VAT on the supply of services to foreign customers
When is VAT charged on services to foreign customers — place of performance, reverse charge (B2B), 20% for individuals and VIES. For 2026.
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VAT on the sale of second-hand goods
VAT on the sale of second-hand goods — the "margin taxation" regime, who applies it, invoices (Art. 143) and tax credit. For 2026.
Taxation in dropshipping trade
Taxation of dropshipping - VAT e-commerce rules, IOSS and OSS regimes, sales through Amazon/eBay and the threshold of 150 euros. For 2026.
When can we deregister under VAT (2026)
When can you deregister under the VAT Act — with a turnover below 51,130 euros, voluntary registration, Art. 97a and Art. 99. Procedure and obligations for the last period. For 2026.
When is VAT registration mandatory (2026)
When is VAT registration mandatory: turnover of 51,130 euros (Art. 96), services from abroad (Art. 97a), GVA over 10,000 euros (Art. 99) and voluntary registration. For 2026.
Renting out property through Airbnb and Booking through a company: tax guide (2026)
Taxation when renting through Airbnb and Booking through a company - registration under Art. 97a and Art. 96, VAT, corporate and tourist tax. For 2026.
