Registering for VAT in the EU is one of the most important steps in empowering your global ambitions. While the landscape of cross-border sales has changed significantly since the pandemic, the EU’s VAT in the Digital Age (ViDA) reforms, launched in 2025, continue to roll out in 2026, introducing additional e-invoicing and digital reporting requirements. Full implementation will take place over the coming years, requiring a proactive compliance strategy.
Regular readers will know we have provided guides for multiple countries; this article serves as a central hub for 2026 updates, including guidance on the July 2026 customs reform and the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes.
From April 2026, non-EU sellers using IOSS are generally required to work with an intermediary. For specific guidance tailored to your business, please contact our team.
Registering For VAT In Germany
Germany remains one of the largest and most established e-commerce markets in Europe. As of 2026, the German market is valued at approximately €155 billion.
- The 2026 Requirement: UK and other non-EU sellers may need to register for German VAT when holding stock locally or exceeding certain sales thresholds. Requirements can vary depending on your setup, so we recommend contacting our team for personalised advice.
- Scrupulous Audits: The German tax authorities have intensified their “Tax Certificate” checks this year. It is vital to employ experts like J&P to manage these filings, as even minor errors can lead to immediate marketplace account blocks.
Registering For VAT In France
France’s e-commerce market has surged past €175 billion in 2026. With the average French shopper now spending over €4,000 annually, the opportunity is massive.
- E-Invoicing Readiness: From September 2026, VAT-registered businesses in France are expected to handle structured e-invoices. Transitional arrangements may apply, and our team can advise on the specific requirements relevant to your business.
- The 2026 Rule: Non-EU sellers may need to register for VAT when holding stock or shipping from France.
VAT Registration In Spain
Spain’s market has outgrown the old €30bn mark and is now valued at over €120 billion.
- The VeriFactu Mandate: In 2026, Spain is transitioning to the VeriFactu system. This means your invoicing software must be certified to prevent data manipulation. Invoices issued by VAT-registered businesses in Spain must now include a QR code for verification by the AEAT.
- Fiscal Representation: Spain strictly requires a local fiscal representative for non-EU sellers. At J&P, we act as your Spanish representative, ensuring your business meets these high-tech anti-fraud standards.
How To Register For VAT In Italy
Italy is now one of the fastest-growing markets in the world, worth over €110 billion in 2026.
- The €50,000 Guarantee: This is the most critical 2026 update. To maintain a VAT number for intra-EU trade (VIES), non-EU businesses must now provide a financial guarantee of at least €50,000. This can be a bank guarantee or an insurance bond.
- Mandatory Representative: Just as with Spain, a fiscal representative is mandatory. J&P is highly experienced in securing these guarantees and managing the complex Italian digital reporting (SII).
Conclusion – We Are Experts In EU VAT Registration
In 2026, VAT registration is increasingly a digital compliance process. With new customs and e-invoicing measures, working with an experienced partner ensures you meet both tax and technological requirements. Contact our team for tailored support.
Our experience with online marketplace sellers allows us to guide you through various EU VAT requirements, from financial guarantees to local digital compliance.
Do not let the 2026 reforms slow your growth. Contact J&P Accountants today.
