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 […]
The EU Council authorised Poland to extend the special measure limiting VAT deductions to 50% on the purchase, intra-Community acquisition, importation, hire, or leasing of certain motorised […]
The Latvian government approved application of a reduced VAT rate of 12% on milk (with exception to ultra-sterilised milk), bread, poultry meat and eggs from 1 July […]
The Irish Budget was announced on 7th October 2025 and included the following VAT measures: The 9% reduced VAT rate on gas and electricity which was due […]
The Dutch Parliament approved the bill by which the VAT rate for culture, media and sports will be retained at the 9%. The VAT on accommodation will […]
A new circular was published in Belgium announcing the indefinite postponement of the modernisation of the VAT chain in Belgium. As a result the end of the […]
In order to promote healthier diet and reduce household costs, the Conservative Party in Denmark proposed the removal of 25% VAT rate on fruit and vegetables. There […]
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 […]
Greece officially confirmed the introduction of a mandatory B2B e-invoicing on a phased basis with following timelines: Greece – Mandatory e-invoicing •2nd February 2026: Large businesses •1st […]
Time is running out to file Modello AGI/1 for the Italian businesses that wish to set up a VAT group starting from January 2026. The Modello AG/1 […]
The Law proposing introduction of a VAT group simplification in Portugal was approved by the Council of Ministers. A VAT group simplification will allow related businesses that […]
Slovakia plans to increase a VAT rate applicable to food with high content of sugar and salt from 19% to 23%. This includes among others, chocolate, biscuits, […]
The Swedish government plans to temporarily reduce VAT rate on food from 12% to 6% in order to support households and wider economy. The 6% VAT rate […]