## Disclaimer

Tax and accounting rules change at least annually and vary by region, fiscal year, sector and entity type. **This reference reflects rules as of June 2026 and is for orientation only — it is NOT tax, legal or accounting advice.** Before you file a return, register for VAT, run payroll, claim an incentive, restructure, or choose where to incorporate, **verify every figure against the official tax authority cited in the relevant section (or the EU databases linked at the top) and consult a qualified, licensed adviser in the relevant jurisdiction.** Country-specific nuances, treaty provisions, anti-abuse rules and recent legislative changes may materially change the outcome. Where a value above could not be confidently confirmed for 2026 it is flagged "verify at …"; do not treat any number here as authoritative.

**Key legislative references:**
- Council Directive 2006/112/EC (VAT Directive)
- Council Directive (EU) 2020/285 (cross-border SME VAT exemption, from 2025)
- Council Directive (EU) 2025/516 (ViDA — VAT in the Digital Age)
- Council Directive 2011/96/EU (Parent-Subsidiary Directive)
- Council Directive 2003/49/EC (Interest & Royalties Directive)
- Council Directive 2016/1164 (ATAD I) + 2017/952 (ATAD II)
- Council Directive (EU) 2022/2523 (Pillar Two / Global Minimum Tax)
- Council Directive 2018/822 (DAC6) + 2021/514 (DAC7) + (EU) 2023/2226 (DAC8, crypto-asset reporting, from 2026)
- EU Regulation 1606/2002 (IFRS adoption for listed companies)
- Delegated Directive (EU) 2023/2775 (raised accounting size thresholds, from FY2024)

**Authoritative cross-country sources to re-verify against:** [PwC Worldwide Tax Summaries](https://taxsummaries.pwc.com/) · [Tax Foundation EU data](https://taxfoundation.org/data/all/eu/) · [EU VAT rates / TEDB](https://ec.europa.eu/taxation_customs/tedb/) · [VIES VAT number check](https://ec.europa.eu/taxation_customs/vies/) · [EU taxation & customs portal](https://taxation-customs.ec.europa.eu/) · [OECD BEPS / Pillar Two](https://www.oecd.org/tax/beps/).