This article covers EU VAT reporting requirements, including options, deadlines, and necessary information for compliance.

You must report all EU VAT collections. There is no minimum cutoff amount for cross border sales. You have two reporting options:

• Report VAT to a Mini One Stop Shop (MOSS)

• Register and report all member states where you supply digital services

When reporting VAT, you must differentiate between domestic, EU, non-EU sales, digital and physical goods, Business-to-Business (B2B) versus Business-to-Consumer (B2C), and VAT rate across the EU and any changes implemented by member states.

You must complete reporting within 20 days of the end of the quarter as define by the EU. Note that this period may not align with your accounting periods. The EU quarters are:

• January 1 to March 31

• April 1 to June 30

• July 1 to September 30

• October 1 to December 31

You must submit and store the following information for ten years from December 31 of the year of the transaction:

• Country code of the Member State of consumption

• Standard VAT rate in the Member State of consumption

• Reduced VAT rate in the Member State of consumption

• Taxable amount at the standard rate

• VAT amount at the standard rate

• Taxable amount at the reduced rate

• VAT amount at the reduced rate

• Total VAT amount payable

See Guide to the VAT Mini One Stop Shop.

See VAT Rates Applied in the Member States of the European Union