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EU VAT reforms tracker

The EU is undertaking an extended program of reforms to its Value Added Tax regime. This commenced with the 2016 Tax Action Plan, containing over ten reforms included the later separated 1 July 2021 e-commerce VAT package and the new VAT in the Digital Age reforms. The aims of the reforms are to make the system simpler for consumers, businesses as tax collectors and tax authorities. But also to cut the EU VAT Gap, an estimate of member states’ missing VAT revenues, which is estimated to rise above €136 billion in the next few years. If you want live updates on these changes, sign-up for our free regular global VAT/GST newsletter.

EU VAT reforms

Reform (click for details) Update
Contact VATCalc to learn how our single VAT determination, reporting and e-invoicing platform can help you manage and thrive with global compliance change
2028 Digital Reporting Requirements and e-invoicing harmonisation Published Dec 2022
Structured e-invoices supercede paper invoices Published Dec 2022
EC Sales lists replaced by Digital Reporting Requirements Published Dec 2022
2025 Single VAT Registration in the EU - extension of OSS Published Dec 2022
Marketplace deemed supplier extended to EU sellers Published Dec 2022
Proposal for VAT treatment of the platform economy Published Dec 2022
EU IOSS mandated for marketplaces Published Dec 2022
Call-off stock VAT simplification ends Published Dec 2022
Harmonisation of B2B Reverse Charge rules Published Dec 2022
VAT registration thresholds equivalence foreign businesses On track
Virtual events VAT rule changes Agreed
2024 Payment providers' seller transaction reporting and bookkeeping obligations On track
EU permissions on e-invoicing removed Published Dec 2022
2023 DAC 7 - marketplace reporting harmonisation On track
Financial Services VAT exemption reform proposals Consultation complete; proposal 2023
Tour operator margin scheme VAT reforms EC undertaking fresh review
2022 IOSS reforms to prevent double taxation Proposals early 2022
EU reduced VAT rate freedoms Enter into force 6 April 2022
VAT in the Digital Age proposals Published Dec 2022
EU DAC8 cryptocurrency tax reporting proposals Published Dec 2022
VAT Gap Initiative Q3 2022
EU Definitive VAT System On hold
2021 One-Stop-Shop (OSS) single EU VAT return In effect since 1 July 2021
Ending €22 import VAT exemption; new IOSS return In effect since 1 July 2021
Marketplace deemed supplier EU VAT reforms In effect since 1 July 2021
2020 EU four Quick Fixes for VAT In effect
Tax authorities anti-VAT fraud cooperation In effect
Tax Action Plan - 25 VAT and other tax reforms roadmap See 'VAT in the Digital Age' and others
2019 Simplification of e-services VAT compliance and thresholds In effect
Single and multi-use vouchers In effect
2018 Lower e-book and publications VAT rates In effect, although not all EU states have adopted the option
EU Generalised Domestic Reverse Charge VAT Mechanism In effect, although no country has adopted this voluntary option
2015 B2C electronic services VAT reforms - MOSS return In effect
Contact VATCalc to learn how our single VAT determination, reporting and e-invoicing platform can help you manage and thrive with global compliance change

If you need help following and automating for all of the EU and global VAT reforms, consider our groundbreaking single VAT determination and reporting platform. It’s unique because it is built on EU Directive and national tax laws, including the above changes.

VAT Calc helps all businesses because it's built on tax laws

National tax laws, EU VAT Directive or global OECD guidance built-in
All Rates; standard, reduced, zero and exempt
Tax Point - Determination of when the VAT becomes chargeable
Deductibility - Calculation of how much input VAT can be deducted on taxable purchases
VAT groups
B2B Goods Full cross-border determination on movement of goods, including imports, exports and intra-community acquisitions and dispatches
Goods imported into, intended for or supplied whilst in customs procedures or VAT warehousing arrangements
Reverse charges for non-established persons and for risky goods and services
EU Triangulation
Call-off and consignment
Supply of goods with installation
Movement of own goods
Brexit complexity for transactions between NI and the EU and NI and GB
B2C Goods Low value goods thresholds
VAT registration thresholds
EU OSS and IOSS returns
EU and others’ marketplace deemed supplier treatment
EU and non-EU distance selling rules 
Services General rules for B2B and B2C 
Supplies connected with immovable property
Supplies by intermediaries
Use and enjoyment
All other exceptions to general rules
Digital Services EU OSS for digital services
Local country simplified VAT returns
Financial Services Partial exemption rules

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