A recent judgment issued 12th March 2026 from the Court of Justice of the European Union highlights a critical VAT issue: can businesses recover VAT on entertainment […]
Think Your Entertainment Expenses Are Deductible? The CJEU Says Think Again!
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ECJ Rules on VAT Treatment of In Game Virtual Currency – Key Clarifications in Case C 472/24 (Žaidimų valiuta)
The Court of Justice of the European Union (ECJ) has issued an important judgment in Žaidimų valiuta (Case C‑472/24), providing clarity on the VAT treatment of transactions […]
Why Chatbots Don’t Solve VAT Compliance
Chatbots are increasingly being added to tax and finance tools to make systems feel more interactive. But the underlying limitations remain the same, and none of them […]
Joint VAT liability for a third party – ECJ Bulgarian case ruling Vaniz (C-121/24)
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. […]
Can Artificial Intelligence Really Replace VAT Compliance Teams?
Artificial intelligence (“AI”) is transforming how businesses manage data, processes, and decision-making. In VAT, AI-driven tools promise faster VAT determination, automated reporting, and real-time compliance at scale. […]
Amazon Ends Commingling: A New Era for Fulfilment
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 […]
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 […]