skills-ws/skills/eu-tax-accounting/SKILL.md

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name: eu-tax-accounting
description: "EU corporate tax, VAT/OSS/IOSS, payroll, filing deadlines, e-invoicing, and cross-border rules (ATAD, Pillar Two, DAC) across all 27 member states. Use when scoping where to register, cross-border VAT, payroll cost by country, or compliance checklists. Orientation only, not filing advice. See `eu-legal-compliance`, `accounting-finance`."
---
# 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](https://taxfoundation.org/data/all/eu/) (CIT/VAT/payroll, updated annually), [PwC Worldwide Tax Summaries](https://taxsummaries.pwc.com/) (per-country, authoritative detail), and the [EU VAT rates database](https://ec.europa.eu/taxation_customs/tedb/).

**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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## Safety gate

Before executing commands or changing external systems, confirm scope, credentials, target environment, rollback, and required approval. Pin and verify third-party artifacts; never expose secrets to client code or logs.

## 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](references/1-corporate-tax-rates-all-27-eu-countries.md)
- **2. VAT Regimes by Country**: [references/2-vat-regimes-by-country.md](references/2-vat-regimes-by-country.md)
- **3. Payroll Tax & Social Contributions by Country**: [references/3-payroll-tax-social-contributions-by-country.md](references/3-payroll-tax-social-contributions-by-country.md)
- **4. Key Filing Deadlines by Country**: [references/4-key-filing-deadlines-by-country.md](references/4-key-filing-deadlines-by-country.md)
- **5. Cross-Border Specifics**: [references/5-cross-border-specifics.md](references/5-cross-border-specifics.md)
- **6. Invoicing Requirements**: [references/6-invoicing-requirements.md](references/6-invoicing-requirements.md)
- **7. Holding Company & Structure Optimization**: [references/7-holding-company-structure-optimization.md](references/7-holding-company-structure-optimization.md)
- **8. Startup & SME Incentives by Country**: [references/8-startup-sme-incentives-by-country.md](references/8-startup-sme-incentives-by-country.md)
- **9. Accounting Standards**: [references/9-accounting-standards.md](references/9-accounting-standards.md)
- **10. Quick Decision Matrix**: [references/10-quick-decision-matrix.md](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](references/11-agent-action-toolkit-checklists-decision-trees-data-templates.md)
- **Disclaimer**: [references/disclaimer.md](references/disclaimer.md)