EU Tax Guides 2026: VAT, Cross-Border, Invoicing & Registration

Twelve full-length guides on EU business tax, each at its own address. Every one names its sources, carries a review date, and credits CA Neha Tabassum for the tax content. They were written from the legal text rather than summarised from elsewhere.

All 12 guides

Where to start

If you are not sure which one you need:

• You invoice a VAT-registered business in another EU country → EU Reverse Charge VAT.
• You sell to consumers or sell goods into the EU → OSS vs IOSS and distance selling thresholds.
• You are outside the EU selling digital services → digital services VAT.
• You need to check a customer's VAT number → VIES validation.
• You invoice late and want to claim interest → the Late Payment Directive.
• You are registering for VAT → Germany or France; for freelancers, start here.
• You want to know when e-invoicing becomes mandatory → the ViDA timeline.

About these guides

These are reference guides, not advice for your specific situation. Tax outcomes depend on facts this site cannot see — where you are established, what you supply, to whom, and when. Each guide says what it does and does not settle, and points you to the relevant national authority where the answer is jurisdiction-specific. Rates were last verified on 25 September 2026 and are re-checked each January and July, when member states typically change them. Corrections are recorded in the changelog.