NEW January 2022 EU VAT Rules – Yes, More Rule Changes

It’s about that time of the year again and you’re probably sick of VAT changes and maybe even still getting use to the new rules set in 2021 by the way of Brexit and the July 2021 EU VAT reform. I’m sorry to tell you that things don’t stop there, in a constantly changing world VAT is always updating as the tax offices around Europe come into the modern age by updating their systems and processes this brings new challenges for businesses globally when selling to the EU.

We list the upcoming changes happening in January 2022 for each country so you can be prepared.


Electronic processes become mandatory for set procedures, VAT Registration (form 604A), VAT De-registration (form 604C) and modifications (form 604B must be made via My MinFin


January 2022 implements new rules on import for Foreign and National businesses. Import VAT deferment becomes mandatory for all importers. New sections appear on the VAT return and import VAT fields become auto-filled based on customs data.


A new registration form for the registration of VAT for non-resident businesses is available and will succeed the previous German VAT registration forms.


For transactions carried out from 1st October 2021, the VAT return filings in Hungary will be pre-filled.


The Belastingdienst portal for filing VAT returns will be replaced by a brand new portal ‘Mijn Belastingdienst Zakelijk’ from 1st January 2022 VAT filings must be done through the new portal. The Mijn Belastingdienst Zakelijk is only accessible through a eHerkenning digital authentication system with a security level of 3 or higher.


Companies subject to VAT in Portugal are required to use certified invoicing software. Non-resident companies without a permanent establishment must use an invoicing software certified by the Portuguese tax authorities when at least one of the following conditions is met:

– The taxable person has a turnover of more than €50,000 in 2020 or 2021;
– The taxable person uses a computerized invoicing program;
– The taxable person is obliged to use organized accounting or has opted for it.


The Spanish tax authorities have added new boxes within the VAT return to accommodate the e-commerce 2021 changes.

Recent Posts

Irish VAT Registration Threshold Increase

Irish VAT Registration Threshold Increase

From 2024, it has been proposed that the threshold for mandatory registration for VAT of resident business’ will increase from the current values of €37,500 for services and €75,000 for goods to €40,000 for services and €80,000 for goods. These changes are due to come...

HMRC Changes for VAT Registrations

HMRC Changes for VAT Registrations

Currently when a company wishes to register for UK VAT through HMRC, they have the option to register online through the government website, or to complete a VAT1 form and post this to HMRC. From mid-November 2023, HMRC are going to remove the option to complete the...

The Netherlands Import VAT – Article 23 Permit

The Netherlands Import VAT – Article 23 Permit

Why do I need an Article 23 Permit? By using the reverse charge mechanism when importing goods, it means that the VAT on the import is not required to be paid immediately. Instead, the import is reported on the VAT return and claimed back in one reporting procedure...

Client Reviews

Hear from 1000's of happy customers

Start your journey with VAT Digital today

Trust VAT Digital to handle your VAT Registrations & Filings across Europe with our exceptional service and communication.