Should you register for VAT in Luxembourg?

Just like in other European Union member states foreign businesses that import, buy, or sell goods in Luxembourg may be required to register for VAT in the country as non-residents.

Registration of a foreign company for Luxembourg VAT is mandatory in the following situations:

• importing goods into Luxembourg,
• purchasing and selling goods within the country,
• accumulating consignment stock in a warehouse for sale,
• organizing events and live shows (for which entry is charged at the door),
• selling goods to Luxembourg consumers via the Internet (subject to the VAT registration threshold).

How to register for VAT in Luxembourg?

To register for VAT purposes, the company must submit a preliminary declaration to the Administration of Registration, Domains, and VAT Office (AED).

VAT registration is required:

• within 15 days of starting operations for non-exempt taxpayers,
• or taxpayers exempt from registration and for legal entities not subject to tax, before performing the following actions:
  • providing services in the territory of another member state, for which tax is payable solely by the recipient of the service,
  • intra-Community acquisitions of goods subject to Luxembourg VAT,
  • receiving services from service providers located outside Luxembourg, for which the customer is liable to pay VAT.

After registering for VAT purposes, the taxpayer (or legal entity not subject to tax) receives a VAT identification number consisting of the unique group of 8 digits preceded by the letters ‘LU’.

The deadline for submitting Luxembourg VAT returns

In Luxembourg, depending on the revenue size, VAT returns are filed on a monthly, quarterly, or yearly basis.

Frequency of VAT returns:

• Turnover up to 112,000 euros — yearly VAT returns,
• Turnover from 112,000.01 to 620,000 euros — quarterly and yearly VAT returns,
• Turnover above 620,000 euros — monthly and yearly VAT returns.

Taxpayers with turnover below 112,000 euros submit yearly VAT returns by March 1st for the previous year.

• quarterly VAT returns by the 15th day of the quarter for the previous quarter. For example, VAT returns for the 1st quarter should be filed by April 15th,
• yearly VAT returns by May 1st for the previous year.

Taxpayers with turnover above 620,000 euros submit:

• monthly VAT returns by the 15th day of the month for the previous month. For example, VAT returns for February should be filed by March 15th.
• yearly VAT returns by May 1st for the previous year.

Compliance with Luxembourg VAT

Foreign companies registered as non-resident VAT entities in Luxembourg are required to strictly adhere to locally established regulations regarding bookkeeping, registering, and processing invoices. This applies to:

• preparing invoices with data that comply with Luxembourg regulations,
• electronically signed invoices, containing authentication confirmation and recipient consent,
• keeping accounts and registers, which should be retained for at least 7 years,
• properly invoicing customers for goods or services (following Luxembourg VAT regulations regarding the time of supply),
• processing credit notes and any other type of corrections,
• using approved foreign currency exchange rates.

VAT rates in Luxembourg

Five different VAT rates also apply in Italy, Ireland, and France. Read our articles to learn more.

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Who should register for VAT in Slovenia?

Foreign companies delivering goods subject to VAT to Slovenia might need to register for VAT there. Reasons for this include:

• importing goods into the EU through Slovenia for the first time,
• trading Slovenian goods, including buying and selling to local or other foreign companies, where goods do not leave the country,
• warehousing goods for local resale to customers in Slovenia (consignment warehouse),
• selling goods online to Slovenian consumers, taking into account the distance selling registration threshold.

VAT registration thresholds in Slovenia

For foreign companies trading in Slovenia that are registered as VAT/GST/Tax payers in their country, the VAT registration threshold is zero.

For companies registered for VAT in the EU, selling goods online to consumers in Slovenia, the VAT registration threshold (distance selling) is 10,000 euros.

Non-resident companies must obtain a tax identification number before registering for VAT. This can be done by submitting form DR-04 to the Slovenian tax office.

After obtaining the tax number for non-residents, foreign companies can register for VAT purposes by submitting form DDV-P3 along with the following additional documents:

• a VAT certificate confirming that the company is registered for VAT purposes elsewhere in the EU – if applicable,
• a document confirming the type of business activity the company will undertake in Slovenia.

Non-resident businesses should submit the registration form to the relevant regional tax office at least 15 days before commencing taxable activities.

VAT declarations in Slovenia

The default tax reporting period in Slovenia is one calendar month. Companies with annual turnovers below 210,000 euros may choose to submit quarterly declarations. However, businesses engaging in any intra-community transactions are required to file monthly declarations, regardless of their turnover.

Newly registered companies as well as non-resident companies are also required to submit monthly declarations, regardless of their turnover.

The deadline for filing VAT declarations is the last business day of the month following the end of the reporting period.

The tax must be paid by the 10th day of the month following the previous month or quarter.

What should a Slovenian invoice contain?

In the case of intra-community transactions, Slovenian VAT invoices must be issued by the 15th day of the month following the taxable supply.

In the case of other transactions, there is no time limit for issuing the invoice. However, the VAT must be paid and included in the tax return for the tax period in which the transaction occurred.

Invoices must be kept for ten years. Slovenia, like all EU member states, currently permits the use of electronic invoices provided that certain conditions are met.

The basic elements of a Slovenian invoice are:

• date of issue,
• unique, sequential number,
• supplier’s VAT number,
• full name and address of the supplier and the recipient,
• full description of the goods or services provided,
• details regarding the quantity of goods, where applicable,
• delivery date, if different from the date of issue,
• net value,
• VAT rate,
• gross value on the invoice.

Rates of VAT in Slovenia

Similar VAT rates apply in Portugal and Greece – read more about them.

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VAT in Croatia considers European laws as its own legislation. The Ministry of Finance authorizes the Croatian Tax Administration (CTA) to manage VAT.

National VAT regulations apply to foreign companies referred to as ‘non-residents.’ Supplying goods or services in Croatia (both to local businesses and consumers) may require mandatory registration for Croatian VAT purposes. To operate in this country, owners of foreign companies are required to:

• comply with Croatian VAT regulations,
• invoice,
• pay the due Croatian VAT.

Should you register for VAT in Croatia?

In certain trading scenarios, registering a foreign company with the local tax office is necessary. This aligns with the general principles of EU VAT and includes, among other things:

• importing goods to Croatia (when customers are not Croatian companies with locally registered VAT),
• buying and selling goods within the country (when the customer is not a Croatian company with locally registered VAT – in this case, reverse charge applies),
• storing goods in consignment warehouses for over three months,
• hosting paid live events, exhibitions, and training sessions,
• selling online to Croatian and other EU consumers after reaching 10,000 euros in turnover.

Is a Croatian fiscal representative or agent required?

According to the EU VAT directives, a local fiscal representative or agent is not required by a company located in another EU member state. A resident of the EU can register directly with the Croatian tax office. However, a fiscal representative, who is jointly responsible for Croatian VAT, is necessary for companies from outside the EU.

What information is required to obtain a Croatian VAT number and registration?

The Croatian Tax Office needs these forms:

• OIB for a personal identification number
• P-PDV for VAT registration.

The forms must be submitted along with, among others, the following documents:

• VAT certificate to prove the business is registered for VAT elsewhere in the EU (not more than 3 months old, translated into Croatian and in original form), if appropriate,
• articles of association,
• an extract from the company’s national trade register (not more than 6 months old, in original form and translated into Croatian,
• a letter on headed notepaper from the company explaining the reasons for registration.

Where are Croatian VAT registrations submitted?

Foreign companies seeking a Croatian VAT number must send their application by mail to the designated regional office at least 8 days before starting trading

What is the format of the Croatian VAT number?

The Croatian VAT number, unique to Croatia, is assigned to companies within 8 days of submitting the registration application. Each EU member state has its own format for VAT numbers. The Croatian number starts with the prefix HR followed by 11 digits.

Country code: HR

Format: 12345678901

Number of characters: 11

Rates of VAT in Croatia

Similar VAT rates apply in Portugal and Greece – read more about them.

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It may be mandatory for entrepreneurs who supply goods or services in the country while being tax “non-residents” to register their business to pay Maltese VAT.

Should you register for VAT in Malta?

There are certain commercial situations in which a foreign entrepreneur must usually register with the Maltese tax authorities. These are in line with the general EU VAT rules and include:

• importing goods from outside the EU into Malta,
• selling (shipping) or buying (importing) goods between Malta and other EU countries (intra-Community supply),
• transactions of purchase and sale of goods in Malta also known as domestic reverse charge,
• selling goods online to Maltese consumers (while meeting the Maltese VAT distance selling VAT registration threshold),
• storing consignment inventory in rented warehouses,
• paying for exhibitions/concerts/conferences/trainings with paid admission,
• situations where companies are not Maltese tax residents but provide services in Malta under the reverse charge principle,
• supplying goods independently.

Registering as a VAT taxpayer does not apply to many companies. If a business wants to provide services to local Maltese companies, it can use the reverse charge process. This results from changes introduced in the VAT Package of 2010.

Providers of electronic, broadcasting, or telecommunication services offered to consumers in Malta must register for VAT in a selected EU country. The MOSS scheme facilitates this process, allowing for the submission of a declaration that applies across all 27 member states.

What are Maltese VAT registration thresholds?

There is no VAT registration threshold for non-resident companies providing taxable services in Malta. Therefore, the first invoice should be subject to Maltese VAT.

Firms registered for VAT in the European Union and selling goods to Maltese consumers online are subject to a distance selling threshold of 35,000 euros per year.

What is the format of the Maltese VAT number?

The VAT registration process typically takes three to four weeks. Upon registration, the company receives a unique Maltese VAT number. Each EU member state has a predetermined, specified format for the VAT number. The format of the number issued in Malta depends on the registration category.

Maltese VAT number

Country code: MT

Format: 12345678

Number of characters: 8

What is the tax point for Maltese VAT?

Malta’s tax point (time of supply) rules determine when the VAT is due.

VAT on supplies taking place in Malta will be required by the earlier of the following dates:

• the tax point,
• the day of payment for the supply.

When an invoice is issued within 30 days from one of the specified dates above, the tax becomes automatically due on the day of issuing the invoice.

VAT on intra-Community supplies is due on the 15th day of the month following the tax point, or on the date of issuing the invoice for that supply.

Where an intra-Community acquisition of goods has taken place, the chargeable event for intra-Community acquisition of goods is deemed to occur on the date which would be the date of the chargeable event had those goods been supplied in the member state where the acquisition is made.

Rates of VAT in Malta

While Malta adheres to the European Union rules regarding VAT compliance, it still retains the freedom to set its standard (upper) VAT rate. However, this rate cannot be lower than 15%. When supplying goods or services within Malta, suppliers are obligated to apply the appropriate VAT rates. Another duty is to collect the tax for subsequent payment to the Maltese tax authorities by completing a VAT form.

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VAT in Austria – general rules

The Austrian VAT system is in line with the European Union system defined in EU directives on VAT. It covers obligations regarding:

• registration of foreign companies for VAT purposes,
• VAT declaration obligations,
• compliance rules.

Is registration for Austrian VAT mandatory?

The owner of a foreign company providing taxable supplies of goods or services in Austria should contact the Austrian Tax Office (Finanzamt) to register as a VAT taxpayer.

However, there are cases where VAT registration in Austria is mandatory. These include the following situations:

• importing goods into Austria from outside the European Union,
• intra-Community sale or purchase of goods from another EU country,
• purchase/sale of goods in Austria,
• consignment warehousing of goods within the country (contracts for stockpiling on demand are exempt from tax),
• organization of conferences or live exhibitions,
• non-VAT registered companies providing services in Austria under reverse charge rules,
• e-commerce sales, exceeding the threshold of 42,000 euros (this limit should be combined for B2C sales throughout the EU).

What information is required to obtain an Austrian VAT number and registration?

The Austrian tax authorities will request the completion of the following forms, along with the submission of the following documentation:

• VAT registration forms,
• a copy of the articles of association,
• an extract from the trade register.

The VAT number is issued by the authorities upon submission of the questionnaire for joint-stock companies/limited liability companies (Verf 15), for partnerships (Verf 16), and the questionnaire for individuals (Verf 24).

Non-resident companies located within the EU have the option of direct registration. However, it’s important to note that companies from outside the EU must designate a specific tax representative for VAT registration on their behalf.

Where are Austrian VAT registrations submitted?

If a foreign company does not have a permanent establishment located in Austria, it should submit the registration form to the Graz-Stadt tax office.

A company having a permanent establishment in Austria should register with the local tax authority.

What is the deadline for filing VAT returns in Austria?

VAT returns must be submitted by the 15th day of the second month following the reporting period (month or quarter). For example, the declaration for March should be submitted by May 15th.

The VAT tax return is prepared annually/quarterly/monthly depending on the amount of VAT for the previous year.

Additionally, in Austria, there is an obligation to submit an annual VAT declaration (known as a summary declaration) by April 30th for the previous year if the form is submitted in paper form, or by June 30th if submitted electronically.

Rates VAT in Austria

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The regular publication of updates and leaflets regarding Finnish VAT is the responsibility of the National Tax Administration. However, for a company that is not a tax resident in Finland, VAT settlements are subject to the local tax office in Uusimaa.

Should you register for VAT in Finland?

The Finnish requirements regarding VAT registration are identical to the rules applicable in other EU member states. Finland, based on a few exceptions specified in the VAT Directive, has the right to waive this requirement. This applies to situations such as:

• importing goods into Finland for the first time,
• intra-Community sale or purchase of goods from other European countries,
• purchase and sale transactions of goods in Finland,
• accumulating consignment stocks in warehouses,
• engaging in call-off stock agreements, which involve storing inventory for one customer – in that case, they are exempt from tax provided that the conditions are individually negotiated with the local tax authorities responsible for tax collection.
• organizing and conducting events, conferences, exhibitions, and other cultural events where admission is charged at the entrance,
• online sales targeted at customers who are not registered as VAT payers – if the turnover from such sales, together with other sales to EU consumers, exceeds 42,000 PLN

Companies that are not tax residents in Finland are not strictly required to register in order to provide services in Finland. Customers usually settle in accordance with the self-assessment principle.

Compliance with VAT in Finland rules

Once a company registers as a VAT payer, its responsibilities will include adhering to local regulations regarding accounting, invoicing, and performing necessary procedures. This applies to:

• issuing invoices with sensitive data, specified in the Finnish VAT Act,
• proper invoicing of customers (for goods or services) in accordance with Finnish VAT regulations regarding the time of delivery,
• using electronic invoices, which should comply with the latest EU directives on invoicing,
• keeping VAT ledgers and other records to confirm VAT, Intrastat, and ESL declarations,
• processing credit notes and other corrections,
• applying foreign currency exchange rates.

Finnish VAT returns

In Finland, VAT returns can be filed monthly, quarterly, or annually. The deadline for submitting monthly VAT returns is the 12th day of the second month following the tax period. For example, the declaration for March must be submitted by May 12th.

Quarterly declarations must be submitted by the 12th day of the second month following the quarter being reported. For example, the declaration for the first quarter must be submitted by May 12th.

Additionally, enterprises whose annual turnover did not exceed 30,000 euros may file a VAT return once a year. The deadline for submitting the annual VAT return is the last day of February for the previous tax year. So, the annual VAT return for the year 2023 must be filed by February 29, 2024.

Rates of VAT in Finland

The Finnish government has the authority to set standard, higher VAT rates. Similarly, this applies to reduced rates. The EU requires that the minimum tax rate be above 15%. It also specifies a set of general rules regarding which goods qualify for reduced or zero rates. Every company not tax-resident in Finland and registered as a VAT payer is required to adhere to local rates and will be held accountable for any discrepancies in the charged VAT.

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Should you register for VAT in Greece?

The obligation to register for VAT in Greece exists in, among others, the following situations:

• importing goods into Europe through Greece for the first time,
• dispatch (sale) or acquisition (purchase) of goods from other European Union countries (intra-Community sales),
• buying and selling goods in Greece,
• organization of various types of events, conferences, and exhibitions with paid entry,
• online sales to Greek and other EU countries consumers after exceeding the sales threshold of PLN 42,000.

What information is required to obtain a Greek VAT number and registration?

Companies registered in the EU must fill out specific forms and email them to the local Greek tax office. They may need to provide extra documents. Entrepreneurs from outside the EU are required to appoint a tax representative to register for VAT in Greece.

What is the format of the Greek VAT number?

Once the registration is approved (which takes only one working week), the company will receive a unique Greek VAT number. All EU member states have a set format for their VAT numbers. The Greek number consists of the prefix EL followed by a 9-digit number.

How often are Greek VAT returns required?

VAT returns in Greece are filed monthly or quarterly (depending on the size of the company and the type of accounting records maintained). However, foreign companies registered as VAT taxpayers in Greece should submit quarterly returns.

What are the final deadlines for filing Greek VAT returns?

Monthly declarations are to be submitted by the 26th day of the following month, and quarterly ones by the 30th day of the month following the quarter being reported.Business entities registered as VAT payers in Greece can apply for a tax refund at any time after submitting their VAT return.

Where are VAT in Greece returns filed?

Greece imposes the obligation to submit VAT returns on most taxpayers. These declarations are filed electronically through the portal of the Greek tax authorities ().

Gdzie składane są greckie deklaracje VAT?

Grecja nakłada obowiązek wypełnienia deklaracji VAT na większość podatników. Owe deklaracje są składane elektronicznie poprzez portal greckich władz podatkowych (www.gsis.gr).

Greek VAT penalties

Submitting incorrect or late VAT in Greece declarations incurs penalties. Late registration for VAT (within 30 days of a taxable supply) carries similar penalties. If entrepreneurs inform tax authorities of registration delays, the penalty is 1.5% of the VAT due per month of delay, up to 100%. When tax authorities discover the delay, the penalty is 3.5% of the VAT due per month, up to 200% of the outstanding tax. Late payment penalties range from €100 to €2500. Failure to submit a declaration may result in a penalty equal to the VAT amount due.

VAT in Greece is subject to a five-year limitation period. However, in the case of intentional violations or inaccuracies, a settlement can be made up to 20 years after the end of the relevant accounting period.

Rates of VAT in Greece

Very similar VAT rates apply in Portugal. are also similar to those in Greece.

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In Hungary, the main act regulating VAT is the “Act CXXVII of 2007 on Value Added Tax.” This law outlines the rules and regulations regarding VAT, including registration requirements, tax rates, invoicing, and compliance procedures. Additionally, Hungary’s VAT legislation is influenced by relevant European Union directives and regulations.

The management of the VAT system is the responsibility of the Hungarian Ministry of Finance and the National Tax and Customs Administration. Based on the VAT Act, the Tax Authority Bulletin is issued, containing information on all matters related to Hungarian VAT.

Foreign companies that are not Hungarian residents, selling goods or services in Hungary, may be required to register as VAT payers.

Should you register for Hungarian VAT?

Hungary requires non-residents to register if they perform activities such as:

• importing goods to Hungary to other European countries,
• selling or buying goods from another European country (within intra-Community sales),
• domestic supplies (understood as the purchase and sale of goods in Hungary),
• consignment warehousing of goods in Hungary under agreements for their sale to local customers,
• online sales to Hungarian consumers after exceeding turnover of 42,000 PLN (the limit applies cumulatively for all sales to EU countries).

What information is required to obtain a Hungarian VAT number and registration?

Hungarian tax authorities require filling out the appropriate registration forms and submitting them along with the relevant documentation, such as:

Firmy zarejestrowane w UE, które sprzedają towary węgierskim konsumentom za pośrednictwem Internetu zobowiązane są do przestrzegania progu rejestracji wynoszącego 8 800 000 forintów rocznie.

• a copy of the VAT certificate (translated into Hungarian) to prove that the company is registered for VAT in another location within the European Union (if applicable),
• the company’s articles of association,
• an extract from the national trade register of the company (also in Hungarian),
• the signature of the company’s representative,
• a power of attorney (if the company is using the services of a fiscal representative).

What is the format of the Hungarian VAT number?

Registration for Hungarian VAT must be completed within 30 days. If the correct documentation is provided, it may take as little as one working day.

After registration, the company receives its unique Hungarian VAT number. All EU member states have a predefined format for VAT numbers. In Hungary, this consists of the prefix HU followed by an 8-digit identification number.

How often are Hungarian VAT returns required?

The quarterly period is the default time for filing Hungarian tax returns. All new companies are required to submit monthly returns until the last day of the calendar year following the date of establishment of the company. From that moment on, the frequency of filing tax returns depends on the amount of VAT paid by the company.

Businesses are subject to a monthly settlement period if the tax due (we are talking about the net amount) exceeded one million forints in the second year preceding the current tax year.

Small businesses that do not have an EU VAT number and pay less than 250,000 forints of VAT per year can file annual VAT returns. Most Hungarian VAT returns are filed electronically. However, a foreign business can file a paper return (if it does not have an EU VAT number).

What are the final deadlines for filing Hungarian VAT returns?

Each Hungarian VAT declaration, whether monthly or quarterly, must be submitted by the 20th day of the month following the end of the respective period.

The Hungarian annual declarations should be submitted by February 25 following the end of the respective year.

Compliance with Hungarian VAT

Obtaining a Hungarian VAT number means following local accounting rules and tax rates. This includes:

• specifying on all invoices information about suppliers and customers, as well as transaction costs,
• issuing invoices for goods or services in accordance with Hungarian regulations regarding their delivery time,
• processes, and control issues related to the use of electronic invoices,
• keeping a ledger that must be retained for at least eight years,
• handling credit notes, VAT declaration corrections,
• translation rates for foreign currency invoices.

Invoicing in Hungary

Basic information that must be included on invoices:

• date of issue,
• unique, consecutive number,
• supplier’s VAT number,
• full names and addresses of supplier and buyer,
• full description of goods or services provided,
• details regarding quantity of goods,
• delivery date, if different from invoice date,
• taxable value of supply (net),
• information about applied VAT rate and VAT amount (in forints, if the invoice is issued in any other foreign currency),
• confirmation of zero VAT rate – export, reverse charge, or intra-Community supply,
• total gross value of the invoice.

Rates of VAT in Hungary

Similar VAT rates apply in Greece. Read more about .

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When do you need to register for Swedish VAT?

Foreign companies are required to register for Swedish VAT in the following situations:

• import/export of goods to Sweden,
• intra-Community sale or purchase of goods from another EU country,
• trading goods within Sweden,
• using consignment warehouses to sell stored goods to local customers,
• sale of goods via the Internet to consumers in Sweden – after exceeding the sales threshold of 10,000 euros.

How to register for VAT in Sweden?

To obtain a Swedish VAT number, you must submit an application along with the following documents:

• registration application,
• copy of the passport – required for VAT registration of sole proprietorships,
• copy of the entry in the national business registry,
• power of attorney (if using a fiscal agent).

Companies without a registered office in Sweden must fill out form SKV4632, which can be downloaded from the website of the Swedish tax agency at .

The application must be submitted at the international tax offices of the Swedish Tax Agency in Malmö or Stockholm before commencing operations in Sweden.

VAT returns in Sweden

In Sweden, there are three different reporting periods – the general rule is to file returns every quarter.

Depending on the size of the company and the amount of annual turnover, you can opt for monthly, quarterly, or annual returns:

• monthly – if the annual turnover exceeds 40,000,000 Swedish kronor,
• quarterly – if the annual turnover does not exceed 40,000,000 Swedish kronor,
• annual – if the annual turnover is above 1,000,000 Swedish kronor.

Monthly VAT returns in Sweden must be filed (along with tax payment) by the 26th day of the month following the end of the accounting period, and the declaration for December – by December 27th.

Quarterly VAT returns, with some exceptions, must be filed (along with tax payment) by the 12th day of the second month following the end of the accounting period. For example, returns for the 1st quarter (January, February, March) must be submitted by May 12th.

Annual VAT returns must be filed (along with tax payment) by the 26th day of the second month following the end of the accounting period. For example, the annual VAT return for the accounting period January-December 2020 must be submitted by February 26, 2021.

VAT declarations are typically submitted electronically. This can be done through the Swedish Tax Agency. Payments can also be processed simultaneously.

If a company can’t submit the declaration electronically, it can be done in person using form SKV 4700.

What information should be included in a Swedish invoice?

The invoice must include the following information:

• date of issue,
• unique serial number,
• names and addresses of the seller and the buyer,
• quantity and type of goods or scope and type of services,
• date of sale,
• payment date – if it can be determined and if it differs from the invoice date,
• taxable base for each VAT rate or exemption,
• net price,
• price reductions or discounts that are not part of the unit price,
• VAT rate,
• VAT amount.

In some cases, a simplified invoice can be issued. This option is available if the value of the sale is less than 4,000 Swedish kronor including VAT. Additionally, a simplified invoice can be used when commercial practices in a specific sector, administrative procedures, or technical constraints make issuing a full invoice challenging.

A simplified invoice should include:

• date of issue (invoice date),
• seller’s identification details,
• description of the type of goods delivered or services provided,
• VAT rate,
• VAT amount.

Swedish invoices must be kept for seven years. A simplified invoice can’t be used in the case of cross-border trade with other EU countries.

Swedish electronic invoices

Electronic invoices can be issued if the buyer agrees to it. There are no other special requirements to use this form of invoicing.

Fakturę elektroniczną obowiązują te same wymogi, co fakturę papierową.

The same requirements apply to electronic invoices as to paper invoices. When sending multiple electronic invoices to the same customer simultaneously, information relevant to all invoices can be provided just once. Additionally, it’s possible to supplement an incomplete paper invoice with electronic information to make it complete, as long as the relationship between them is clearly stated.

Rates of VAT in Sweden

Szwedzkie stawki VAT kształtują się następująco:

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The Belgian value-added tax was introduced in 1970. The main rules governing Belgian VAT are found in the Code of Value Added Tax (VAT Code). The Ministry of Finance that issues circulars and rulings containing detailed guidelines.

Belgium, along with 27 other EU member states, stipulates that foreign businesses (referred to as non-residents) must include their companies (excluding local branches or subsidiaries) in Belgian VAT reporting.

Should you register for Belgian VAT?

This taxation method applies to supply of goods in situations such as:

• import to Belgium,
• purchase and sale of goods within Belgium, when the customer is not registered as a local VAT payer (if registered, reverse charge applies and registration is not mandatory),
• storage of goods within the country before reselling them (here, there is also an exception in the form of reverse charge),
• organizing exhibitions, cultural events, or live training sessions in Belgium,
• sale of goods and services by foreign companies to Belgian consumers – if turnover from sales to private individuals from all EU countries exceeds 42,000 euros.

IMPORTANT! Entrepreneurs providing services and selling goods online to consumers from the EU, whose turnover from such sales exceeds 42,000 euros (for all countries), instead of registering for Belgian VAT, may register for VAT OSS.

How to register for VAT in Belgium?

Foreign companies based in Belgium that require a Belgian VAT number must submit an application to the local VAT office. Foreign companies that are not residents should apply to:

Central VAT Office for Foreign Taxpayers (BCAE)

Registration Services

Rue des Palais, 48 (6th floor)

B-1030 Brussels

Website:

Is a Belgian fiscal representative or agent required?

Since 2004, European Union countries can’t require foreign companies to appoint a tax representative for VAT purposes.

Enterprises from EU member states can register directly with Belgian tax authorities. However, for companies outside the EU, a fiscal representative is required, who is jointly liable for paying VAT.

What information is required to obtain a Belgian VAT number and registration?

To obtain a Belgian VAT number, you must submit an application on form 604a. The following additional information is required:

1. VAT certificate to prove the business is registered for VAT elsewhere in the EU or a certificate to prove taxable status,
2. Memorandum and Articles of Association,
3. An extract from the company’s national trade register,
4. Statement of commencement of trading,
5. Copy of order forms or contracts showing that the business will be doing business in Belgium.

Registration typically takes three to four weeks from the receipt of the above documents.

VAT returns

The frequency of VAT reporting in Belgium depends on the level of trade. The default reporting period is monthly, however, companies can apply for quarterly reporting if their turnover is below 2.5 million euros annually. There are exceptions to this rule. Enterprises are also required to submit an annual sales list presenting domestic B2B supplies, where the annual supply exceeds 250 EUR.

The deadline for submitting VAT returns in Belgium, whether quarterly or monthly, is the 20th day of the month following the end of the settlement period. At the same time, VAT must be settled, except for the December payment, which must be paid in advance by December 24th.

For quarterly taxpayers, VAT must be paid in advance on a monthly basis. Annual sales lists of Belgian B2B supplies are required by March 31st each year.

VAT in Belgium

RATE	TYPE	TYPE OF GOODS OR SERVICES
21%	standard	all goods and services not covered by the lower VAT rate,
12%	reduced	some foods, some agricultural products, some social housing, some construction work on new buildings, some energy products, such as hard coal, brown coal, and coke, some pesticides and fertilizers, some tires and inner tubes for agricultural use,
6%	reduced	some foods (including takeaway food), non-alcoholic beverages, water supplies, some pharmaceutical products, some medical devices for people with disabilities, domestic passenger transportation, some books (including e-books), newspapers and magazines (with some exceptions), admission to cultural events and amusement parks, some social housing, some repairs and renovations of private residential buildings, some agricultural products, accommodation in hotels, admission to sports events, using sports facilities, intra-Community and international road, rail, and inland waterway transportation, some mechanical vehicles (cars for people with disabilities), some social services, some funeral and cremation services, minor repairs (including bicycles, footwear and leather goods, clothing and household linen), firewood, cut flowers and cut plants for decorative purposes and food production, writers and composers, restaurants and catering (excluding all beverages),
0%	zero	some newspapers and magazines, some recycled materials and by-products, intra-Community and international transportation (excluding road, rail, and inland waterway transportation).

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When should you register for VAT in Romania?

Non-resident entrepreneurs operating in Romania may be required to register for VAT purposes if they are involved in, among others, the following activities:

• importing goods into the EU as imports through Romania,
• intra-Community sale or purchase of goods from another EU country,
• purchase and sale of goods in Romania,
• storing goods in Romania as consignment stocks for sale to local customers,
• selling goods online to consumers in Romania – if turnover to all foreign consumers exceeds 10,000 euros.

How to register for VAT in Romania?

Businesses must register for VAT within 10 days from the end of the month in which they became liable for registration. EU-based businesses can register directly with the Romanian tax office or use the services of a tax representative.

Businesses from outside the EU can only register through a fiscal representative. Businesses headquartered in the EU, when applying for registration, should provide the following documentation:

• a VAT certificate (notarized copy) if registered elsewhere in the EU,
• the company’s Articles of Association,
• an extract from the national commercial register, and
• documentation proving taxable translations in Romania.

VAT returns in Romania

Every company registered with the Romanian tax office as a non-resident VAT entity must report taxable transactions through periodic reports, known as declarations.

In Romania, the standard period for filing VAT returns is one month. Businesses with an annual turnover of less than €100,000 can file quarterly returns. However, if a business makes intra-Community acquisitions, monthly VAT returns are required.

VAT returns, either monthly or quarterly, must be submitted by the 25th of the month following the end of the accounting period. The tax must also be paid by this date.

Medium and large enterprises, i.e., those with an annual turnover exceeding 7 million RON, must submit Romanian VAT returns electronically.

What should a Romanian invoice include?

Romanian VAT invoices must be issued by the 15th day of the month following the delivery or service provision. Romania, like all EU member states, currently permits the use of electronic invoices under specific conditions.

The Romanian invoice should include, among others, the following elements:

• date of issue,
• sequential number,
• VAT number of the supplier and buyer,
• full name and address of the supplier and customer,
• details of the tax representative in Romania, including VAT identification number – if applicable,
• description of the goods or services provided,
• details regarding the quantity of goods,
• delivery date, if different from the date of issue,
• net value,
• VAT rate,
• VAT amount,
• gross value.

Invoices must be kept for a period of 10 years.

Rates of VAT in Romania

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Should you register for VAT in Portugal?

Portugal requires non-residents to register if they engage in any of the following activities:

• import of goods into Portugal from outside the European Union,
• purchase and sale of goods within Portugal,
• selling goods online to Portuguese consumers via the Internet, when turnover exceeds 10,000 euros,
• warehousing goods in a consignment warehouse for sale to local customers.

Invoicing rules

For Portuguese B2B e-invoices, as of 2021, taxpayers must apply for a unique series of invoice numbers from the government before issuing invoices. They must then use certified software to add a QR code to each invoice with this unique document code.

Portuguese taxpayers must notify the tax authorities in advance of the planned invoice numbers for sales. To do this, they must submit:

• the invoice number and series to be used,
• the classification of this type of document, based on SAF-T,
• the date of issuance of the first invoice in the series.

After the notification, you receive an 8-digit validation code for the series, which must be included on the invoice as a unique document code (ATCUD).

The traditional invoice should include the following elements:

• date of issue,
• supplier’s details and VAT identifier,
• government contractor’s details,
• contract and delivery schedule details,
• payment information,
• details of supplied goods or services,
• net value,
• VAT,
• gross value.

Enterprises, being Portuguese residents, whose annual sales exceed 50,000 euros, must use government-approved invoicing software. This software should be capable of generating a unique invoice code (UUID). These codes should be reported to the tax authorities before issuing the invoice and should be included on the invoice.

From July 2021, non-resident companies should issue invoices using approved software packages. This will allow stamping invoices with a new QR code containing detailed information about the invoices for electronic scanning.

Invoices must be kept for 10 years by both the issuer and the recipient.

The deadlines for filing VAT returns in Portugal

In Portugal, VAT returns are submitted:

• on a monthly basis – by the 10th day of the second month following the end of the taxable period, or
• on a quarterly basis – by the 15th day of the second month following the end of the taxable period.

EU VAT returns are submitted by the 20th of the following month for the month in which the EU transaction took place. Additionally, the annual VAT return is due by 15 July of the following year.

The tax must be paid to the Portuguese tax office within 7 days after the end of the VAT reporting period (monthly or quarterly).

Portuguese SAF-T

Zasadniczo istnieje pięć wymogów sprawozdawczych SAF-T:

• general ledger and entries
• liabilities, including basic supplier data and invoices,
• receivables, with basic customer data and invoices,
• inventory and basic data,
• fixed assets register with depreciation.

Taxpayers who are Portuguese residents are required to submit invoices monthly in SAF-T format.

The declarations must be submitted together with the regular VAT declaration by the 20th day of the following month.

Non-resident entrepreneurs registered for Portuguese VAT (e.g., due to exceeding the distance selling threshold) are exempt from SAF-T requirements.

Rates VAT in Portugal

PVAT in Portugal is due within 7 days after the end of the monthly or quarterly reporting period.

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