On the 3rd September, the European Commission published new information on the operation of the EU’s VAT e-commerce rules, highlighting the continued growth of the One Stop […]
On the 3rd September, the European Commission published new information on the operation of the EU’s VAT e-commerce rules, highlighting the continued growth of the One Stop […]
Input VAT deduction and VAT neutrality With regard to the right of deduction, the main principle is the allocation of the purchase. VAT incurred on goods or […]
For many international tax teams, Excel is a familiar and practical way to manage VAT compliance. It’s flexible, easy to adapt and can be built around the […]
The Italian Revenue Agency issued a protocol that introduces procedure for the automated VAT settlement in case taxpayer fails to file Annual VAT Return. New procedure is […]
France’s electronic invoicing and e-reporting reform reaches its first major implementation date on 1st September 2026. For businesses still preparing their systems, the immediate question is no […]
VAT is intended to be a tax on consumption, not a cost for businesses. The principle of VAT neutrality means that, where a business makes taxable supplies, […]
The French Government has officially confirmed the postponement of the transfer of VAT provisions to the Code des Impositions sur les Biens et Services (CIBS). An ordinance […]
The European Union’s VAT system is founded on the principle that VAT should be applied fairly and consistently, while allowing taxpayers to organise their commercial activities within […]
The Ongoing Challenge of Combating VAT Fraud VAT fraud has long been one of the greatest challenges facing tax authorities across Europe. One of the most damaging […]
Bad debt relief is a VAT mechanism that allows businesses to recover VAT previously accounted for on supplies where payment is ultimately not received. VAT generally becomes […]
Poland’s recent introduction of the KSeF (National e-Invoicing System) represents a fundamental change in how businesses issue, manage, and correct invoices. As mandatory adoption progresses, taxpayers are […]
E-Invoicing has become a prominent area of development around Europe. However, recently it has also become equally prominent that e-invoicing is only a stepping stone for a […]
Starting from 1st October 2026, businesses will be required to apply for, change, or cancel their EORI numbers exclusively online. Paper forms will no longer be accepted. […]
Introduction Historically, VAT rules in France were codified within the Code Général des Impôts (CGI), alongside with a wide range of other taxes. The recodification of VAT […]