The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
The legal basis for VAT in EU Member States is the EU VAT Directive (2006/112/EC). The Directive itself says nothing about how VAT should be rounded. Two preliminary rulings have been sought from the Court of Justice of the European Union concerning rounding: C-484/06: Koninklijke Ahold (10 July 2008) and C-302/07: J D Wetherspoon (5 March 2009).
In the Netherlands, Koninklijke Ahold decided to test VAT rounding rules in its Albert Heijn supermarket chain. Two of its stores trialled an alternative method of calculation. Under this approach, VAT was calculated separately on each individual product and the VAT on each product was always rounded down to the nearest cent. This naturally resulted in a smaller amount of VAT payable. The VAT was nonetheless remitted on the basis of the conventional calculation. Koninklijke Ahold then submitted a claim to the Dutch tax authorities, based on its own calculations, for a refund of €1,414 in VAT. It considered that it had paid this amount in excess for the two stores in October 2003.
The reasoning was thus based on the VAT payable on each individual product. Koninklijke Ahold took the view that it would be unfair to be forced to round VAT upwards. That would mean paying more VAT than the VAT rate dictates. The only acceptable approach, in its view, was therefore always to round down. The Dutch tax authorities rejected Koninklijke Ahold's claim for the refund. Ahold appealed the decision first to a local court, which dismissed the action, and then to the Dutch Supreme Court. The Dutch Supreme Court decided to refer the matter to the Court of Justice of the European Union for a preliminary ruling. Two questions were referred: 1. Is the rounding of VAT a matter governed by national law or by EU law? 2. If it is governed by EU law, does that EU law oblige a national court to permit rounding down on a per-product basis?
In its ruling, the Court of Justice of the European Union held:
Determining how VAT is rounded is a matter for national law, but within the limits permitted by EU law. Those limits include, for example, the principle of fiscal neutrality and the principle of proportionality. As regards the principle of neutrality, the Court held that the VAT remitted to the tax authority must correspond exactly to the VAT paid by the final consumer to the taxable person. It would have been contrary to the principle of neutrality if Ahold had, in effect, pocketed part of the VAT paid by the consumer, namely the rounded-down amount on each product. The principle of proportionality means in this context that the VAT remitted must correspond as closely as possible to what the applicable rate mathematically requires. However, more than one rounding method may satisfy these requirements.
EU law does not require national law to permit rounding down of VAT on every individual product.
The Dutch authorities did not wait for the EU ruling: a requirement for arithmetic rounding of VAT was added to Dutch VAT legislation as early as 2004.
Wetherspoon operates pubs in the UK. In 2004 it began rounding VAT down to the nearest penny. It first rounded down to three decimal places at the line level and then down to two decimal places (to the nearest penny) at the transaction level. A few years later HMRC contacted Wetherspoon and informed the company that this practice was not acceptable. Wetherspoon relied on existing HMRC guidance, which permits rounding down provided that the rounded benefit does not remain with the trader (https://www.gov.uk/guidance/vat-guide-notice-700#section17, https://www.gov.uk/hmrc-internal-manuals/vat-trader-records/vatrec12020).
The London VAT and Duties Tribunal referred the matter to the Court of Justice of the European Union for a preliminary ruling. It asked four questions, the first and second of which were essentially the same as those raised by the Dutch in the Koninklijke Ahold case. The Court's answers to those questions were also essentially the same.
The third and fourth questions were new.
The third question concerned at what level the rounding should be performed: per product, per transaction, per day, per tax period, or in some other way. The Court left this open. EU law therefore leaves this matter, too, to the national legislator, provided that the principles of neutrality and proportionality are observed.
The fourth question was whether it mattered that the UK allowed some businesses to round VAT down but not others. Is this contrary to the principles of equal treatment and neutrality? The Court replied that the activities of the entities concerned were not the same. Businesses that calculate their sales prices for goods and services on a VAT-inclusive basis are in a different position from those that carry out similar transactions on a VAT-exclusive basis. The former could, after all, effectively pocket the rounded amounts in the manner of the Ahold case.
Both of these cases paint a picture in which VAT rounding rules are firmly a matter for national legislation.
The following sections review the rounding rules in different countries. The information may have gaps; the current legislation should always be checked separately. What does emerge clearly, however, is that national practices are often similar but leave a great deal open, and there are also significant differences between them.
The UK Value Added Tax Act 1994 does not regulate VAT rounding; the practice is based on HMRC's administrative guidance.
For B2B invoicing, HMRC permits a rounding concession: the total VAT on the invoice may be rounded down to the nearest whole penny. The concession does not apply in retail, where VAT is rounded arithmetically to the nearest penny or specific retail schemes are applied. The guidance does not regulate the level at which rounding is performed: HMRC accepts both rate-level and line-level calculation.
On the VAT return, VAT amounts are reported in pounds and pence, while net sales and purchase values are reported in whole pounds with pence dropped, i.e. rounded down in the trader's favour.
The UK has no special cash payment rounding rule.
In the Netherlands, VAT must be rounded arithmetically to the nearest cent.
On the invoice, rounding may be done either per product or on the invoice total. The two methods may not be used simultaneously. The chosen method must also be applied consistently.
On the Dutch VAT return, VAT amounts are rounded to whole euros. The trader may carry out the rounding in their own favour.
In Germany, invoices must use arithmetic rounding to the nearest cent.
On the German VAT return, by contrast, net sales (i.e. the taxable amount) are reported in whole euros and the VAT is calculated from that. In practice this is done by simply dropping the cents, so the rounding is downwards in the trader's favour. The actual VAT on purchases and sales is reported to the nearest cent.
In France, the law is silent on how VAT should be rounded on invoices. In practice, both per-line rounding and rounding of the total per VAT rate are used.
On the VAT return, by contrast, the VAT for each rate is rounded arithmetically to the nearest euro. Likewise, deductible VAT is rounded arithmetically to the nearest euro.
The Finnish VAT Act leaves both the VAT rounding method and its level open.
Verohallinto's detailed VAT guidance states: "The amount of tax is shown to two decimal places. Under the mathematical rounding rule, when a decimal is truncated, the last digit retained is increased by one if the first digit dropped is 5 or greater. Rounding is performed on the invoice total." This guidance is being updated at the time of writing.
The Finnish guidance therefore prescribes ordinary arithmetic rounding, performed on the invoice total. Under this rule, rounding may not be done line by line; it is done on the rate-level total. Because an invoice or receipt may, however, contain several VAT rates, in practice VAT rounding is done per VAT rate.
The Swedish VAT Act (mervärdesskattelagen) specifies neither the VAT rounding method nor the level at which it is performed. According to Skatteverket's legal guidance, VAT is shown on the invoice rounded arithmetically to the nearest öre (cent), not to whole kronor. In practice, the taxable amount is determined at invoice level by VAT rate.
A distinctive feature of Swedish regulation is avrundningslagen (1970:1029), which requires all payments made in Swedish kronor to be rounded to the nearest whole krona. Unlike in most other EU Member States, the rule applies to card and bank transfer payments as well, not just to cash. Skatteverket's ställningstagande has clarified that avrundningslagen does not affect the calculation of VAT or of the taxable amount: the rounding difference on the total is shown on the invoice as a separate line (for example, "öresavrundning").
On the VAT return (momsdeklaration), amounts are reported in whole kronor by dropping the öre portion, that is, rounded down in the trader's favour.
The Norwegian VAT Act (merverdiavgiftsloven) specifies neither the VAT rounding method nor the level at which it is performed. In practice, VAT is rounded arithmetically to the nearest øre (cent) and calculated at invoice level by VAT rate.
According to Skattedirektoratet's statement of principle, consideration must not be rounded on electronic payments: VAT and the total are reported to the nearest øre. Only for cash payments made in notes and coins is the total rounded to the nearest whole krone, but this rounding does not affect the calculation of VAT.
On the VAT return (skattemelding for merverdiavgift), amounts are reported to the nearest øre; the return is not rounded to whole kroner, although Skatteetaten permits the small rounding differences that arise from systems truncating decimals.
The Danish VAT Act (momsloven) specifies neither the VAT rounding method nor the level at which rounding is performed on the invoice. In practice, VAT is rounded arithmetically to the nearest øre (cent), and Skattestyrelsen accepts both line-level calculation and rate-level summary calculation.
On the VAT return (momsangivelsen), by contrast, amounts are reported in accordance with momsloven § 57 in whole kroner by leaving the øre portion out entirely. The rounding is therefore downwards in the trader's favour.
Denmark also has a rounding rule for cash payments: the total of a cash payment is rounded to the nearest amount divisible by 50 øre. The rounding applies only to cash payments and not to card or bank transfer payments, and it is done on the total of the purchase.
The Estonian VAT Act (Käibemaksuseadus, KMS) does not expressly specify either the VAT rounding method or the level at which it is performed. In practice, VAT is rounded arithmetically to the nearest cent, and both line-level calculation and calculation from the rate-level summary total are accepted. Invoicing requirements are set out in KMS § 37, but the rounding method itself is left to be settled by practice and invoicing software.
A distinctive feature of Estonian regulation is the cash payment rounding rule, which entered into force on 1 January 2025. The rule is based on the euro adoption act (Euro kasutusele võtmise seadus), under which the total of a cash payment is rounded arithmetically to the nearest 5 cents. The rounding applies only to cash payments: card and other electronic payments are made to the nearest cent. The rounding is performed on the total of the purchase, not on the prices of individual products, and it does not affect the calculation of VAT. 1- and 2-cent coins remain legal tender, although they are no longer used as change.
On the VAT return (käibedeklaratsioon, KMD), amounts are reported in euros to the nearest cent; the return is not rounded to whole euros.
Latvian VAT Act (Pievienotās vērtības nodokļa likums) does not expressly specify the VAT rounding method. In practice, VAT is rounded arithmetically to the nearest cent and calculated at invoice level by VAT rate.
A Cabinet of Ministers regulation on the VAT return expressly permits the per-VAT-rate line on the VAT return to be formed by adding together the VAT amounts on the invoices issued during the tax period. Any resulting difference between the taxable amount and the rate calculation is, by law, acceptable.
The VAT return (PVN deklarācija) is completed to cent precision; the return is not rounded to whole euros.
The Lithuanian VAT Act (Pridėtinės vertės mokesčio įstatymas) specifies neither the VAT rounding method nor the level at which it is performed. In practice, VAT is rounded arithmetically to the nearest cent and calculated at invoice level by VAT rate, although some invoicing software also applies line-level calculation in parallel.
A distinctive feature of Lithuanian regulation is the cash payment rounding rule, which entered into force on 1 May 2025. Under Atsiskaitymų grynaisiais pinigais sumų apvalinimo įstatymas, the total of a cash payment is rounded arithmetically to the nearest 5 cents. The rounding applies only to cash payments and does not affect the calculation of VAT.
On the VAT return (PVM deklaracija, form FR0600), Lithuania differs from most other EU Member States: amounts are reported in whole euros with arithmetic rounding (less than 50 cents down, 50 cents or more up).
The Portuguese VAT Act (Código do IVA, CIVA) specifies neither the VAT rounding method nor the level at which it is performed. The tax authority AT has, however, clarified in Ofício-Circulado n.º 053 314 that VAT is rounded arithmetically to the nearest cent and that the rounding may be done either from the rate-level total or per line, provided the procedure is consistent.
A distinctive feature of Portuguese regulation is the treatment of VAT-inclusive prices. Under Article 49 of CIVA, where invoicing is done at VAT-inclusive prices (typically in B2C situations), the taxable amount is derived by dividing the total amount by a coefficient corresponding to the applicable VAT rate and multiplying by 100.
On the VAT return (Declaração Periódica), amounts are reported to the nearest cent; the return is not rounded to whole euros. AT accepts small differences between the mathematically calculated VAT and the VAT amounts reported, since invoice-level rounding can accumulate over the tax period.
Portugal has no special cash payment rounding rule, as 1- and 2-cent coins are in use.
In Spain, too, the VAT Act takes no position on rounding. However, the Dirección General de Tributos has issued an opinion stating that the rounding of VAT payable should be done arithmetically to the nearest cent.
In November 2024, Spain's TEAC (Tribunal Económico-Administrativo Central) issued ruling 2233/2022. The company in question had first calculated VAT on a per-product basis. A tax inspection arrived at a substantially different figure when VAT was calculated from the period total. TEAC held that, where the activity is carried out at a VAT-inclusive price, rounding only becomes necessary at the stage of the self-assessed VAT return. Per-product rounding leads to a cumulative effect that distorts the actual tax burden compared with VAT calculated on the total. In this case, then, the method applied by the tax inspection (rounding at the return stage) is in line with the principles of neutrality and proportionality.
This TEAC ruling is unlikely, however, to mean that rounding must necessarily take place only at the return stage.
On the Spanish VAT return (Modelo 303), VAT amounts are reported to the nearest cent.
In Italy, the VAT Act itself imposes an explicit precision requirement on the invoice: DPR 633/1972 art. 21 comma 2 lett. l) requires the invoice to state the VAT rate as well as the VAT amount and the taxable amount to the nearest cent. The wording of the law is sparse; the rounding method (arithmetic, based on the third decimal) and the distinction between intermediate calculations and independently recorded items were clarified in circulars issued in connection with the introduction of the euro, the most important of which is Agenzia delle Entrate's circular 106/E/2001.
The taxable amount is determined at the invoice's rate-level summary (the so-called castelletto IVA): the line totals for each VAT rate are added together, rounded to the cent, and the tax is calculated from this cent-precise basis. With the introduction of mandatory electronic invoicing, the Sistema di Interscambio (SdI) automatically checks this calculation with a tolerance of one cent.
On the VAT return (Modello IVA), amounts are reported in whole euros with arithmetic rounding, and any rounding difference between the records and the return is recorded as a separate item.
The Greek VAT Act (Κώδικας ΦΠΑ, ν. 5144/2024) specifies neither the VAT rounding method nor the level at which it is performed. In practice, VAT is rounded arithmetically to the nearest cent and calculated at invoice level by VAT rate. Electronic invoicing platforms confirm this practice. These include mandatory B2G invoicing under the European EN 16931 standard and B2B invoicing (being made mandatory in stages) through AADE's myDATA platform.
On the VAT return (form Φ2), amounts are reported to the nearest cent; the return is not rounded to whole euros.
Greece has no cash payment rounding rule, as 1- and 2-cent coins are in use.
Poland is unusual in that its rounding rules are written directly into the VAT Act. Under the VAT Act, amounts shown on the invoice are rounded arithmetically to the nearest whole grosz (cent), and VAT is always reported in złoty. The taxable amount is determined as a rule at invoice level by VAT rate, but line-level calculation is also accepted.
On the VAT return, by contrast, taxable amounts and VAT amounts are rounded arithmetically to whole złoty in accordance with the general rule in the Tax Procedure Act (Ordynacja podatkowa). Small rounding differences between the register and the return are acceptable.
Poland has no separate cash payment rounding rule, as 1, 2 and 5 grosz coins are still in circulation.
Under § 37 of the Czech VAT Act (235/2004 Sb.), the tax is calculated using two alternative methods that produce the same result: either by multiplying the taxable amount by the VAT rate, or by dividing the VAT-inclusive total price by a coefficient of 1.21 (standard rate 21%) or 1.12 (reduced rate 12%), with the VAT being the difference between the total price and the taxable amount calculated in this way. The option previously permitted in the law to round the VAT amount on the invoice to whole koruna was abolished on 1 April 2019, so VAT is shown on the invoice to two decimal places, that is, to the nearest haléř. The VAT Act does not expressly specify whether VAT is calculated per line or from the rate-level total.
A distinctive feature of Czech regulation is § 36 odst. 5 of the VAT Act: the difference arising from rounding the total amount payable to the nearest whole koruna is not included in the taxable amount, and no VAT is calculated on it. Initially this applied only to cash payments, but following amendment 355/2021 Sb., the rule has, since 1 October 2021, extended to all payment methods. The rounding here means only rounding to the nearest whole koruna, however; if the seller rounds beyond that, the entire difference goes into the taxable amount and VAT must be paid on it. For more on the topic, see Pavel Běhounek's article and the Finanční správa guidance.
On the VAT return (přiznání k DPH), by contrast, rounding is based on § 146 odst. 1 of the Tax Procedure Act (daňový řád, 280/2009 Sb.), under which the tax is rounded up to whole koruna.
Slovakia is one of the few EU Member States in which the VAT Act itself specifies the rounding method. Under the VAT Act, VAT is rounded arithmetically to the nearest cent. The level at which rounding is performed is not regulated by the law: invoicing software applies both line-level calculation and calculation from the rate-level summary total, and both are considered to comply with the law.
A distinctive feature of Slovak regulation is the cash payment rounding rule. Under the Prices Act, the total of a cash payment is rounded arithmetically to the nearest 5 cents. The rule applies only to cash payments and is performed on the total of the purchase; it does not affect the calculation of VAT: VAT is calculated from the unrounded amount, and the rounding difference is recorded as an expense or income.
On the VAT return (daňové priznanie k DPH), amounts are reported to the nearest cent. Small differences between the line totals on the return and the mathematical percentage calculation, arising from per-transaction rounding, are permitted.
The Hungarian VAT Act does not expressly specify either the VAT rounding method or the level at which it is performed. In practice, this is interpreted to mean that VAT is shown on the invoice in whole forints without fillér, although there is no explicit provision on this. The level of rounding varies between invoicing software: VAT is calculated either from the rate-level summary total or per line.
The total of a cash payment is rounded arithmetically to the nearest 5 forints. The rounding applies only to the total of the purchase and does not affect the calculation of VAT; the rounding difference is recorded as other income or expense.
On the VAT return (áfabevallás), amounts are reported mainly in thousands of forints with arithmetic rounding, but information on certain breakdown pages is now given to the nearest forint.
The Slovenian VAT Act (ZDDV-1) specifies neither the VAT rounding method nor the level at which it is performed. In practice, VAT is rounded arithmetically to the nearest cent and calculated at invoice level by VAT rate. According to clarification, the taxable person may calculate VAT either from the rate-level summary total or per line, but the tax authority recommends the summary method, and both are acceptable.
On the VAT return (obračun DDV, form DDV-O), Slovenia differs from most other euro countries: amounts are reported in whole euros without cents. By contrast, in the VAT registers that became mandatory on 1 July 2025 (evidenca obračunanega DDV and evidenca odbitka DDV), amounts are reported to the nearest cent, and eDavki accepts the small rounding differences between the registers and the DDV-O. Slovenia has no special cash payment rounding rule, as 1- and 2-cent coins are in use.
Romania does not regulate VAT rounding directly in the VAT Act (Codul fiscal). The rounding method is determined instead by separate legislation, OUG nr. 59/2005, under which VAT is shown on invoices in lei to two decimal places and rounded arithmetically to the nearest ban (cent).
The level at which rounding is performed is not regulated by law. In practice, the taxable amount is determined at invoice level by VAT rate, but Romanian invoicing software also permits line-level calculation, and both are considered acceptable.
The VAT return (Decontul de taxă pe valoarea adăugată, formularul 300) is filed in lei to two decimal places; the return is not rounded to whole lei. Romania has no special cash payment rounding rule, as 1, 5, 10 and 50 ban coins are still in circulation.
The Bulgarian VAT Act (ЗДДС) specifies neither the VAT rounding method nor the level at which it is performed. In practice, VAT is rounded arithmetically to the nearest cent and calculated at invoice level by VAT rate, although some invoicing software also applies line-level calculation in parallel. Bulgaria adopted the euro on 1 January 2026, when the Закон за въвеждане на еврото в Република България became applicable. Under the Act, the exchange rate is 1 EUR = 1.95583 BGN, and currency conversions are rounded arithmetically to the nearest cent. From the start of 2026, all VAT returns are filed in euros.
The VAT return (справка-декларация по ЗДДС) is filed to the nearest cent; the return is not rounded to whole euros. Bulgaria has no special cash payment rounding rule, as 1- and 2-cent coins are in use.
National practices fall into a few recognisable patterns. At invoice level, almost all countries require arithmetic rounding to the nearest cent or equivalent small currency unit; the most significant difference concerns the level at which rounding is performed, that is, whether it is done per line or from the rate-level total.
Finland, the Netherlands, and the recent line of TEAC rulings in Spain all emphasise calculation from the total, while most other countries permit both.
For the VAT return, countries fall into three groups: those requiring cent precision (including Finland, Latvia, Portugal, Norway, Bulgaria, Romania, Greece and Slovakia); those rounding arithmetically to whole currency units (including France, Italy, Lithuania, Poland, the Netherlands and Slovenia); and those truncating downwards in the trader's favour (Germany, Denmark, Sweden and the UK).
Cash payment rounding rules largely reflect whether the smallest coins are still in use.
The practical message for businesses is clear: the choice of rounding method is not a technical side issue but must be documented and applied consistently, and in international operations, each country's current rules should be verified separately.
Author:
Sources and additional information:
Taxation: Victory for taxman in Wetherspoon VAT case
Vatupdate.com: Flashback on ECJ Cases – C-302/07 (J D Wetherspoon) – Rules on rounding of VAT amounts
Vatupdate.com: Flashback on ECJ Cases – C-484/06 (Koninklijke Ahold) – No obligation to round down the amount of VAT per item
EUR-Lex: Opinion of Advocate General Sharpston delivered on 24 January 2008. Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën. Case C-484/06.
EUR-Lex: Judgment of the Court (Fourth Chamber) of 10 July 2008. Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën. Case C-484/06.
EUR-Lex: Opinion of Advocate General Sharpston delivered on 20 November 2008. J D Wetherspoon plc v The Commissioners of Her Majesty's Revenue & Customs. Case C-302/07.
EUR-Lex: Judgment of the Court (Fourth Chamber) of 5 March 2009. J D Wetherspoon plc v The Commissioners of Her Majesty's Revenue & Customs. Case C-302/07.
EUR-Lex: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Finland:
Vero.fi: Laskutusvaatimukset arvonlisäverotuksessa
Finlex.fi: Arvonlisäverolaki
Sweden:
Riksdagen.se: Mervärdesskattelag (2023:200)
Riksdagen.se: Lag (1970:1029) om avrundning av vissa öresbelopp
Skatteverket: Innehållet i en faktura (Rättslig vägledning)
Skatteverket: Beräkning av mervärdesskatt vid öresavrundning (ställningstagande 17.1.2020, dnr 8-19049)
Norway:
Lovdata.no: Lov om merverdiavgift (merverdiavgiftsloven)
Skatteetaten.no: Statement of principle regarding rounding off remuneration in the sales document (13.6.2019)
Skatteetaten.github.io: Mva-meldingen – Spørsmål og svar
Denmark:
Retsinformation.dk: Bekendtgørelse af lov om merværdiafgift (momsloven)
Danskelove.dk: Momsloven § 57
Retsinformation.dk: BEK nr 928 af 19/09/2008 — Bekendtgørelse om afskaffelse af 25-øren som gyldigt betalingsmiddel m.v.
Estonia:
Riigiteataja.ee: Käibemaksuseadus
Eestipank.ee: Frequently asked questions (FAQ) about the rounding rule
Emta.ee: Käibedeklaratsioon
Latvia:
Likumi.lv: Pievienotās vērtības nodokļa likums
Likumi.lv: Ministru kabineta 2013. gada 15. janvāra noteikumi Nr. 40 — Noteikumi par pievienotās vērtības nodokļa deklarācijām
VID: Metodiskais materiāls "Par pievienotās vērtības nodokļa deklarācijas un tās pielikumu aizpildīšanu"
Lithuania:
E-tar.lt: Lietuvos Respublikos pridėtinės vertės mokesčio įstatymas
E-seimas.lrs.lt: Lietuvos Respublikos atsiskaitymų grynaisiais pinigais sumų apvalinimo įstatymas
Lietuvos bankas: Atsiskaitymų grynaisiais pinigais sumų apvalinimas
VMI: PVM deklaracijų teikimas
PVMdeklaracija.lt: PVM deklaracijos ir kitų formų pildymo taisyklės
UK:
Legislation.gov.uk: Value Added Tax Act 1994
Gov.uk: VAT guide (VAT Notice 700), section 17
Gov.uk: HMRC VAT Traders' Records Manual, VATREC12000
Gov.uk: Retail schemes (VAT Notice 727)
Netherlands:
Belastingdienst: Btw-bedrag afronden
Overheid.nl: Uitvoeringsbesluit omzetbelasting 1968, Artikel 5a
Germany:
Bundesfinanzministerium.de: UStH 2023, 14.5. Pflichtangaben in der Rechnung
Elster.de: Umsatzsteuer-Voranmeldung (UStVA), Lieferungen und sonstige Leistungen (einschließlich unentgeltlicher Wertabgaben), Allgemein
France:
Bizyness.fr: Comprendre et gérer simplement l’arrondi de la TVA sur une facture
Legifrance.gouv.fr: Code général des impôts, annexe II, III Factures, Article 242 nonies A
Legifrance.gouv.fr: Code général des impôts, Article 1724
Portugal:
Portaldasfinancas.gov.pt: Código do Imposto sobre o Valor Acrescentado
Portaldasfinancas.gov.pt: CIVA, Artigo 49.º
Occ.pt: IVA — arredondamentos (sisältää Ofício-Circulado n.º 53314/1988)
Gov.pt: Declaração Periódica do IVA
Spain:
Bufetediazarias.com: Incidencia en la base imponible del IVA del redondeo de los decimales de los precios. Consulta D.G.T. de 29-6-2018.
Boe.es: Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido
Iberley.es: Resolución de Tribunal Económico-Administrativo Central 00/02233/2022/00/00 de 26 de noviembre de 2024
Italy:
Brocadi.it: Testo unico IVA, Articolo 21
Finanze.it: Circolare n. 106/E
Agenziaentrate.gov.it: Dichiarazione IVA 2026
Greece:
Forin.gr: Νέος Κώδικας Φόρου Προστιθέμενης Αξίας (Φ.Π.Α.) (Ν. 5144/2024)
OpenPeppol: Peppol BIS Billing 3.0
AADE: myDATA REST API Documentation v1.0.6
AADE: Έντυπο Φ2 — Περιοδική Δήλωση Φ.Π.Α.
Poland:
Lexlege.pl: Ustawa o podatku od towarów i usług, art. 106e — Elementy faktury
Lexlege.pl: Ordynacja podatkowa, art. 63 — Zaokrąglanie kwot należności
Gofin.pl: Zaokrąglenia w JPK
Czech Republic:
Zakonyprolidi.cz: Zákon č. 235/2004 Sb. o dani z přidané hodnoty
Zakonyprolidi.cz: Zákon č. 235/2004 Sb., § 37 — Výpočet daně u dodání zboží a poskytnutí služby
Zakonyprolidi.cz: Zákon č. 235/2004 Sb., § 36 — Základ daně
Behounek.eu: Zaokrouhlování DPH
Financnisprava.gov.cz: Výpočet DPH a zaokrouhlování od 1. 10. 2019
Zakonyprolidi.cz: Zákon č. 280/2009 Sb., daňový řád, § 146 — Zaokrouhlování
Slovakia:
Slov-lex.sk: Zákon č. 222/2004 Z.z. o dani z pridanej hodnoty
Slov-lex.sk: Zákon č. 18/1996 Z.z. o cenách
Finančná správa SR: Metodická informácia č. 13/DZPaU/2022/I
Hungary:
Net.jogtar.hu: 2007. évi CXXVII. törvény az általános forgalmi adóról
Doc.evir.hu: ÁFA kerekítés
Nav.gov.hu: Kitöltési útmutató a 2565 jelű bevalláshoz
Slovenia:
Pisrs.si: Zakon o davku na dodano vrednost (ZDDV-1)
Racunovodja.com: Zaokroževanje zneskov na računu in odbitek DDV — Pojasnilo DURS, št. 4230-117/2007
FURS: Evidenci obračunanega DDV in odbitka DDV ter predizpolnitev obračuna DDV
Romania:
Lege5.ro: Codul fiscal, Facturarea (art. 319)
Legislatie.just.ro: OUG nr. 59/2005
ANAF: Formularul 300 — Decont de taxă pe valoarea adăugată
Bulgaria:
Lex.bg: Закон за данък върху добавената стойност (ЗДДС)
Държавен вестник: Закон за въвеждане на еврото в Република България (ЗВЕРБ)
НАП: Въпроси и отговори за еврото, предназначени за бизнеса
PortalPravo.bg: Справка-декларация за ДДС
Published: 8.5.2026
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
History of taxation
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.