Value Added Tax is built on the principle that each supply of goods or services should be treated as a separate and independent transaction. This “stand-alone supply” […]
The judgment delivered by the European Court of Justice (CJEU) in Case C‑640/23 (Greentech) provides important clarification on how businesses can recover VAT that was incorrectly charged […]
As a general rule, where a business purchases goods in one Member State and they are dispatched to another, the purchaser provides the supplier with a VAT […]
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. […]
Under the VAT exemption for intra-Community supplies, goods may be supplied between EU Member States without being subject to VAT in the Member State of departure, provided […]
Following its decision on 13th November 2025 to abolish the EUR 150 customs duties exemption threshold on low value consignment goods as of 2028, the EU Council […]
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 […]
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 […]
Poland’s Deposit Refund Scheme (DRS), which launched on October 1, 2025, marks a major shift in how beverage packaging is managed—and taxed. Designed to boost recycling and […]
Introduction Companies involved in manufacturing will often purchase specialised tooling so that their supplier can produce components for their business, with the tool often remaining on site […]
Le 18 juillet 2025, le Conseil de l'UE a approuvé la proposition de modification de la directive TVA de l'UE, qui entrera en vigueur le 1er juillet 2028, et [...]
Le 25 juin 2025, le ministère allemand des Finances a publié un projet de lignes directrices révisées concernant la facturation électronique en Allemagne, suite au déploiement initial déjà [...]
Suite à nos précédents articles, la très attendue "Loi sur les opportunités de croissance", qui comprend également l'introduction de la facturation électronique en Allemagne, a finalement été approuvée par le Parlement allemand [...]
Dans une ordonnance gouvernementale d'urgence récemment publiée (N° 30/2024), le gouvernement roumain a prolongé la période de grâce pendant laquelle les contribuables roumains ne seront pas condamnés à une amende s'ils n'ont pas [...]