A recent VAT-related rulings was delivered by the European Court of Justice at the end of January 2026 providing guidance on the application of the VAT exemption […]
In VAT jurisdictions throughout the EU, a supplier who fails to pay the VAT collected on his taxable supplies may create a financial risk for VAT authorities. […]
Artificial intelligence (“AI”) is transforming how businesses manage data, processes, and decision-making. In VAT, AI-driven tools promise faster VAT determination, automated reporting, and real-time compliance at scale. […]
In February 2026, the Belgian Federal Parliament approved a comprehensive VAT reform bill (Bill No. 56/1205). This landmark legislation introduces significant shifts in compliance enforcement, asset monitoring, and […]
For some years now, most VAT compliance tools promise efficiency, a few offer workflow improvements and nearly all get rid of the need for excel spreadsheets. These […]
Supply and installation agreements are common across many sectors, such as manufacturing and construction. However, ensuring the correct VAT treatment is vital and often not straightforward. Supply […]
Starting on 1st September 2026, France will officially transfer its Value Added Tax (VAT) provisions from the General Tax Code (Code général des impôts or CGI) to a dedicated section […]
The Spanish tax authority (AEAT) has established a new extraordinary deadline, allowing taxpayers to resign from the Immediate Supply of Information (SII) system and the Monthly VAT […]
La transformation numérique de l’administration fiscale s’accélère à l’échelle mondiale. De nombreuses juridictions, à l’intérieur et à l’extérieur de l’UE, s’orientent vers une déclaration des transactions TVA en temps réel ou quasi-temps réel, connue sous le nom de « VAT reporting ». […]
The French Parliament officially approved the Finance Bill for 2026 (PLF 2026) early February 2026, which includes critical updates for French mandatory e-invoicing and e-reporting reform. This approval confirms […]
On 10 February 2026, Revenue confirmed what constitutes a “large corporate” for the purposes of Phase One of Ireland’s VAT Modernisation programme, which aims to digitise and […]
Italian new Unified VAT Code (Legislative Decree No. 10/2026), officially titled the Testo Unico IVA, is scheduled to take effect on 1st January 2027. This reform consolidates over 50 years of […]
The Swiss Federal Council has proposed a temporary increase in the VAT rate to finance a military and security infrastructure. Key Details of the Proposal – A […]
Hungary is taking a step toward a fully digital economy by mandating comprehensive receipt data reporting for all businesses. Effective 1st September 2026, the National Tax and Customs Administration (NAV) will […]