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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]