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. […]
Joint VAT liability for a third party – ECJ Bulgarian case ruling Vaniz (C-121/24)
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Belgium – Parliament Adopts VAT Bill on various VAT changes
In February 2026, the Belgian Federal Parliament approved a comprehensive VAT reform bill (Bill No. 56/1205). This landmark legislation introduces significant shifts in compliance enforcement, asset monitoring, and […]
Supply and Installation Agreements: Getting the correct VAT treatment
Supply and installation agreements are common across many sectors, such as manufacturing and construction. However, ensuring the correct VAT treatment is vital and often not straightforward. Supply […]
France Transfers VAT rules into new Consolidated Tax Code
Starting on 1st September 2026, France will officially transfer its Value Added Tax (VAT) provisions from the General Tax Code (Code général des impôts or CGI) to a dedicated section […]
Spain – Extended deadline for resignation or revocation of the simplified VAT regimes
The Spanish tax authority (AEAT) has established a new extraordinary deadline, allowing taxpayers to resign from the Immediate Supply of Information (SII) system and the Monthly VAT […]
French 2026 Finance Bill approved
The French Parliament officially approved the Finance Bill for 2026 (PLF 2026) early February 2026, which includes critical updates for French mandatory e-invoicing and e-reporting reform. This approval confirms […]
Irish Revenue Confirms What Constitutes a Large Corporate for Phase One of VAT Modernisation
On 10 February 2026, Revenue confirmed what constitutes a “large corporate” for the purposes of Phase One of Ireland’s VAT Modernisation programme, which aims to digitise and […]
New Italian Unified VAT Code approved
Italian new Unified VAT Code (Legislative Decree No. 10/2026), officially titled the Testo Unico IVA, is scheduled to take effect on 1st January 2027. This reform consolidates over 50 years of […]
Hungary Mandates Digital Receipt Data Reporting Starting September 2026
Hungary is taking a step toward a fully digital economy by mandating comprehensive receipt data reporting for all businesses. Effective 1st September 2026, the National Tax and Customs Administration (NAV) will […]
Tax obstacles in the single market
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 […]
Romania Extends RO e-Factura (B2B) Deadline for SMEs to 1 July 2026
The Romanian government has officially extended the mandatory RO e-Factura enforcement deadline for small and medium-sized enterprises (SMEs) to 1st July 2026. This targeted deferral provides a significant “runway” for […]
Denmark cancels OIOUBL 3.0
In January, the Danish Business Authority (Erhvervsstyrelsen) officially announced the cancellation of OIOUBL 3.0, a move that signals a major turn in the nation’s digital roadmap. This decision follows significant […]
Change in the Data Collection Application for Intrastat in Sweden
Statistic Office in Sweden (SCB) is undergoing a major transition in how it collects trade data (surveys on Special Movements of Goods and Intrastat). Starting in 2026, the long-standing IDEP.web application […]
2026 Intrastat Thresholds
This table highlights the 2026 Intrastat thresholds, outlining the annual trade value limits that determine when businesses must submit Intrastat declarations for intra-EU goods movements. Thresholds differ […]