The Dutch Senate approved the bill by which the VAT rate for culture, media and sports will be retained at the 9%. The VAT on accommodation will […]
The Netherlands – Bill to maintain reduced VAT rate on culture, media and sport accepted by Senate
Archiv der Beiträge für 2025
Bulgaria – Intrastat thresholds for 2026
Bulgaria has announced the new Intrastat thresholds for 2026. The Intrastat declaration thresholds for 2026 are as follows: for intra-Union exports (dispatches) – BGN 2,250,000 (approximately EUR […]
UK – Intrastat thresholds from 1st January 2026
UK confirmed there will be no change to existing Intrastat arrivals and dispatches thresholds for reporting movements between Northern Ireland (NI) and the EU. Therefore, exemption thresholds […]
Import VAT Recovery: Why the right documentation matters
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 […]
France – VAT registration thresholds
The French parliament has adopted a law setting out VAT exemption thresholds, effectively repealing and suspending the planned reduction introduced by the 2025 Finance Law. The exemptions […]
UK Import VAT Recovery: HMRC confirms ownership still matters
The First-tier Tribunal’s decision in TSI Instruments Ltd v HMRC [2025] UKFTT 1278 (TC) sends a clear message to businesses operating in the UK: import VAT is […]
Understanding the VAT Implications of Poland’s New Deposit Refund Scheme
Poland’s Deposit Refund Scheme (DRS), which launched on October 1, 2025, marks a major shift in how beverage packaging is managed—and taxed. Designed to boost recycling and […]
VeriFactu Regulation in Spain: What Businesses Need to Know for 2026
What is VeriFactu and Why is it Coming into Place? Spain has introduced the VeriFactu Regulation which will come into effect in January 2026. The regulation is […]
France says “Au Revoir” to simplified tax representation- how non-EU importers must prepare
For decades, France allowed non-EU companies to import goods under Customs Procedure 42 (Regime 42) using a simplified tax representation model. This regime enabled businesses to avoid […]
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 […]
HMRC Takes Another Step Toward Full Digitalisation with VAT Error Corrections Now Fully Online
HMRC has introduced a new Online VAT Error Correction service, meaning all VAT error disclosures must now be made digitally through your Government Gateway VAT account. What’s […]
Czech Republic – VAT group registration
Time is running out to submit an application for group VAT registration for the Czech businesses that wish to set up a VAT group starting from January […]
Portugal – Proposal to delay implementation of e-invoices, QES and SAF-T file
The new draft State Budget Law for 2026 was published in Portugal proposing a delay in implementation of e-invoices, qualified electronic signature (QES) and SAF-T file. As […]
Urgent: Non-EU businesses required to secure bank guarantee for VIES registration in Italy.
Die Frist für das Vorliegen einer Bankgarantie für Unternehmen aus Nicht-EU-Ländern, um ihre Aufnahme in das EU-Mehrwertsteuer-Informationsaustauschsystem (MIAS) zu gewährleisten, lief am [...]