The rapid growth of e-commerce over more recent years has transformed the way goods are bought and sold cross-border. Online marketplaces and digital platforms now enable businesses […]
For many businesses in the accommodation sector, understanding the correct VAT rate to apply to ancillary services provided in combination with accommodation services has become increasingly difficult. […]
From January 2026, Italy has introduced new legislation to allow an automated VAT assessment regime for omitted annual VAT returns. The new legislation enables the tax authority […]
Slovakia’s parliament has rejected a draft amendment to the Value-Added Tax (VAT) Act that proposed raising the mandatory VAT registration thresholds for resident businesses to €83,000. This […]
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 of the EU General Court – Case T-233/25, Mokoryte – marks an important development in the interpretation of Article 90(1) of the VAT Directive […]
Introduction Within the EU VAT system, Member States are permitted to impose interest and financial penalties to ensure the effective collection of tax and to deter non-compliance. […]
At the Economic and Financial Affairs Council (“ECOFIN”) meeting on 5 May 2026, EU Finance Ministers reached political agreement on new measures aimed at strengthening the fight […]
Effective 1 May 2026, the Dutch Tax Administration (Belastingdienst) will switch their primary bank from ING to Rabobank. As a result, the bank account numbers (IBANs) for tax payments, including VAT […]
Starting from 1st January 2027, France will abolish the Simplified VAT Taxation Regime (Régime Réel Simplifié de TVA), marking a significant shift in its fiscal landscape. This reform, introduced under the 2025 Finance […]
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” […]
On 5 March 2026, the Court of Justice of the European Union (ECJ) delivered its judgment in Case C‑472/24, MB “Žaidimų valiuta”, providing important clarification on the […]
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 […]
Exports of goods from the European Union (EU) to Third Countries are a key part of international trade. The below article will outline the conditions for the […]