Following its decision on 13th November 2025 to abolish the EUR 150 customs duties exemption threshold on low value consignment goods as of 2028, the EU Council […]
EU to introduce customs duty fee on low-value e-Commerce packages from July 2026
All posts by Tara Doyle
Crack-Down on lost VAT: How the EU Is Tackling Undervalued Import Parcels
Introduction: Since 1 July 2021, import VAT is due on all commercial imports, regardless of their value. However, non-EU suppliers and marketplaces who have signed up to […]
VAT Treatment of single-use vouchers clarified in recent BFH ruling.
Introduction The VAT treatment of vouchers has long posed challenges for businesses and tax authorities alike. The distinction between single-purpose and multi-purpose vouchers is often complex in […]
Germany to permanently reduce VAT on restaurant and catering services to 7% from 1.1.2026
The German government has announced a significant tax reform aimed at supporting the hospitality sector: starting January 1, 2026, the VAT rate on food served in restaurants […]
Understanding the VAT Implications of Poland’s New Deposit Refund Scheme
Poland’s Deposit Refund Scheme (DRS), which launched on October 1, 2025, marks a major shift in how beverage packaging is managed—and taxed. Designed to boost recycling and […]
No Exemption without transportation of tools: ECJ provides clarity in Brose Prievidza (C-234/24)
Introduction Companies involved in manufacturing will often purchase specialised tooling so that their supplier can produce components for their business, with the tool often remaining on site […]
The EU Council approves proposal for changes to legislation relating to EU distance sales made from outside the EU
On 18th July 2025, the EU Council approved the proposal for changes to the EU VAT Directive, which will come into force on 1st July 2028, and […]
The German Ministry of Finance releases new publication regarding e-invoicing
On the 25th June 2025, the German Ministry of Finance issued revised draft guidelines in relation to e-invoicing in Germany, following on from the initial roll-out already […]
German “Growth Opportunities Act” approved, paving the way for e-invoicing in Germany
Following on from our previous articles, the long awaited “Growth Opportunities Act”, which also encompasses the introduction of e-invoicing in Germany, was finally approved by the German […]
Romanian e-invoicing / e-reporting – grace period extended
In a recently published Government Emergency Ordinance (N° 30/2024), the Romanian Government extended the grace period during which Romanian taxpayers will not be fined for failure to […]
4 party VAT triangulation permissible in the Netherlands
In a recent update published by the Belastingdienst (KG:210:2024:3), it has been deemed that triangulation involving 4 parties is permissible where goods are sent by the first […]
Final proposal on German e-invoicing legislation published
On 21st February 2024, the Mediation Committee of the Upper House and of the German Parliament discussed further the implementation of the Growth Opportunities Act, which among […]
New timetable for the introduction of e-invoicing in France
On 16th February 2024, a meeting took place to discuss the timelines for the introduction of e-invoicing in France, which was originally set to come into force […]
Belgium urged to prioritise the SVR element of ViDA during current EU Council presidency
Two of the largest associations supporting EU e-Commerce traders, namely E-Commerce Europe and EuroCommerce, have submitted a letter to Mr Vincent Van Peteghem, the Belgian Minister of […]