Overview of member state legislation and materials

Below are links to the changes in national VAT legislation implementing the VAT package where already available. Further information will be added once it becomes available.

Country Link to draft legislation Country contact
Austria Country overview
VAT package legislation
Alexandra Hainz; Gerhard Gratzl
Belgium Country overview
VAT package legislation
Johan Van der Paal
Bulgaria Country overview
Final text of Bulgarian VAT Act
Georgi Simeonov 
Cyprus Country overview Christos Papamarkides 
Czech Republic Country overview
National VAT package legislation
Tomas Brandejs 
Denmark Country overview
VAT package legislation
Ministerial Order regarding the Danish implementation of rules regarding VAT refund
Peter Hoeffner, Henrik Nielsen
Estonia Country overview
Draft PoSS legislation
Elvira Tulvik 
Finland Country overview
National VAT package legislation (pdf)
Government website featuring VAT package legislation
Miika Jokinen 
France Country overview
VAT package legislation
William Stemmer 
Germany Country overview
National VAT package legislation
Eduard Forster, Klaus Trejo
Greece Country overview
National VAT package legislation (Greek Ministry of Finance site) (pdf)
National VAT package legislation (Greek Parliament site) (pdf)
Ioannis Tentes, Kyriaki Dafni
Hungary Country overview Zoltán Farkas 
Ireland Country overview
National VAT package legislation
VAT implementation regulations (pdf)
Vincent McCullagh
Italy Country overview Barbara Rossi 
Latvia Country overview
National VAT package legislation
Latvia tax authorities
Janis Cupans, Sabine Vuskane 
Lithuania Country overview
National VAT package legislation
The law implementing the VAT package
Saule Dagilyte
Luxembourg Country overview
National VAT package legislation
Final implementation legislation on government website (pdf)
Corresponding grand-ducal decree on government website (pdf)
Full text of Luxembourg VAT law modified by the law implementing the VAT package (pdf)
Antoine Farioli
Malta Country overview
Malta VAT Act (pdf)
Recapitulative Statements regulations (pdf)
National VAT package legislation – L.N. 132 of 2009 (pdf)
National VAT package legislation 2 – L.N. 133 of 2009 (pdf)
Sarah Aquilina
Netherlands Country overview
National VAT package legislation
VAT package implementation measures
Rob Swenne, Matthieu Berkx
Poland Country overview
National VAT package legislation (pdf)
Act amending the VAT act
VAT-returns’ regulation
EC Sales and Purchase lists’ regulation
VAT refunds’ regulations
Regulation executing selected VAT provisions
Deloitte Poland PoSS website (in Polish)
Tomasz Siek
Portugal Country overview
Final PoSS legislation (pdf)
Pedro Silva
Romania Country overview Pieter Wessel, Raluca Rusu, Alexandru Cristea
Slovakia Country overview Zuzana Slavikova 
Slovenia Country overview
VAT package legislation
Andreja Skofic 
Spain Country overview
National VAT package legislation (pdf)
Marcos Rio
Sweden Country overview
Draft PoSS legislation 
Joachim Agrell
United Kingdom Country overview
National VAT package legislation
Deloitte UK PoSS flyer: How we can help (pdf)
Richard Gilroy, Abi Briggs, Sanj Sharma

Learn more

  EU: The VAT package
  Overview of the new rules
  EU legislation

Page Last Updated