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 […]
VAT Gap in Europe 2025
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Bulgaria tightens VAT rules on supply & install projects for foreign businesses
If your business supplies goods to Bulgaria and installs them on‑site, a major change is coming your way. From 1st January 2026, foreign suppliers will have to […]
ECJ Case judgement gives clarity on the documentation required to VAT exemption on an intra-Community dispatch
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 […]
Hungary – Intrastat threshold for 2026
Hungary has increased its Intrastat reporting thresholds for the 2026 calendar year. These changes are designed to simplify compliance for smaller businesses by reducing the number of entities […]
Data Sovereignty in Europe
The topic of Data Sovereignty is becoming increasingly important for organisations across Europe, particularly as regulatory expectations continue to evolve and the need for secure, locally governed […]
Austria – VAT Authority warns against fraudulent e-mail messages with fake notices
The Austrian Federal Ministry of Finance (BMF) issued a critical warning regarding an increased number of fraudulent email messages targeting both citizens and entrepreneurs. These sophisticated phishing attempts use […]
Bulgaria – Small Business Regime
Bulgaria has introduced significant changes to its Value Added Tax (VAT) rules for small enterprises effective from 1st January 2026. These amendments align Bulgarian national law with the […]
Regulations and guidance for a Variable Direct Debit (VDD) scheme implemented by the Irish Revenue
In August 2025, the Irish Revenue published a Variable Direct Debit (VDD) system for VAT payments on ROS, which replaces the current Fixed Direct Debit (FDD) option, […]
Austria – Reduction in VAT on essential food from July 2026
Austria plans to halve the VAT rate on selected basic food from 10% to just under 5%, with the change scheduled to take effect in mid-2026. The exact list […]
Extension of Deadlines for the Submission and Payment of VAT, VIES in Cyprus
The Cyprus Tax Department has announced an extension of the deadline for several key tax obligations to 20th January 2026. This measure aims to provide affected businesses and […]
ECJ Case: Should a free-of-charge provision of tooling be treated as a supply of services?
The ECJ Case involving Mercedes Benz (T-680/25) concerns a common VAT issue for businesses involved in manufacturing: whether the free provision of tooling/equipment (used to produce components […]
Increase in the Intrastat thresholds in Denmark
Denmark has updated its Intrastat reporting thresholds for businesses engaged in the trade of goods within the EU. These thresholds determine whether a company must submit monthly […]
From Dispatch to Destination: The VAT Journey of Intra Community Goods
If you are VAT registered in an EU Member State and are selling goods to business customers (B2B) you may not be required to charge VAT on […]
Increase in the Intrastat thresholds in Slovenia
Starting from 1st January 2026, Slovenia has officially raised its Intrastat exemption thresholds for both the arrival and dispatch of goods within the European Union. These adjustments aim to […]