The digital transformation of tax administration is accelerating worldwide. Many jurisdictions inside and outside the EU are moving toward real‑time or near real‑time VAT transaction reporting known […]
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 […]
As of January 1, 2025, Swiss VAT-registered small and medium-sized enterprises (SMEs) are able to opt for annual VAT reporting instead of the previous quarterly or monthly submissions. […]
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 […]
The Swiss government’s proposed increase of the standard Value Added Tax (VAT) rate from 8.1% to 8.8%, initially planned for January 2026, is now likely to be delayed until […]
Introduction: Since 1 July 2021, import VAT is due on all commercial imports, regardless of their value. However, non-EU suppliers and marketplaces who have signed up to […]
UK confirmed there will be no change to existing Intrastat arrivals and dispatches thresholds for reporting movements between Northern Ireland (NI) and the EU. Therefore, exemption thresholds […]
Understanding import VAT Import VAT applies to goods brought into the EU from abroad and is payable in the member state where the goods are imported. Several […]
The First-tier Tribunal’s decision in TSI Instruments Ltd v HMRC [2025] UKFTT 1278 (TC) sends a clear message to businesses operating in the UK: import VAT 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 […]
Um die Steuerberichterstattung zu vereinfachen und die Steuerhinterziehung einzudämmen, plant Norwegen die Angleichung an die EU-Standards und die Einführung der obligatorischen elektronischen Rechnungsstellung und digitalen Buchführung. Die norwegische Steuerbehörde [...]