Effective 1 May 2026, the Dutch Tax Administration (Belastingdienst) will switch their primary bank from ING to Rabobank. As a result, the bank account numbers (IBANs) for tax payments, including VAT […]
Starting from 1st January 2027, France will abolish the Simplified VAT Taxation Regime (Régime Réel Simplifié de TVA), marking a significant shift in its fiscal landscape. This reform, introduced under the 2025 Finance […]
Value Added Tax is built on the principle that each supply of goods or services should be treated as a separate and independent transaction. This “stand-alone supply” […]
On 5 March 2026, the Court of Justice of the European Union (ECJ) delivered its judgment in Case C‑472/24, MB “Žaidimų valiuta”, providing important clarification on the […]
The judgment delivered by the European Court of Justice (CJEU) in Case C‑640/23 (Greentech) provides important clarification on how businesses can recover VAT that was incorrectly charged […]
Exports of goods from the European Union (EU) to Third Countries are a key part of international trade. The below article will outline the conditions for the […]
After a series of EU case‑law developments (see previous publication), the Boehringer Ingelheim Limited decision has now been issued in the UK, and this time it is […]
The recent decision in Innovative Bites Limited v HMRC has once again highlighted the complexities of UK VAT rate classification. Much like the well-known Jaffa Cakes case, […]
The Slovak Ministry of Finance has introduced a significant proposal to amend the Value Added Tax (VAT) Act, aiming to boost small businesses by raising the mandatory […]
As part of a broader government strategy to combat rising inflation and support household purchasing power, Cyprus has officially implemented a temporary zero-rate VAT on fresh, chilled, […]
In a move aimed at reducing administrative burdens for micro-enterprises and freelancers, the Belgian federal government has approved an increase in the VAT exemption threshold for small […]
On the 24th of March 2026, Spain’s Council of Ministers approved a Royal Decree (Law 18/2022), resulting in the implementation of mandatory electronic invoicing for B2B transactions […]
On 5th March 2026, the Court of Justice of the European Union (CJEU) delivered its judgment on the VAT treatment of customer loyalty programmes in Case C‑436/24, […]
On 12 March 2026, the Court of Justice of the European Union (ECJ) delivered its judgment in Case C‑521/24, Aptiv Services Hungary Kft ( hereinafter”Aptiv”), offering long‑awaited […]