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 […]
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 […]
VAT audits don’t usually uncover tax problems, they uncover data problems. When businesses receive notification of a VAT audit, the immediate assumption is often that the challenge […]
For a few weeks this summer, UK VAT on children’s meals, tickets and family attractions drops from 20% to 5%. A targeted intervention aimed at easing a […]
UK VAT has a long history of producing bizarre food disputes, from the famous “is it a cake or a biscuit?” litigation involving Jaffa Cakes to arguments […]
Whenever people talk about technology replacing jobs, the conversation tends to drift toward extremes. Either everything is about to be automated and human roles will disappear, or […]
A recent judgment issued 12th March 2026 from the Court of Justice of the European Union highlights a critical VAT issue: can businesses recover VAT on entertainment […]
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. […]
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 […]
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 […]
UK supermarket chain Morrisons has lost a long-running UK High Court case against HM Revenue & Customs (HMRC) over whether its rotisserie chickens should attract standard VAT […]
On 2nd December 2025, the Spanish Ministry of Finance announced a one-year delay in the mandatory rollout of the new Verifactu digital invoicing and verification regulations. While […]
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 […]