VAT rates 2026 in Europe
The Value Added Tax (VAT) is one of the main indirect taxes levied on consumption. It is included in the price paid by the final…
31 December 2025
The Value Added Tax (VAT) is one of the main indirect taxes levied on consumption. It is included in the price paid by the final…
The Finance Act for 2025 confirms the end of one-off fiscal representation for imports under the customs regime 42, used in particular by non-European companies,…
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…
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…
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…
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…
On 07 February 2024, the United Kingdom and Italy entered into a reciprocal agreement on VAT refunds with retroactive effect to 1 January 2021. As…
From 31 January 2024, the UK government has introduced a transition period to help overseas exporters familiarise themselves with the new regulations on plant health…
London has again postponed the application of sanitary and phytosanitary checks on European goods imported into the UK. In August 2023, the UK government…
Since leaving the European Union on 1 January 2021, the United Kingdom has introduced sanitary and phytosanitary (SPS) restrictions at its borders to control imports…
As a reminder, all VAT-identified businesses in the UK, whether established or non-established, are required to file their VAT returns electronically via software compatible with…
As a reminder, His Majesty’s Revenue and Customs (HMRC) has stated that businesses submitting import declarations must use CDS from 1 October 2022, when the…
His Majesty’s Revenue and Customs (HMRC) has issued an urgent warning to businesses to register for the digital Customs Declaration Service (CDS) for their importations…
Originally scheduled for 1 July 2022, the introduction of the entry summary declaration (ENS) via the Safety and Security GB Service (S&S GB) for goods…
Since leaving the European Union, the UK has gradually introduced new customs formalities at its borders. As a result, the various obligations introduced are becoming…
Through its partner Irish Ferries, ASD Group is responsible for the booking and purchase of freight tickets for crossings between Calais and Dover. With 20…
From 1 January 2022, all movements of goods between the European Union and Great Britain will be subject to full customs controls. Therefore, companies…
As a reminder, since April 2019, VAT-registered businesses must keep VAT records digitally and send returns using a Making Tax Digital (MTD) compatible software. This…
Since 1 January 2021, the United Kingdom is no longer a member of the European Union. Find out about the new rules for importing or exporting live…
From 1 January 2022, it will no longer be necessary to file Intrastat declarations for the movement of goods between the UK and the EU….
HMRC has just made available to companies a compilation of very useful information on customs topics in the UK regarding the origin of the goods…
As a reminder, the British tax authorities (HMRC) have introduced the reverse charge mechanism for VAT on imports into the UK from January 1, 2021. …
The British government has announced the postponement of measures regarding the import/export of sanitary and phytosanitary (SPS) products. Due to the sanitary crisis, the supply…
Update of 20/09/2021: The new obligations are postponed to 1 July 2022. Following its exit from the European Union as part of the Brexit,…
As a result of Brexit, the UK is introducing new requirements on imports and exports into the UK on 1 July 2022.
The status of British workers seconded to France changes following Brexit. What are the impacts of this change?
Since leaving the European Union, the United Kingdom is implementing sanitary and phytosanitary (SPS) formalities and obligations at its borders. The schedule for British SPS…
As of 1 July 2021, companies not established in the European Union or established in a third country, with which the EU has not concluded…
As of 1st January 2021, the United Kingdom is definitively considered as a third country. As a consequence, British companies which are intended to request…
As of 1 January 2021, the United Kingdom is definitely considered a third country. Therefore, British companies wishing to obtain a refund of VAT paid…
As of 1st January 2021, the United Kingdom is definitively considered as a third country. In this context, HMRC has published a notice providing thorough…
In a previous article, we reported that the EU and the UK had agreed a free trade agreement, which included a number of measures to…
HMRC has published on 21 April 2021 a guidance about the dedicated process in order to calculate the VAT due on goods which imported into…
The Austrian tax authorities have confirmed to us that UK companies carrying out transactions for which they are liable for VAT in Austria are obliged…
As previously reported, as of 1 January 2021, and due to the exit of the UK from the European Union, the simplification measure applicable to…
HMRC has published a guidance note explaining how importers should apply for a duty deferment account to delay paying most customs or tax charges, such…
Since 1 January 2021, the United Kingdom is definitively considered as a third country. In this context, the United Kingdom’s tax authorities (HMRC) have published…
As a reminder, HMRC had indicated the introduction of the reverse charge on VAT import mechanism as of 1st January 2021. This mechanism applies…
The UK Tax Authority, HMRC, has published on the same page two guides on the VAT and customs implications of Brexit for import and export…
At the end of the transition period ending on 31 December 2020, the United Kingdom is definitively considered as a third country. In this…
Following Brexit, expeditions from the EU to GB are now subject to new rules provided by the British government.
UK’s Department for International Trade has published a guide listing the free trade agreements entered into by the United Kingdom. These free trade agreements…
Since 1 January 2021, VAT numbers issued by the UK to businesses carrying out taxable operations on UK territory can no longer be verified via the EU…
Since 1 January 2021, EORI numbers issued by the UK to businesses carrying out customs operations on UK territory can no longer be verified via…
With the United Kingdom leaving the European Union, transporters coming from the United Kingdom must have all wooden pallets and dunnage used for the transport…
As a result of Brexit, the UK is no longer officially part of the EU. But are British companies still required to appoint a tax…
HMRC has clarified that overseas sellers through Marketplaces who do not fulfil their obligation to register for VAT in the UK will be: struck off…
HMRC has published a guide explaining how importers should pay VAT on import into the UK. If you have any questions, please contact us….
As previously mentioned in this article, European businesses that are not identified for UK VAT and that have paid UK VAT during the year 2020…
