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European VAT transaction control statements tracker

Periodic listings of VAT sales and purchases to support VAT returns in fight against fraud

Whilst the EU VAT Gap has started to reduce, tax authorities are anxious to speed-up the collections of missing VAT – both via errors and fraud. For over a decade, they have been imposing the requirement to supplement summary VAT returns with invoice transaction control statements. This are listings of sales (sometimes purchases) in electronic format which the tax authorities are able to analyse and compare to VAT returns and reporting by counter parties. VAT Calc’s tax engine, VAT Calculator, is built on all the local laws, so can provide real-time VAT calculations for VAT Transaction Control Statements.

In the mid-term, they are being replaced by live or e-invoice VAT reporting which provides real-time transaction data to enable authorities to immediately sport errors or crime. SAF-T is a harmonised schema also increasingly popular covering a wider range of VAT transactions.

VAT transaction control statements

Country Details
Czech Domestic monthly transactions listing
Estonia Monthly sale and purchase listing
Greece e-books instead
Hungary Monthly sales and purchase listing
Italy Esterometro Cross-border (being replaced by SdI
Latvia Monthly sales and purchase listing
Lithuania I-SAF
Norway Proposed sales and purchase statements
Romania Form 394 monthly sale and purchase listing
Poland SAF-T
Portugal SAF-T
Romania Form 394 monthly statements
Turkey Monthly sales and purchase listing
Slovakia Sales and purchase invoice listings

EU proposals to harmonise digital reporting requirements – VAT in the Digital Age

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and  Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 EU Tax Action Plan  proposals for a fairer and more efficient EU tax regime.

EU VAT in the Digital Age reforms

EU VAT in the Digital Age
3 reforms to improve efficiency of VAT for all and reduce fraud
1. Single VAT registration in the EU; extension of OSS to B2C own stock movements 2025: Following the 1 July 2021 introduction of the One Stop-Shop (OSS), extended to cover movement of own stocks prior to cross-border B2C to reduce the foreign, non-resident VAT registrations & returns. Plus to movements of own stock with ending of 'call-off' stock burden
More details on Single VAT Registration in the EU
Marketplaces deemed supplier for EU sellers
EU IOSS mandated for marketplaces
EU tackles misuse of IOSS numbers
Quick fixes to existing e-commerce VAT rules
Call-off stock VAT simplification ends
Harmonisation of B2B Reverse Charge rules
2. Digital Reporting Requirements; e-invoicing 2028: Mandatory digital reporting of intra-community transactions; obligation to be able to issue and receive intra-community e-invoices; member states free to impose own e-invoicing or real-time reporting but most conform to EU e-invoice standard EN 16931
Read more about EU Digital Reporting Requirements (DRR)
E-invoices mandated intra-community supplies 2028
EC Sales lists replaced by Digital Reporting Requirements
2014 EU legal permissions for e-invoicing lifted
3. VAT treatment of the platform economy 2025: Travel & accommodation sharing platforms to become deemed supplier / liable to users' VAT. New definitions of the roles of providers, users and platforms to avoid double and no-taxation
Read more - Travel & accommodation platforms deemed suppliers for EU VAT

 

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