The rapid growth of e-commerce over more recent years has transformed the way goods are bought and sold cross-border. Online marketplaces and digital platforms now enable businesses […]
UK VAT has a long history of producing bizarre food disputes, from the famous “is it a cake or a biscuit?” litigation involving Jaffa Cakes to arguments […]
Sweden is officially expanding its transition toward a fully digital tax landscape. At the beginning of February 2026, the Swedish Ministry of Finance appointed a special commissioner to lead a comprehensive […]
For many businesses in the accommodation sector, understanding the correct VAT rate to apply to ancillary services provided in combination with accommodation services has become increasingly difficult. […]
From January 2026, Italy has introduced new legislation to allow an automated VAT assessment regime for omitted annual VAT returns. The new legislation enables the tax authority […]
Slovakia’s parliament has rejected a draft amendment to the Value-Added Tax (VAT) Act that proposed raising the mandatory VAT registration thresholds for resident businesses to €83,000. This […]
Whenever people talk about technology replacing jobs, the conversation tends to drift toward extremes. Either everything is about to be automated and human roles will disappear, or […]
Introduction Compensation payments arise in a wide variety of commercial situations, typically where one party suffers a loss due to the actions or decisions of another. These […]
A recent judgment of the EU General Court – Case T-233/25, Mokoryte – marks an important development in the interpretation of Article 90(1) of the VAT Directive […]
Introduction Within the EU VAT system, Member States are permitted to impose interest and financial penalties to ensure the effective collection of tax and to deter non-compliance. […]
At the Economic and Financial Affairs Council (“ECOFIN”) meeting on 5 May 2026, EU Finance Ministers reached political agreement on new measures aimed at strengthening the fight […]
Effective 1 May 2026, the Dutch Tax Administration (Belastingdienst) will switch their primary bank from ING to Rabobank. As a result, the bank account numbers (IBANs) for tax payments, including VAT […]
Starting from 1st January 2027, France will abolish the Simplified VAT Taxation Regime (Régime Réel Simplifié de TVA), marking a significant shift in its fiscal landscape. This reform, introduced under the 2025 Finance […]
Value Added Tax is built on the principle that each supply of goods or services should be treated as a separate and independent transaction. This “stand-alone supply” […]