A recent UK First-tier Tribunal decision has provided welcome clarity on when input VAT on advertising and marketing costs can be recovered in full, even by partially […]
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 […]
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 […]
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 […]
Understanding import VAT Import VAT applies to goods brought into the EU from abroad and is payable in the member state where the goods are imported. Several […]
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 […]
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 […]
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 […]
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 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 […]
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 […]
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 […]
The move toward mandatory e-invoicing across the European Union is accelerating rapidly. While the EU’s VAT in the Digital Age (“ViDA”) proposals aim for greater harmonisation, the […]
E-Invoicing in the EU: How are the Tax Authorities using your data? The shift towards e-invoicing across the European Union has generated significant debate. Businesses are questioning […]