The digital transformation of tax administration is accelerating worldwide. Many jurisdictions inside and outside the EU are moving toward real‑time or near real‑time VAT transaction reporting known […]
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 […]
As of January 1, 2025, Swiss VAT-registered small and medium-sized enterprises (SMEs) are able to opt for annual VAT reporting instead of the previous quarterly or monthly submissions. […]
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 […]
The Swiss government’s proposed increase of the standard Value Added Tax (VAT) rate from 8.1% to 8.8%, initially planned for January 2026, is now likely to be delayed until […]
Introduction: Since 1 July 2021, import VAT is due on all commercial imports, regardless of their value. However, non-EU suppliers and marketplaces who have signed up to […]
UK confirmed there will be no change to existing Intrastat arrivals and dispatches thresholds for reporting movements between Northern Ireland (NI) and the EU. Therefore, exemption thresholds […]
Understanding import VAT Import VAT applies to goods brought into the EU from abroad and is payable in the member state where the goods are imported. Several […]
The First-tier Tribunal’s decision in TSI Instruments Ltd v HMRC [2025] UKFTT 1278 (TC) sends a clear message to businesses operating in the UK: import VAT is […]
HMRC has introduced a new Online VAT Error Correction service, meaning all VAT error disclosures must now be made digitally through your Government Gateway VAT account. What’s […]
Afin de simplifier la déclaration fiscale et de réduire la fraude, la Norvège prévoit de s'aligner sur les normes de l'UE et d'introduire la facturation électronique et la comptabilité numérique obligatoires. L'administration fiscale norvégienne [...]