The European General Court’s decision in I.S.A. v. Dyrektor Krajowej Informacji Skarbowej (Case T‑689/24) marks a decisive moment in the long‑running debate over Poland’s restrictive approach to […]
The Slovak Ministry of Finance is implementing significant amendments to its VAT Act introducing targeted measures against high-risk taxpayers with the aim to combat tax evasion and […]
The Latvian Parliament officially approved a major reduction in the VAT rate for several basic food items as part of the 2026 state budget. The changes introduce a […]
Starting from 2026, Slovakia implemented new rules for VAT deduction on company cars. While most vehicles used for mixed (business and private) purposes are limited to a 50% flat-rate VAT deduction, […]
The Danish government announced a political agreement to explore two primary models for reducing food prices, specifically targeting a 2028 implementation. Proposed VAT Models The government has earmarked DKK […]
A recent VAT-related rulings was delivered by the European Court of Justice at the end of January 2026 providing guidance on the application of the VAT exemption […]
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. […]
In February 2026, the Belgian Federal Parliament approved a comprehensive VAT reform bill (Bill No. 56/1205). This landmark legislation introduces significant shifts in compliance enforcement, asset monitoring, and […]
Supply and installation agreements are common across many sectors, such as manufacturing and construction. However, ensuring the correct VAT treatment is vital and often not straightforward. Supply […]
Starting on 1st September 2026, France will officially transfer its Value Added Tax (VAT) provisions from the General Tax Code (Code général des impôts or CGI) to a dedicated section […]
The Spanish tax authority (AEAT) has established a new extraordinary deadline, allowing taxpayers to resign from the Immediate Supply of Information (SII) system and the Monthly VAT […]
The French Parliament officially approved the Finance Bill for 2026 (PLF 2026) early February 2026, which includes critical updates for French mandatory e-invoicing and e-reporting reform. This approval confirms […]
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 […]
Italian new Unified VAT Code (Legislative Decree No. 10/2026), officially titled the Testo Unico IVA, is scheduled to take effect on 1st January 2027. This reform consolidates over 50 years of […]