The European Parliament´s Research Service department issued document outlining still existing tax obstacles in the EU Single Market, despite the Single Market being in place for over […]
Tax obstacles in the single market
All posts by Zdenek Vajnlich
VAT Gap in Europe 2025
The latest VAT Gap in Europe – Report 2025 by the European Commission reveals a renewed deterioration in VAT compliance across the European Union (considering data up […]
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 […]
Recent Posts
- Joint VAT liability for a third party – ECJ Bulgarian case ruling Vaniz (C-121/24)
- Can Artificial Intelligence Really Replace VAT Compliance Teams?
- Belgium – Parliament Adopts VAT Bill on various VAT changes
- Changing the Paradigm in VAT Compliance
- Supply and Installation Agreements: Getting the correct VAT treatment
Categories
Archives
- ►2026
- ► February
- Joint VAT liability for a third party – ECJ Bulgarian case ruling Vaniz (C-121/24)
- Can Artificial Intelligence Really Replace VAT Compliance Teams?
- Belgium - Parliament Adopts VAT Bill on various VAT changes
- Changing the Paradigm in VAT Compliance
- Supply and Installation Agreements: Getting the correct VAT treatment
- France Transfers VAT rules into new Consolidated Tax Code
- Spain - Extended deadline for resignation or revocation of the simplified VAT regimes
- The global shift toward Digital Transactional VAT Reporting: What the OECD’s guidance means for Businesses
- French 2026 Finance Bill approved
- Irish Revenue Confirms What Constitutes a Large Corporate for Phase One of VAT Modernisation
- New Italian Unified VAT Code approved
- Switzerland Proposes Temporary increase in VAT rate
- Hungary Mandates Digital Receipt Data Reporting Starting September 2026
- Tax obstacles in the single market
- Romania Extends RO e-Factura (B2B) Deadline for SMEs to 1 July 2026
- Denmark cancels OIOUBL 3.0
- Change in the Data Collection Application for Intrastat in Sweden
- Tax explanations concerning the rules for determining a permanent place of business.
- 2026 Intrastat Thresholds
- Portugal confirms 2026 Intrastat Reporting Thresholds
- Spain - Intrastat thresholds for 2026
- Slovakia - Intrastat thresholds for 2026
- Luxembourg - Intrastat thresholds for 2026
- Change in the Intrastat threshold in Greece
- Is Romania’s shift in approach going to pave the way for other EU Member States to use E Invoicing/e-reporting as an informative tool?
- ► January
- VAT Gap in Europe 2025
- Bulgaria tightens VAT rules on supply & install projects for foreign businesses
- ECJ Case judgement gives clarity on the documentation required to VAT exemption on an intra-Community dispatch
- Hungary - Intrastat threshold for 2026
- Data Sovereignty in Europe
- Is France considering a VAT Rate increase to tackle its deficit?
- Austria - VAT Authority warns against fraudulent e-mail messages with fake notices
- Bulgaria - Small Business Regime
- Regulations and guidance for a Variable Direct Debit (VDD) scheme implemented by the Irish Revenue
- Austria - Reduction in VAT on essential food from July 2026
- Extension of Deadlines for the Submission and Payment of VAT, VIES in Cyprus
- Input VAT Recovery for Partially Exempt Businesses: Lessons from the Littlewoods v HMRC Tribunal Decision
- ECJ Case: Should a free-of-charge provision of tooling be treated as a supply of services?
- Increase in the Intrastat thresholds in Denmark
- From Dispatch to Destination: The VAT Journey of Intra Community Goods
- Increase in the Intrastat thresholds in Slovenia
- New Intrastat thresholds in Latvia
- Key updates to e-invoicing in Romania
- Intrastat Threshold for 2026 period in Poland
- Slovak National Council Approves Tax Reforms
- Portugal Extends December 2025 Invoice Reporting Deadline to 9 January 2026
- Four New Regulations finalised for E-Invoicing Framework in Poland
- ► February
- ►2025
- ► December
- Switzerland - Annual VAT reporting for Eligible Small Businesses
- Amendments to the VAT Act Adopted by Croatian Parliament
- VAT-related rulings on intra-Community acquisitions and triangular transaction simplification
- New Italian Ruling affecting VAT Groups
- Morrisons get its fingers burnt after losing £17 million hot food VAT battle with HMRC
- EU to introduce customs duty fee on low-value e-Commerce packages from July 2026
- Belgium - VAT rate increases / decreases postponed till 1st March 2026
- Finnish VAT rate change to 13.5% approved by parliament
- UK Confirms Mandatory B2B E-Invoicing from April 2029
- Compliance in Real Time: Sweden’s Digital Audit Era
- Key Changes to Cyprus Intrastat Thresholds for 2026
- Sweden - Draft bill to reduce VAT rate on food
- Finland - Removal of intrastat arrivals obligation
- Lithuania - Intrastat thresholds for 2026
- Romania Intrastat Thresholds for 2026
- Romania’s tax audit program: intensified controls and digital enforcement
- Spain announces delay to Verifactu, giving companies more time to prepare
- Hungary - Public Consultation on New Mandatory e-Invoicing System
- Finland - single reference number for tax payments
- ► November
- France Faces €10 billion VAT shortfall: A fiscal shock for Europe’s second-largest economy.
- Amazon Ends Commingling: A New Era for Fulfilment
- UK 2025 Budget Update: Another Divergence by HMRC From EU Law
- Belgium - Budget agreements
- HMRC Tightens the Reins on Input VAT Refunds with Increased Scrutiny
- New Irish Revenue Guidance on application of VAT Group rules
- Poland - Proposed Increase in VAT Rate for Certain Non-Alcoholic and Energy Drinks
- Slovenia - Mandatory Business-to-Business (B2B) e-invoicing
- Germany - changes to the intra-EU VAT validation framework
- Portugal - VAT groups
- Switzerland - Proposed VAT rate changes delayed
- Hungary - Increase in VAT registration thresholds
- Crack-Down on lost VAT: How the EU Is Tackling Undervalued Import Parcels
- France reinstates VAT Exemption Regime retrospectively as of 1st January 2025
- VAT Treatment of single-use vouchers clarified in recent BFH ruling.
- Poland Proposes Major Changes to JPK_VAT
- Belgium - Proposed 22% VAT rate
- Germany to permanently reduce VAT on restaurant and catering services to 7% from 1.1.2026
- Portugal - Budget 2026
- Romania - Propose change to the Tax registration form
- Lithuania - VAT rate changes
- Cyprus - Extension of 0% VAT rate on essential goods
- The Netherlands – Bill to maintain reduced VAT rate on culture, media and sport accepted by Senate
- Bulgaria - Intrastat thresholds for 2026
- UK - Intrastat thresholds from 1st January 2026
- Import VAT Recovery: Why the right documentation matters
- France - VAT registration thresholds
- UK Import VAT Recovery: HMRC confirms ownership still matters
- Understanding the VAT Implications of Poland’s New Deposit Refund Scheme
- VeriFactu Regulation in Spain: What Businesses Need to Know for 2026
- France says “Au Revoir” to simplified tax representation- how non-EU importers must prepare
- No Exemption without transportation of tools: ECJ provides clarity in Brose Prievidza (C-234/24)
- HMRC Takes Another Step Toward Full Digitalisation with VAT Error Corrections Now Fully Online
- ► October
- Czech Republic - VAT group registration
- Portugal - Proposal to delay implementation of e-invoices, QES and SAF-T file
- Urgent: Non-EU businesses required to secure bank guarantee for VIES registration in Italy.
- Regulating the Digital Economy: VAT Controversy over user data at META
- Post-Brexit VAT Divergence and why the EU Forgives and the UK Doesn’t?
- VAT Considerations in Toll Manufacturing: Classification of Supplies
- Ireland - E-Invoicing and real time reporting
- Disbursements vs. Recharges : Understanding VAT Implications across the EU
- Poland - 50% VAT deduction on road vehicles extended
- Latvia - VAT Cut on Basic Foods
- Ireland - Budget 2026 - VAT rate changes
- The Netherlands - Bill to maintain reduced VAT rate on culture, media and sport adopted
- Belgium - New circular on the modernisation of the VAT chain
- Denmark - Proposal to remove 25% VAT rate on fruits and vegetables
- ► September
- Ferrero vs. HMRC and How Nutella Biscuits Escaped the 20% VAT Trap
- Loyalty Points or Discounts? Understanding the VAT Impact
- Greece - Mandatory e-invoicing
- Italy - VAT groups registration
- Portugal - VAT group simplification
- Slovakia - proposed increase in VAT rate on foods with high sugar and salt content
- Sweden - Temporary VAT cut on food
- 5 Data Considerations When Choosing the Right Compliance Solution for Your Business
- Bulgaria - SAF-T technical documentation published
- The EU E-Invoicing Shift and Why Data Accuracy Is Everything
- E-Invoicing in the EU: How are the Tax Authorities using your data?
- Are Pre-Filled VAT Returns Really Beneficial for Businesses?
- Concerns Raised at VAT Expert Group Meeting on E-Invoicing Standardisation Across the EU
- Romania - Change in the VAT registration threshold
- Belgium - Postponement of the introduction of the VAT chain
- ► August
- Major Overhaul to Slovakia’s VAT Return: What You Need to Know This Filing Period
- Slovakia - E-Invoicing
- Finland - change in the VAT refund process
- Belgium - E-Invoicing
- Greece - Mandatory B2B e-invoicing
- Denmark - Proposal to abolish VAT rate on books
- How UK VAT Registered Businesses saved £915 million and 49 Million Hours on VAT Compliance (and why you can too)
- Northern Ireland’s Unique Position Amid Changing US Tariffs?
- ► July
- Romania’s Last-Minute VAT Rate Change: A Wake-Up Call for SAP-Driven Businesses
- HMRC plan to be fully digital by 2030 but are your VAT processes ready?
- Poland - Corrections of VAT declaration during audit
- Norway - Mandatory E-Invoicing and Digital Bookkeeping
- The EU Council approves proposal for changes to legislation relating to EU distance sales made from outside the EU
- Romania - VAT rate changes
- Germany - Unified E-Invoicing Platform
- Bulgaria - SAF-T implementation
- Rethinking VAT Compliance in the era of real-time reporting
- The German Ministry of Finance releases new publication regarding e-invoicing
- Concerns Raised at VAT Expert Group Meeting on E-Invoicing Standardisation Across the EU
- Managing Global Indirect Tax Compliance: The Challenges Facing VAT Compliance Managers
- Urgent: Time is running out for Non-EU businesses to secure bank guarantee for VIES registration in Italy.
- Romania - Change in standard and reduced VAT rate
- The Great VAT Debate: Strawberry Sandwich or Cake?
- Palmstråle case shows that VAT exemption may still apply despite customs error
- ► June
- Croatia - E-Invoicing and E-reporting
- Poland - Draft legislation KSeF 2.0 adopted by Council of Minsters
- Lithuania - Bill proposing change in reduced VAT rate approved
- Slovakia - The bill proposing reduction in VAT rate rejected
- Romania - B2C e-invoicing
- Outdated and Overwhelmed: Why It’s Time to Automate VAT Compliance in SAP
- Greece - B2G e-invoicing postponed
- Finland - Reduction in the reduced VAT rate
- Poland - New draft acts on KSeF published
- Latvia - Mandatory B2B e-invoicing postponed
- ► May
- Why Standard SAP Condition Records Fall Short in VAT Determination — And What You Can Do About It
- Why VAT Teams Can't Afford to Ignore SAP’s Innovation Flywheel: What Sapphire 2025 Really Means for You
- France – End of one-off fiscal representation for imports: Extension granted
- New UK-EU "Reset" Deal: A Quiet but Crucial Update for VAT and Trade
- Slovakia - Import VAT postponement scheme
- Estonia - Standard VAT rate change
- Bulgaria - Draft order on the SAF-T released for public consultation
- Portugal - Deadline date extension for certain VAT declarations
- Poland - New draft version released of e-invoicing FA(3) schema
- Latvia - Proposal to delay B2B e-invoicing
- France - Reduction in the VAT exemption threshold delayed
- Netherlands to start rejecting VAT returns submitted too early
- Poland - Raise in the VAT exemption limit
- Hungary - Changes to late payment penalties
- Hungary - SAF-T file
- Hungary: Planned VAT changes in 2025
- EU Proposes VAT Reforms to Boost I-OSS Use and Strengthen VAT Compliance for Imported Goods
- Finland - Proposal to reduce VAT rate from 14% to 13.5%
- Germany - Planned reduction in VAT rate on restaurant meals
- Estonia - Bill to lower VAT rate on food products rejected
- Frustration grows for UK taxpayers trying to reach HMRC on their VAT Helpline
- Lithuania - proposed changes in reduced VAT rate
- ► April
- ► March
- Hungary - Proposal to reduce VAT rate on basic foodstuffs
- Finland - Plan to increase VAT rate on sweets and chocolate abandoned
- Netherlands - VAT rate change delayed
- Lithuania - Proposal to increase VAT exemption threshold for small buisnesses
- Lithuania - Increase in the reduced VAT rate planned
- EU Council Officially Adopts VAT in the Digital Age Package: What It Means for Businesses
- Poland - Changes in the VAT Act:
- Slovenia - E-invoicing
- ► February
- Belgium – Changes to modernise the VAT procedure as well as VAT collection
- Clarification of the conditions for adjusting incorrectly charged French VAT
- Spain - Intrastat sanctions
- Intrastat thresholds - 2025
- Netherlands - Submission of the supplementary return
- Italy - Extension of a Pilot for Pre-Filled VAT Returns
- Croatia - Electronic invoicing
- Netherlands - Planned changes in the VAT rate
- Netherlands - Real-Time taxation:
- Belgium - Federal government agreement on VAT topics
- Slovenia - Mandatory submission of VAT ledgers as of 1 July 2025
- Slovakia - planned changes from 1 July 2025
- Portugal - VAT rate changes
- Latvia - E-Invoicing
- Lithuania plans to reduce VAT on essential food and catering services
- ► January
- ► December
- ►2024
- ► December
- EU VAT Gap increased in 2022
- Finland - Increase in the reduced VAT rate from 10% to 14%, effective 1st January 2025
- France - VAT Reduction for Shoe and Leather Goods Repairs from 20% to 5.5% as of 1st January 2025.
- Ireland - VAT Rate changes announced in State Budget for 2025
- Malta - Women’s sanitary products will be subject to a 0% VAT rate as of 1st January 2025.
- ► November
- ITALY - new VAT penalties regime entered into force
- Changes to EU place of supply rules for virtual events as of January 2025
- Slovakia - Approved increase of the standard and reduced VAT Rate with effect from 1st January 2024
- Cyprus - 0% VAT Rate for basic food and women's hygiene products has been reinstated as of 4th November 2024.
- VAT in the Digital Age (ViDA) package is APPROVED!
- ► October
- New regulations for Small Businesses operating within EU effective from 1st January 2025
- Slovakia - Proposal of the standard VAT Rate increase from 20% to 23% with effect from 1st January 2025.
- Estonia - Changes in the VAT Rates in 2025
- Belgium - Change of the deadline for quarterly VAT declarations from 1st January 2025.
- Cyprus - 0% VAT Rate for basic food and women's hygiene products will not be further extended after 30th September 2024
- ► July
- ► June
- ► May
- Slovakia - Draft bill proposing a temporary reduction of the VAT Rate for gasoline and diesel fuels
- Lithuania - Proposal to reinstate the reduced VAT Rate for Catering Services and Takeaway food
- Cyprus - 0% VAT Rate for basic food and women's hygiene products extended.
- VAT in the Digital Age (ViDA) package NOT approved
- Bulgaria - Further extension of 0% VAT Rate for bread and flour.
- ► April
- ► March
- 4 party VAT triangulation permissible in the Netherlands
- UK - Increase of the VAT registration and de-registration threshold
- Poland - 0% VAT Rate on food will not be extended after 31st March 2024
- Germany - Reduced VAT Rate for gas and district heating will expire on 31st March 2024
- Poland - proposal of reduced VAT Rate for Beauty Industry from 23% to 8%
- UK - HMRC changes in the agent authorisation for VAT
- ► February
- Final proposal on German e-invoicing legislation published
- Slovenia - Stricter penalties for for late VAT submission
- Northern Ireland and UK - Changes in the OSS and IOSS schema
- New timetable for the introduction of e-invoicing in France
- Poland - Consultations regarding the e-invoicing
- Belgium urged to prioritise the SVR element of ViDA during current EU Council presidency
- Creating a business case for VAT transformation
- Polish e-invoicing – discussions on implementation of KSeF to begin shortly
- Germany - Germany offer online marketplace operators the facility to check domestic VAT ID numbers
- ► January
- ► December
- ►2023
- ► December
- Poland - zero per cent VAT rate on food extended until 30th June 2024.
- Germany to delay mandatory issuing of e-invoices until January 2027
- Latvia - Government approved increase in VAT rate on fruit and vegetables to 12%
- France - French Senate proposed new earlier timeline for introduction of e-invoicing for large businesses.
- ► November
- Finland - Proposed increase in reduced VAT rate from 10% to 14% from 2025
- Sweden - Update in invoicing guidelines
- UK - Autumn Statement for 2023
- Greece- Budget 2024 - Proposed VAT changes
- Poland - Proposal to extend 0% VAT rate on food until 30th June 2024.
- Slovakia - Proposal to increase the VAT registration threshold from EUR 49,790 to EUR 75,000.
- Czech Republic - Consolidation of the reduced VAT rates into a single 12% rate from 1st January 2024 was signed into law.
- Digital VAT Reporting consultation in Ireland: Revenue to take inspiration from businesses’ experiences in other jurisdictions
- Germany - VAT on restaurant and catering services to revert to 19% from 1st January 2024.
- EU Commission ViDA update: Implementation delayed due to Member State deliberation on e-invoicing & digital reporting pillar
- Czech Republic - Consolidation of the reduced VAT rates into a single 12% rate approved by the Parliament
- Luxembourg - Extension of reverse charge mechanism from 1st January 2024
- EU - Update on e-invoicing time frame
- Latvia - Proposed 12% VAT rate on fruit and vegetables
- Romania - Change in VAT rate from 1st january 2024
- ► October
- Czech Republic - Consolidation of the reduced VAT rates into a single 12% rate approved by Lower Parliament
- Ireland - Zero rated medical equipment and appliances explained
- France - New timeline for e-invoicing
- Estonia - E-invoicing
- Portugal - Proposed VAT measures in Budget 2024
- Greece - Potential e-invoices from 2025
- EU Commission update on ViDA discussions: Pre-clearance of invoice to be the cornerstone of E-invoicing & Digital reporting requirements
- Hungary - New M2M eVAT platform from 1st January 2024
- Ireland: Public consultation on VAT e-invoicing & digital reporting
- Malta - New 12% reduced VAT rate
- Greece - Changes in VAT rate from 1st November 2023
- Latvia - Proposed increase of VAT registration threshold to €50,000 in 2024
- Ireland - Proposed VAT measures in Budget 2024
- Croatia - B2B e-invoicing
- Bulgaria - Plans to introduce SAF-T
- Romania - Draft legislation on mandatory real time reporting from 1st January 2024 and e-invoicing from 1st July 2024
- Italy - VAT deductibility for end of the year invoices received in January
- Belgium - Draft legislation on B2B e-invoicing from 1st January 2026
- ► September
- Latvia E-Invoicing
- Germany E-Invoicing
- Belgian Intrastat Portal access
- Portugal and Cyprus - Extension of the zero VAT rate on essential goods
- Romania - Change in VAT rate in the wood and energy industries
- Denmark - New automatic functionality to reconcile amounts declared in the VAT return
- Switzerland - VAT compliance changes from 1 January 2025
- Netherlands - Change in the invoice requirement for triangular simplification and on small businesses regulation
- Denmark - Interest on VAT corrections from 1st July 2023
- Romania - Change in VAT return form
- Slovakia - Proposed lower threshold on simplified invoices
- ► August
- ► July
- The German Ministry of Finance issues first draft of its Growth Opportunities Act
- Finland - VAT rate change proposal
- Slovakia - E-invoicing for B2G and G2G transactions
- Lithuania - Extension of reduced VAT rate for food services
- Germany receives authorisation to proceed with B2B e-invoicing
- The European Parliament proposes potential delay to ViDA of up to 2 years
- VAT rules on e-commerce: EU Commission outlook two years on
- Spain - Reduction in VAT rate on basic food items extended until 31st December 2023.
- Proposal issued to allow derogation to Germany for B2B e-invoicing
- ► June
- Romania - E-invoicing for all B2B transactions
- Sweden clarifies its position in regards to fixed establishments in Sweden
- Belgium updates circular to confirm "Reverse Charge" wording being necessary in simplified triangulation
- Netherlands - Increase in interest rate charged on late payment of VAT
- Belgium - Extension to submission deadline for periodic VAT return and EC sales list
- Estonia - Increase in VAT rates.
- Switzerland will introduce deemed supplier rules for online marketplaces
- ViDA: Update from ECOFIN meeting
- United Kingdom and Isle of Man - Change to interest rates applied to late VAT payments and overpayments.
- Cyprus - Proposed reduction in VAT on a number of products and services.
- VIDA deadline may be extended
- EU Customs reform: A VAT perspective
- VIDA - Public consultation - Meridian Podcast Series
- ► May
- Germany - Businesses using OSS may receive payment reminders from other EU Member States.
- Poland - End to tax schemes introduced as a result of the cancellation of the COVID 19 epidemic emergency - July 2023.
- Portugal - Extension to submission and payment deadline for periodic VAT return for the period June and Quarter 2 2023.
- Change in HMRC - VAT registration helplines
- German Ministry of Finance publishes clarification on the VAT treatment of chain transactions
- Belgium - Changes to the issuing of VAT statement of accounts
- Greece - mandatory e-invoicing in B2G sector
- EU VAT Update May 2023
- Top 5 risks areas for cross-border VAT
- ► April
- Swiss periodic VAT return modified to incorporate increase in VAT rates from January 2024
- Update on mandatory e-invoicing in Germany for B2B domestic transactions
- Cyprus - Extension to the submission and payment deadlines for periodic VAT returns.
- Portugal temporarily applies zero rate VAT to certain foodstuffs
- Poland - Introduction of reverse charge on wholesale transaction related to gas, energy and CO2 emission allowances.
- EU VAT update April 2023
- France - Secure messaging service - September 2023
- ► March
- France - Change in VAT registration process
- Italy assesses VAT on free services
- ECJ ruling on case 695/20 – Fenix International Ltd
- 2023 Intrastat thresholds
- E-Invoicing in Germany
- Belgium announces updates to VAT procedures and collection
- Meridian wins innovation award for SAP Business Technology Platform (BTP)
- EU VAT trends March 2023
- Changes in thresholds for VAT payments frequency in Italy
- Meridian wins innovation award for SAP Business Technology Platform (BTP)
- The Windsor Framework and its impact on VAT in Northern Ireland
- VAT updates for Poland and Belgium
- ► December
- ►2022
- ►2021
- ►2020