La date limite pour la mise en place d'une garantie bancaire pour les entreprises non européennes afin d'assurer leur inclusion dans le système d'échange d'informations sur la TVA (VIES) de l'UE, était le [...]
Background Meta Platforms are facing unprecedented scrutiny in the European Union over their business model, particularly the generation of revenue through users data, which is gained in […]
In H Ripley & Co Ltd v HMRC, the Upper Tribunal recently confirmed a strict UK rule: zero rating exports requires that the supplier holds sufficient proof […]
The VAT treatment of manufacturing arrangements continues to present significant challenges for businesses operating across borders. In particular, toll manufacturing raises complex questions regarding whether the activities […]
In Ireland recent Budget 2026 announcements, Revenue confirmed plans to implement a phased eInvoicing and real time reporting requirements in order to meet the EU VAT in […]
Background In the world of VAT compliance, few topics cause more confusion than the distinction between disbursements and recharges. While both involve passing costs to clients, their […]
The EU Council authorised Poland to extend the special measure limiting VAT deductions to 50% on the purchase, intra-Community acquisition, importation, hire, or leasing of certain motorised […]
The Latvian government approved application of a reduced VAT rate of 12% on milk (with exception to ultra-sterilised milk), bread, poultry meat and eggs from 1 July […]
The Irish Budget was announced on 7th October 2025 and included the following VAT measures: The 9% reduced VAT rate on gas and electricity which was due […]
The Dutch Parliament approved the bill by which the VAT rate for culture, media and sports will be retained at the 9%. The VAT on accommodation will […]
A new circular was published in Belgium announcing the indefinite postponement of the modernisation of the VAT chain in Belgium. As a result the end of the […]
In order to promote healthier diet and reduce household costs, the Conservative Party in Denmark proposed the removal of 25% VAT rate on fruit and vegetables. There […]
Ferrero UK Limited has scored a sweet victory in its appeal against HMRC after a tribunal ruled that its popular Nutella biscuits are not “partly chocolate-covered” and […]
A recent Advocate General opinion in the ECJ Case C‑436/24 Lyko Operations AB, raised important VAT questions for loyalty schemes. It clarified how loyalty points should be […]