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 Irish Revenue has announced a major change to VAT grouping rules, effective from 19 November 2025. Key changes and updates to Irish VAT-Group Rules: Irish VAT groups […]
Polish government proposed a bill to increase the VAT rate on certain non-alcoholic and energy drinks. The new legislation would eliminate the current reduced VAT rates for these products, with […]
As part of the country’s move toward full digitalization and alignment with the EU’s VAT in the Digital Age (ViDA) initiative, Slovenia is planning introduction of the […]
From November 30, 2025, Germany will update its technical interface for verifying foreign VAT numbers by introducing a new REST API-based system. This change, announced by the Federal Central […]
Portugal has officially approved legislation to introduce a VAT grouping regime, that is designed to improve cash flow for groups of closely linked companies. The new rules […]
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 […]
In a move designed to reduce the administrative and tax burdens on small businesses, the Hungarian government has announced a phased increase of its annual VAT registration […]
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 […]
The French government has officially restored the VAT exemption regime (franchise en base de TVA) which was in force as of 1st January 2025, following significant opposition. […]
Introduction The VAT treatment of vouchers has long posed challenges for businesses and tax authorities alike. The distinction between single-purpose and multi-purpose vouchers is often complex in […]
What Businesses Need to Know The Polish Ministry of Finance has announced significant amendments to the regulation governing VAT returns and records (JPK_VAT). These changes, driven by […]
Belgium is currently debating a proposal to increase the standard VAT rate from 21% to 22%. The proposal is part of the broader reform of the federal […]
The German government has announced a significant tax reform aimed at supporting the hospitality sector: starting January 1, 2026, the VAT rate on food served in restaurants […]