Use this checklist to ensure your business meets its core EU VAT obligations — from registration and invoicing through to cross-border trading compliance and record retention. Bookmark it and run through it at least annually.
Confirm you are registered for VAT in every EU country where you have a legal obligation, accounting for domestic turnover thresholds and any non-resident obligations triggered by your cross-border supplies. If you sell digital services or goods to consumers across multiple EU countries above €10,000, confirm you are registered for OSS. Verify your own VAT number is active on VIES — you can check using VAT-Scan.
Before issuing any zero-rated invoice to a business customer in another EU country, verify their VAT number is valid and active on VIES. Document the result — date, number checked, and outcome — in case of a later audit. Re-verify long-standing customer VAT numbers periodically; businesses can deregister without notifying you. Never apply zero-rating based on a number provided verbally or by email without an independent check.
Every VAT invoice must include: a sequential invoice number; the invoice date; the tax point date (if different); your full legal name and address; your VAT number; the customer's full name and address; the customer's VAT number (for B2B cross-border supplies); a description of the goods or services; the quantity and unit price; the VAT rate applied; the net amount; the VAT amount; and the gross total. For zero-rated intra-community supplies, reference the applicable EU Directive (e.g. "Intra-community supply — Article 138 VAT Directive").
File VAT returns by the deadline in each country where you are registered. In most EU countries the standard frequency is quarterly, with monthly returns required for large taxpayers. For OSS returns, the deadline is the last day of the month following each calendar quarter. Pay VAT due by the return deadline — late payment triggers interest and penalties universally.
If you make intra-community supplies of goods or services to VAT-registered customers in other EU member states, submit EC Sales Lists (Recapitulative Statements) to your national tax authority. These list each customer's VAT number and the total value of supplies made to them. Errors or omissions can result in penalties and can jeopardise your customers' input VAT deduction rights.
If the value of your intra-community goods dispatches or arrivals exceeds your country's Intrastat threshold (reviewed annually per country), file statistical Intrastat returns in addition to your VAT return. Intrastat covers physical goods movements only — services are not included.
Retain all VAT records — invoices issued and received, VAT returns, EC Sales Lists, customs documentation, and proof of transport for intra-community supplies — for the statutory period. Retention periods range from 5 to 10 years across EU member states. Records must be readily accessible for tax authority inspection.
Each year: review your registration obligations in every country you trade with; confirm your VAT rate treatment is correct for each product and service category; re-verify key customer VAT numbers using VAT-Scan; check for EU VAT law changes affecting your business; and confirm your OSS or IOSS position is still appropriate given your sales volumes.
For definitions of any terms in this checklist, see our VAT Glossary.