvoicingStatus": "The IS EFA (Informačný systém elektronického fakturácie) project is under development, with a planned B2G e-invoicing mandate followed by phased B2B rollout. As of 2025, structured e-invoicing is not yet mandatory for the private sector — but the JPK_V7 audit-file reporting already transmits detailed transaction data to the Finančná správa, functioning as a near-real-time reporting layer. Full CTC is expected to follow the EU ViDA timeline.", "keyDeadlines": "VAT return (JPK_V7) + payment: 25th of the month following the period (e.g. 25 April for the March period). VIES: within the JPK_V7 submission." }, { "country": "Croatia", "flag": "🇭🇷", "slug": "croatia-vat-compliance", "url": "https://hirenika.com/compliance/croatia-vat-compliance", "standardVatRate": "25%", "reducedVatRates": [ "13%: Reduced rate — newspapers, hotel accommodation, restaurant and catering services, certain energy (gas, electricity)", "5%: Super-reduced — books (including e-books), certain foodstuffs (bread, milk, edible oils, baby food), medicines, medical equipment", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "25%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "13%", "appliesTo": "Reduced rate — newspapers, hotel accommodation, restaurant and catering services, certain energy (gas, electricity)" }, { "rate": "5%", "appliesTo": "Super-reduced — books (including e-books), certain foodstuffs (bread, milk, edible oils, baby food), medicines, medical equipment" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€40,000 rolling 12-month period (re-stated from HRK 300,000 on 1 January 2023)" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Croatia" } ], "filingRequirements": [ { "requirement": "VAT return (PDV obrazac)", "detail": "Monthly (or quarterly for businesses under the €40,000 turnover that have opted for quarterly). Filed via the Porezna uprava ePorezna portal, payment due by the 20th of the month following the period. An annual VAT return is also required." }, { "requirement": "eRačun (B2G e-invoicing)", "detail": "Invoices to public-sector buyers must be submitted through the eRačun platform in structured XML (UBL 2.1) format via Peppol access points, mandatory since 2019. Paper and PDF-only invoices are not accepted for B2G." }, { "requirement": "VIES / Intrastat", "detail": "VIES recapitulative statement of intra-EU supplies, filed with the PDV return. Intrastat required above annual intra-EU trade thresholds." } ], "eInvoicingStatus": "The eRačun platform has been mandatory for B2G e-invoicing since 2019 — based on Peppol / UBL 2.1 and integrated with the EU CEF e-invoicing building block. A B2B e-invoicing mandate is planned, aligned with the EU ViDA digital reporting framework, and is expected to phase in from 2026–2027.", "keyDeadlines": "VAT return + payment: 20th of the month following the period (e.g. 20 April for the March period). eRačun B2G submission: within the agreed contract deadline, typically before payment. VIES: with the PDV return." }, { "country": "Slovenia", "flag": "🇸🇮", "slug": "slovenia-vat-compliance", "url": "https://hirenika.com/compliance/slovenia-vat-compliance", "standardVatRate": "22%", "reducedVatRates": [ "9.5%: Reduced rate — books (including e-books), newspapers, certain foodstuffs, restaurant and catering services, hotel accommodation", "5%: Super-reduced — certain foodstuffs (milk, bread, edible oils, fruit, vegetables), medicines, medical equipment, daily press", "0%: Intra-community supplies, exports, international transport" ], "vatRates": [ { "rate": "22%", "appliesTo": "Standard rate — most goods and services" }, { "rate": "9.5%", "appliesTo": "Reduced rate — books (including e-books), newspapers, certain foodstuffs, restaurant and catering services, hotel accommodation" }, { "rate": "5%", "appliesTo": "Super-reduced — certain foodstuffs (milk, bread, edible oils, fruit, vegetables), medicines, medical equipment, daily press" }, { "rate": "0%", "appliesTo": "Intra-community supplies, exports, international transport" } ], "registrationThresholds": [ { "scheme": "Domestic turnover", "threshold": "€60,000 rolling 12-month period" }, { "scheme": "Distance sales / cross-border services (EU)", "threshold": "€10,000 combined annual threshold across all EU Member States" }, { "scheme": "Non-established businesses", "threshold": "Register before making any taxable supply in Slovenia" } ], "filingRequirements": [ { "requirement": "VAT return (DDV-O)", "detail": "Monthly (or quarterly for small schemes) filing via the FURS eDavki portal. Payment due by the 30th (monthly) or the last day of the month following the quarter (quarterly). An annual recapitulation is also required." }, { "requirement": "eSlog e-invoicing (B2G)", "detail": "Invoices to public-sector buyers must be submitted in the eSlog 2.0 XML format, a nationally developed UBL-derived schema, via Peppol access points or directly to the FURS portal. Mandatory since the transposition of Directive 2014/55/EU." }, { "requirement": "VIES / Intrastat", "detail": "VIES recapitulative statement of intra-EU supplies, filed with the DDV-O return. Intrastat required above annual intra-EU trade thresholds." } ], "eInvoicingStatus": "Mandatory B2G e-invoicing via the eSlog 2.0 XML format has been in force since Slovenia transposed Directive 2014/55/EU. Slovenia is a Peppol participant. A B2B e-invoicing mandate is under preparation, aligned with the EU ViDA digital reporting framework, with phased rollout expected from 2026–2027.", "keyDeadlines": "VAT return (DDV-O) + payment: 30th of the month following the period for monthly filers (e.g. 30 April for the March period); last day of the month following the quarter for quarterly filers. eSlog B2G: before or at payment." } ] }