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” […]
The judgment delivered by the European Court of Justice (CJEU) in Case C‑640/23 (Greentech) provides important clarification on how businesses can recover VAT that was incorrectly charged […]
As a general rule, where a business purchases goods in one Member State and they are dispatched to another, the purchaser provides the supplier with a VAT […]
In VAT jurisdictions throughout the EU, a supplier who fails to pay the VAT collected on his taxable supplies may create a financial risk for VAT authorities. […]
Under the VAT exemption for intra-Community supplies, goods may be supplied between EU Member States without being subject to VAT in the Member State of departure, provided […]
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 […]
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 […]