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 […]
Denmark has updated its Intrastat reporting thresholds for businesses engaged in the trade of goods within the EU. These thresholds determine whether a company must submit monthly […]
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 […]
Starting from 1st January 2026, Slovenia has officially raised its Intrastat exemption thresholds for both the arrival and dispatch of goods within the European Union. These adjustments aim to […]
For the 2026 statistical year, Latvia has established updated Intrastat exemption thresholds to determine reporting obligations for intra-EU trade. Businesses exceeding these limits must submit monthly declarations to […]
Emergency Ordinance no. 120/2021 (GEO 120/2021) is the founding legal framework for Romania’s national e-invoicing system (RO e-Factura). As of January 1, 2026, several significant updates and deadline […]
For the 2026 reference year, the Central Statistical Office in Poland has established specific thresholds for Intrastat reporting. These thresholds determine whether a business is required to […]
The Slovak National Council has approved a major legislative package amending the VAT Act and several related laws. The primary measures are effective from 1st January 2026, although […]
The Portuguese Secretary of State for Tax Affairs is granting an exceptional extension for the communication of invoices related to December 2025. Taxpayers now have until 9 January […]
In December 2025, Poland’s Ministry of Finance and Economy finalised the legislative landscape for the National e-Invoicing System (KSeF) by signing four critical executive regulations. These regulations […]
Ab dem 1. Januar 2025 können kleine und mittlere Unternehmen (KMU), die in der Schweiz mehrwertsteuerpflichtig sind, anstelle der bisherigen vierteljährlichen oder monatlichen Meldungen für eine jährliche Meldung der Mehrwertsteuer optieren. [...]
Das kroatische Parlament hat den endgültigen Vorschlag zur Änderung des Mehrwertsteuergesetzes angenommen und damit einen wichtigen Schritt zur Modernisierung der Steuervorschriften getan. Diese Änderungen, die in erster Linie [...]
Der Gerichtshof der Europäischen Union hat am 3. Dezember 2025 ein neues Urteil zur Mehrwertsteuer gefällt. In diesem Urteil wird klargestellt, dass die Vereinfachung der Mehrwertsteuer-Dreieckskonstruktion nicht strikt [...]