For the 2026 statistical year, Latvia has established updated Intrastat exemption thresholds to determine reporting obligations for intra-EU trade. Businesses exceeding these limits must submit monthly declarations to […]
Emergency Ordinance no. 120/2021 (GEO 120/2021) is the founding legal framework for Romania’s national e-invoicing system (RO e-Factura). As of January 1, 2026, several significant updates and deadline […]
For the 2026 reference year, the Central Statistical Office in Poland has established specific thresholds for Intrastat reporting. These thresholds determine whether a business is required to […]
The Slovak National Council has approved a major legislative package amending the VAT Act and several related laws. The primary measures are effective from 1st January 2026, although […]
The Portuguese Secretary of State for Tax Affairs is granting an exceptional extension for the communication of invoices related to December 2025. Taxpayers now have until 9 January […]
In December 2025, Poland’s Ministry of Finance and Economy finalised the legislative landscape for the National e-Invoicing System (KSeF) by signing four critical executive regulations. These regulations […]
As of January 1, 2025, Swiss VAT-registered small and medium-sized enterprises (SMEs) are able to opt for annual VAT reporting instead of the previous quarterly or monthly submissions. […]
The Croatian Parliament adopted the final proposal for amendments to the Value Added Tax (VAT) Act, marking a major step toward modernising tax compliance. These amendments, primarily taking […]
A recent VAT-related rulings was delivered by the Court of European Union on 3 December 2025. This judgment clarifies that the VAT triangulation simplification is not strictly […]
The Italian Tax agency issued a ruling introducing changes to VAT grouping rules, effective from 05 November 2025. The ruling responds to a specific tax ruling request […]
The Belgian government has officially postponed several planned VAT rates increases and decreases for the hospitality and leisure sectors until 1st March 2026. The changes, which include moving […]
The Finnish parliament has approved a legislative amendment to decrease the VAT rate from 14% to 13.5%. The law is now awaiting the President’s confirmation. The current 14% […]
The UK government has officially confirmed the introduction of mandatory electronic invoicing (e-invoicing) for all business-to-business (B2B) and business-to-government (B2G) VAT-related transactions, set to begin on 1st […]
The Cyprus Tax Department has updated the Intrastat exemption thresholds for 2026, primarily impacting the reporting requirements for intra-union arrivals. The threshold for dispatches remains unchanged. For […]