This briefing examines how EU legislation shapes Member States’ ability to set VAT rates, highlighting the legal uncertainty and administrative complexity arising from multiple preferential rates. It calls for regular reviews to assess the necessity and effectiveness of these rates amid high budget deficits and competing spending priorities.
Primary source
Read the full article at European ParliamentThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in European Union. The original source is European Parliament.
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Innovate Tax · about 19 hours ago
EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.
Innovate Tax · 3 days ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
VatIT · 3 days ago
EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.
1stopVAT · 6 days ago
EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
Customs Support Group · 7 days ago
EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.
Numeral · 9 days ago
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Global e-Invoicing Requirements Tracker