EU Tax & Accounting — 27 Member States
Orientation reference for corporate tax, VAT, payroll taxes, filing deadlines, cross-border rules, e-invoicing and compliance requirements across the European Union.
Not tax advice. Use this as a checklist/orientation layer only. Every rate, threshold and deadline below changes annually and varies by region, fiscal year, sector and entity type. Verify each figure against the official tax authority (linked per section) or a licensed local adviser before filing, registering for VAT, processing payroll, optimizing, or restructuring. Specific values are tagged with a last-verified date; where a 2026 number was not confidently confirmable, the entry points you at the official source instead of asserting a figure.
Verified baseline: figures reflect rules as of June 2026 unless a cell carries its own note. The fastest cross-country starting points: Tax Foundation EU tables (CIT/VAT/payroll, updated annually), PwC Worldwide Tax Summaries (per-country, authoritative detail), and the EU VAT rates database.
2026 e-invoicing snapshot (full table in §6): Germany B2B receive mandatory since Jan 2025, issue phased 2027-2028; Belgium B2B mandatory since Jan 2026; Poland KSeF live from Feb 2026 (large) / Apr 2026 (all VAT-registered), penalties from Jan 2027; France B2B receive Sep 2026, issue Sep 2026-2027 by size; Spain (Crea y Crece) royal decree adopted Mar 2026, phase-in ~2027-2028. VAT in the Digital Age (ViDA) rolls out platform-economy and digital-reporting rules from Jul 2028 (platforms, single registration) to Jul 2030 (intra-EU digital reporting), full alignment by 2035.
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Reference guide
Read only the references needed for the current request:
- 1. Corporate Tax Rates — All 27 EU Countries: references/1-corporate-tax-rates-all-27-eu-countries.md
- 2. VAT Regimes by Country: references/2-vat-regimes-by-country.md
- 3. Payroll Tax & Social Contributions by Country: references/3-payroll-tax-social-contributions-by-country.md
- 4. Key Filing Deadlines by Country: references/4-key-filing-deadlines-by-country.md
- 5. Cross-Border Specifics: references/5-cross-border-specifics.md
- 6. Invoicing Requirements: references/6-invoicing-requirements.md
- 7. Holding Company & Structure Optimization: references/7-holding-company-structure-optimization.md
- 8. Startup & SME Incentives by Country: references/8-startup-sme-incentives-by-country.md
- 9. Accounting Standards: references/9-accounting-standards.md
- 10. Quick Decision Matrix: references/10-quick-decision-matrix.md
- 11. Agent Action Toolkit (checklists, decision trees, data templates): references/11-agent-action-toolkit-checklists-decision-trees-data-templates.md
- Disclaimer: references/disclaimer.md