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 […]
VAT is intended to be a tax on consumption, not a cost for businesses. The principle of VAT neutrality means that, where a business makes taxable supplies, […]
The French Government has officially confirmed the postponement of the transfer of VAT provisions to the Code des Impositions sur les Biens et Services (CIBS). An ordinance […]
The European Union’s VAT system is founded on the principle that VAT should be applied fairly and consistently, while allowing taxpayers to organise their commercial activities within […]
The Ongoing Challenge of Combating VAT Fraud VAT fraud has long been one of the greatest challenges facing tax authorities across Europe. One of the most damaging […]
Bad debt relief is a VAT mechanism that allows businesses to recover VAT previously accounted for on supplies where payment is ultimately not received. VAT generally becomes […]
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 […]
E-Invoicing has become a prominent area of development around Europe. However, recently it has also become equally prominent that e-invoicing is only a stepping stone for a […]
Starting from 1st October 2026, businesses will be required to apply for, change, or cancel their EORI numbers exclusively online. Paper forms will no longer be accepted. […]
Introduction Historically, VAT rules in France were codified within the Code Général des Impôts (CGI), alongside with a wide range of other taxes. The recodification of VAT […]
In recent years, the issue of document retention has become increasingly important for businesses in France. Legal obligations related to accounting, taxation, and administrative compliance require careful […]
A valid VAT invoice is one of the cornerstones of the EU VAT system. It serves not only as evidence that a taxable supply has taken place […]
From the 1st July 2026, the Irish Government will introduce a 9% reduced VAT rate for certain restaurant, catering and hairdresser services to help tackle rising costs […]
This June 2026, the Italian Supreme Tax Court has issued an important ruling addressing the VAT treatment of EU goods acquired under the reverse charge mechanism and […]