Spain: Adoption of the Decree on B2B Electronic Invoicing
The Spanish government has officially adopted a new decree imposing B2B electronic invoicing between companies and professionals. This measure is in line with the Crea...
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Slovenia: New Intrastat thresholds 2026
Slovenia has announced, via the Statistical Office of the Republic of Slovenia, an increase in the Intrastat declaration thresholds applicable from 1 January 2026. This...
Latvia: New Intrastat thresholds applicable in 2026
From 2026, the Centrālā statistikas pārvalde has announced a revision of the Intrastat thresholds in Latvia. This change concerns companies carrying out intra-EU trade in...
Hungary: Increase in Intrastat declaration thresholds in 2026
Hungary has announced an increase in the Intrastat declaration thresholds for the 2026 calendar year. This change aims to simplify the administrative obligations of companies,...
Austria: Intrastat thresholds raised for 2026
From the 2026 reference year, Statistik Austria has applied new Intrastat thresholds: Changes applicable from the 2026 financial year From the 2026 declaration, the Intrastat...
EU-Mercosur Agreement: Provisional Application as of May 1, 2026
The trade agreement between the European Union and Mercosur has reached a decisive milestone. On March 23, 2026, the European Commission officially confirmed the provisional...
France: The Tax Administration Clarifies VAT on Dropshipping
VAT on Dropshipping: What the French Tax Administration Specifies The French tax administration has recently clarified the VAT rules applicable to dropshipping. These clarifications concern...
Slovakia: Mandatory Electronic Invoicing from 2027
From 1 January 2027, Slovakia will introduce mandatory electronic invoicing for domestic B2B transactions. This reform is part of the digitalisation of tax administration and...
Portugal: New periodicity of VAT returns
Since 1 January 2026, the rules for determining the periodicity of VAT returns in Portugal have changed. The main change is simple: the tax authority...
United States: Landmark Supreme Court Decision on Customs Duties
The US Supreme Court has delivered a landmark decision for international trade. In the ruling Learning Resources, Inc. v. Trump of 20 February 2026, it...
Italy: Intrastat 2026, new threshold for intra-Community acquisitions
Directorate Determination No. 84415 of 3 February 2026 introduces a major simplification of Intrastat obligations in Italy, particularly for the Intra 2-bis form relating to...
France: What the small parcel tax changes for your imports
The French Customs (General Directorate of Customs and Indirect Taxes – DGGDI) issued an information note regarding the introduction of the small parcel tax, as provided for in...
Finland: change in the reduced VAT rate
The Finnish Parliament has approved a law reducing the reduced VAT rate from 14% to 13.5% as of 1st January 2026. This measure applies to...
Deforestation Regulation (EUDR): entry into application postponed
We mentioned this in July 2025: the Deforestation Regulation (EUDR) was initially due to come into effect on 30 December 2025. This deadline has now...
Portugal: Official postponement of the qualified electronic signature to 2027
As we previously announced, the Portuguese National Assembly confirmed on 27 November 2025 the approval of the 2026 State Budget, officially validating the postponement of...
European Union: one more year to apply the EUDR
In this article, we outlined the key dates to remember for the implementation of the EUDR. The Council of the European Union has now approved...
Italy: extension of the restriction on VAT deduction rights for certain vehicles
On 27 October 2025, the European Commission published a proposal authorising Italy to extend until 31 December 2028 the measure limiting to 40% the right...
Belgium: Implementation of the VAT chain postponed indefinitely
Originally scheduled for 1 January 2025, the entry into force of the VAT chain in Belgium has finally been postponed indefinitely. This decision, announced by...
Czechia: Unpaid invoices must be subject to a deduction adjustment
Since 1 January 2025, an amendment to the Value Added Tax (VAT) Act has come into force, also introducing a new rule concerning VAT deduction...
Portugal: The government postpones the qualified digital signature requirement to 2027
The Portuguese government has just submitted a new bill proposal as part of the State Budget for 2026. Among the new features (in particular Article...
Obligatory Logistics Envelope: Extension of the Transitional Period
Contrary to what we previously announced, the Obligatory Logistics Envelope (ELO), implemented as part of the Brexit smart border, will not become mandatory on 1...
EU-US: what the new trade agreement entails
On 27 July 2025, the European Union and the United States reached a last-minute strategic compromise, averting an unprecedented tariff escalation between the two blocs....
European Union: 8th Directive VAT refund – deadline set at 30 September 2025
Businesses established in the European Union are entitled to a refund of the VAT they have paid in one of the 27 Member States of...
Romania: VAT will officially rise to 21% from 1 August 2025.
As we mentioned in the previous news on this subject, President Nicușor Dan has officially signed the new fiscal package, which notably includes the increase in VAT...
Abolition of the 4200 regime: what changes from 1 January 2026
The French administration has announced a major change to the rules applicable to imports under the 4200 regime for DDP (Delivered Duty Paid) transactions carried...
Romania: VAT Rate Increase Under Consideration
The Romanian government has presented a draft bill aimed at reducing the budget deficit. The main tax measures, published on 3 July 2025, include: The...
Canada: End of the Digital Tax, New Agreement with the United States
The Canadian government has just announced the upcoming abolition of the Digital Services Tax (DST), with the aim of resuming bilateral trade negotiations with the...
Due Diligence Statement (DDS) and Deforestation: The EU Tightens Customs Requirements
To tackle the climate crisis and global deforestation, the European Union will enforce Regulation (EU) 2023/1115 from 30 December 2025 (or from 30 June 2026...
European Union : VAT refund 13th directive – deadline set at 30 June 2025
Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 Member States of...
European Union: the response to US customs tariffs
In response to US President Donald Trump’s signature of two executive orders amending the US tariffs on steel and aluminium, which came into force on...
ELO: Anticipate the new obligation that will make crossings between the UK and the EU easier from April 2025
The Enveloppe Logistique Obligatoire (ELO) is a new feature introduced as part of the SI Brexit to facilitate the passage of goods across the cross-Channel...
United States: Increase in tariffs on steel and aluminium
On 10th February 2025, President Trump signed two decrees amending US tariffs on steel and aluminium (Section 232 of the Trade Expansion Act of 1962)....
United States: New measures for imports
US President Donald Trump has just signed an executive order imposing tariffs on imports from Canada, Mexico and China. At the same time, he has...
Estonia: Increase in the standard rate of VAT
On 11 December 2024, the Estonian government approved the introduction of a temporary security tax (in force until the end of 2028) to develop Estonia’s...
Finland: Change in VAT rates from 2025
On 11 December 2024, the Finnish Parliament passed Bill HE 141/2024, under which goods and services currently subject to a reduced VAT rate of 10%...
Czech Republic: Amendment to the VAT Act
On 11 December 2024, the Senate of the Czech Republic approved an amendment to the Value Added Tax (VAT) Act. Among other things, this revision...
Portugal: Postponement of the qualified digital signature requirement for electronic invoicing
The Portuguese State budget proposal for 2025 (OE 2025) was presented to Parliament in October and approved. The obligation to associate a qualified digital signature...
France: changes to the national minimum wage (SMIC)
Since 1 November 2024, the gross minimum wage (SMIC) in France has risen by 2%, from €11.65 to €11.88 an hour. This new hourly rate...
United Kingdom: The safety and security declarations (GB S&S) for movements from the EU to the UK will come into force on 31 January 2025
The UK government had announced a postponement of the deadlines for certain cross-border customs procedures in the post-Brexit context, effective from 1 January 2021. HM...
Slovakia: Increase in VAT rates
On 3 October, the Slovak National Council adopted an amendment to the VAT Act. This provides for an increase in the general VAT rate from...
ASD SPW 2.0 has arrived!
An even more powerful version for your secondment-related formalities! Discover a key update with a completely revamped interface and numerous new features that enhance your...
European Union: Deadlines to object to customs duty suspensions on certain products
Companies in the European Union (EU) can obtain temporary suspensions of customs duties for raw materials or semi-finished products used in the manufacturing of finished...
Portugal – Madeira : New reduced VAT rate
From 1 October 2024, the reduced rate of VAT in the Autonomous Region of Madeira will be 4% (instead of the current 5%). This...
Romania: new obligations for all, including non-residents
With the aim of digitising the Romanian tax administration, three emergency ordinances were published in the Official Journal on 21, 27 and 28 June 2024,...
Finland: Increase in the standard rate of VAT
On 28 June 2024, the Finnish Parliament passed Bill HE 61/2024, which increases the standard VAT rate from 24% to 25.5% with effect from 1...
United States: Georgia taxes certain digital downloads
Since 1 January 2024, a new law in Georgia has required retailers to collect tax on intrastate sales of products specifically downloaded digitally. This includes...
Temporary storage facilities: secure and efficient customs formalities in the EU
Within the European Union, goods from outside the EU must undergo customs formalities before they are allowed to enter. The Temporary Storage Facility allows imported...
United States – Indiana: changes for online retailers
Indiana recently abolished the transaction threshold for out-of-state sellers, i.e. those with no physical presence in the state. This major change, which will take effect...
Reform of the EU Customs Union: Towards decisive modernisation
On 13 March 2024, the European Parliament took a decisive step by adopting by a large majority the draft reform of the Customs Union. What...
The VerifActu system approved in Spain
Under Law 11/2021, the Spanish government has made it compulsory for companies to use approved Computerised Invoicing Systems (CIS) to combat tax fraud. The “VerifActu...