From 1 January 2027, Slovakia will introduce mandatory electronic invoicing for certain domestic business-to-business (B2B) transactions and transactions with the public sector (B2G). But will…
When does electronic invoicing become mandatory in Germany? B2B electronic invoicing is being gradually made mandatory in Germany. Since 1 January 2025, companies established in…
French taxation is about to undergo a major structural transformation. Originally set out in the General Tax Code (CGI), the rules on Value Added Tax…
Today, 1 September 2026, the e-reporting obligation comes into force in France for foreign large enterprises (LEs) and intermediate-sized enterprises (ETIs) registered for VAT in…
The electronic invoicing reform in France is gradually entering its operational phase. While the e-invoicing obligation mainly concerns domestic operations between companies established in France,…
EU Finance Ministers (meeting within the ECOFIN Council) have decided to strengthen cooperation between several European bodies specialised in the fight against fraud: Main authorities…
After several successive postponements, Belgium finally confirms the entry into force of the VAT chain reform on 1 May 2026. Initially announced by the law…
The VAT refund procedure in Switzerland is changing. The Federal Tax Administration (FTA) has updated its guidelines to specify the supporting documents to be provided…
As from 1 January 2026, Bulgaria has significantly changed the VAT treatment applicable to supplies of goods with installation or assembly carried out on its…
From 1 January 2026, paragraph 83a of the Czech VAT Act introduces a new refund mechanism. Objective: to facilitate VAT refund access for companies established…
The 2025 Finance Law introduces a major VAT reform: the abolition of the simplified taxation regime from 1 January 2027. This change is part of…
In a ruling dated 30 January 2026 (No. 24PA02052), the Paris Administrative Court of Appeal recalled an essential principle: the refund of French VAT must…
In 2023, Poland decided to join the group of Member States making electronic invoicing mandatory. In this context, the KSeF system represents a major step…
The CBAM (Carbon Border Adjustment Mechanism), also known as the MACF (Carbon Border Adjustment Mechanism) or “carbon tax”, is a major reform of international trade…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
In a context of geopolitical tensions and protectionist tendencies, the Comprehensive Economic and Trade Agreement (CETA) serves as a strategic lever to boost bilateral trade…
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…
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…
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…
The U.S. tax landscape is constantly evolving, and many companies are looking to secure or expand their operations in the United States. At the heart…
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%…
The landscape of international trade is constantly evolving, and many foreign companies are looking to establish or expand their operations in Canada. At the heart…
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…
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…
From 1 October 2024, the reduced rate of VAT in the Autonomous Region of Madeira will be 4% (instead of the current 5%). This…
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,…
In the complex world of international taxation, appointing a tax representative can be a crucial decision for businesses. Whether it’s to ensure compliance with local…
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…
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…
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…
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…
From 1 July 2024, Wyoming will drop its 200 annual transaction threshold for out-of-state sellers, i.e. those who have no physical presence in the state….
As a reminder, the Romanian Parliament adopted tax and budgetary measures including the introduction of compulsory electronic invoicing, which also applies to non-resident companies. The…
Expanding into the US market often represents a major opportunity for non-US companies looking to grow and succeed globally. It can provide access to one…
Businesses established in the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year, applications…
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…
During the 1st quarter of 2023, we informed you of the adoption of a bill to modernise VAT and the collection of tax and non-tax…
E-Reporting in France
From 1 September 2026 · Foreign large companies & medium-sized enterprises, get ready! Find out more
