Amazon has begun phasing out its commingling program, marking a significant shift in how products are stored and fulfilled through FBA. For years, commingling allowed Amazon to […]
Amazon Ends Commingling: A New Era for Fulfilment
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No Exemption without transportation of tools: ECJ provides clarity in Brose Prievidza (C-234/24)
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 […]
Regulating the Digital Economy: VAT Controversy over user data at META
Background Meta Platforms are facing unprecedented scrutiny in the European Union over their business model, particularly the generation of revenue through users data, which is gained in […]
VAT Considerations in Toll Manufacturing: Classification of Supplies
The VAT treatment of manufacturing arrangements continues to present significant challenges for businesses operating across borders. In particular, toll manufacturing raises complex questions regarding whether the activities […]
Disbursements vs. Recharges : Understanding VAT Implications across the EU
Background In the world of VAT compliance, few topics cause more confusion than the distinction between disbursements and recharges. While both involve passing costs to clients, their […]
Ferrero vs. HMRC and How Nutella Biscuits Escaped the 20% VAT Trap
Ferrero UK Limited has scored a sweet victory in its appeal against HMRC after a tribunal ruled that its popular Nutella biscuits are not “partly chocolate-covered” and […]
Loyalty Points or Discounts? Understanding the VAT Impact
A recent Advocate General opinion in the ECJ Case C‑436/24 Lyko Operations AB, raised important VAT questions for loyalty schemes. It clarified how loyalty points should be […]
5 Data Considerations When Choosing the Right Compliance Solution for Your Business
In today’s fast-paced, regulation-driven landscape, your VAT Compliance solution isn’t just a nice to have – it’s the centre piece to you VAT risk management and tax […]
HMRC plan to be fully digital by 2030 but are your VAT processes ready?
On 21 July 2025, HMRC published its updated Digital Transformation Roadmap, outlining its vision for a modern tax system that’s “digital by default” by 2030. This isn’t […]
The EU Council approves proposal for changes to legislation relating to EU distance sales made from outside the EU
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 […]
Rethinking VAT Compliance in the era of real-time reporting
As tax authorities move toward e-invoicing and live reporting, traditional VAT processes may no longer be fit for purpose. Rethinking VAT Compliance in the era of real-time […]
Concerns Raised at VAT Expert Group Meeting on E-Invoicing Standardisation Across the EU
Key Issues Identified: During a recent meeting of the VAT Expert Group, several members voiced concerns regarding the lack of standardisation in e-invoicing models across EU Member […]
Managing Global Indirect Tax Compliance: The Challenges Facing VAT Compliance Managers
Fast paced changes to business models, navigating increased complexities in VAT regulations and the shift from traditional end of period VAT return processes towards digitisation are leaving […]
Palmstråle case shows that VAT exemption may still apply despite customs error
On 12 June 2025, the EU Court of Justice (ECJ) made a big decision (Case C-125/24, Palmstråle AG) that’s good news for businesses re-importing goods into the […]