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. […]
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 […]
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 […]
UK supermarket chain Morrisons has lost a long-running UK High Court case against HM Revenue & Customs (HMRC) over whether its rotisserie chickens should attract standard VAT […]
On 2nd December 2025, the Spanish Ministry of Finance announced a one-year delay in the mandatory rollout of the new Verifactu digital invoicing and verification regulations. While […]
On 26 November 2025, the UK Budget announced a significant clarification to the treatment of overseas establishments within UK VAT groups. This move marks yet another deliberate […]
In recent months, HMRC has signalled a more stringent approach to input VAT claims and refunds. Recent guidance clarifies when late claims will be accepted and highlights […]
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 […]
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 […]
In H Ripley & Co Ltd v HMRC, the Upper Tribunal recently confirmed a strict UK rule: zero rating exports requires that the supplier holds sufficient proof […]
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 […]
From 1 July 2025, Slovakia has rolled out its first major VAT return update in more than four years. The new DPHv25 form replaces the previous format […]
