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…
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 Romanian government has presented a draft bill aimed at reducing the budget deficit. The main tax measures, published on 3 July 2025, include: The…
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…
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…
In the wake of a number of major crises in recent decades and inadequate budgetary policies, the Slovak government has decided to present around a…
On 16 June 2023, the Swiss Federal Department of Finance confirmed that, in future, registration as a taxable person and the submission of VAT statements…
In France, VAT on the supply of goods has until now only become chargeable on the actual delivery of the goods, unlike VAT on the…
The Italian Customs Agency (ADM) has announced in notice n°511592 of 11 November 2022 the entry into force from 30 November 2022 of the procedure for…
The Business Creation and Growth Act, better known as “Crea y Crece”, published in the Spanish Official State Gazette (BOE) on 29 September 2022, makes…
Please note that as of 1 January 2023, PDF invoices will no longer suffice and companies will have to comply with the legislation on electronic…
Every purchase of goods or provision of services for a professional activity must be invoiced. The seller is obliged to issue the invoice as soon…
On 25 September 2022, the Swiss people voted in favour of a reform of the Old Age and Survivors’ Insurance (AVS 21) which will have…
Spain adopts urgent measures in the energy field, in the application of the remuneration system to cogeneration plants by temporarily reducing the VAT rates with…
In order to cope with inflation and following negotiations between members of the Luxembourg government as well as various economic actors (employers and trade unions),…
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…
Romania has made the RO e-Transport application mandatory since 1 July 2022. It has become the national control system for road transport of qualified goods…
As a reminder, electronic invoicing in relations between taxable persons (BtoB) or between a taxable person and the government (BtoG) has been optional since 1…
Due to the Covid-19 crisis, Belgium had decided to introduce a reduced VAT rate on the supply of masks and hydroalcoholic gels. On 27 June…
The French Directorate General of Public Finance has published a note on the declarative regularisations of intra-Community distance sales of goods by companies not established…
Businesses established in the European Union can obtain a refund of the VAT they have paid in one of the 27 EU Member States. …
France has generalised the reverse charge of VAT on imports since 1 January 2022. What does it involve?
As of 1 July 2021, new VAT rules concerning distance selling of goods have come into force. In order to simplify the reporting and payment…
Businesses based outside the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year,…
Following the Ecommerce reform which entered into force as of 1st July 2021, the European Commission has recently presented a new short term stategy with…
The French tax authorities have published the new version of the 2022 VAT return (CA3) and its explanatory note. New boxes on the return have…
A tax agent, which is a compulsory position in some EU countries, is subject to certain requirements. Find out the conditions which have to be…
The Polish government has introduced a programme named “Inflation Shield 2.0” to mitigate the effects of inflation. Thus, to combat rising prices, a temporary…
As a reminder, on October 1, 2020, Poland adopted the new SAF-TJPK_VAT return file. The Polish tax administration has published an update of the…
The adoption of the VAT e-commerce package has brought about major changes to the European tax and customs landscape, particularly with regard to distance sales.
In response to the current health crisis, the European Commission has extended the exemption from VAT and customs duties for imports of medical equipment and…
Since 1 January 2022, the reverse charge mechanism for import VAT has been generalised and applies on a mandatory basis. The main impact of this…
The 2017 Finance Act implemented a five-year plan (from 2017 to 2022) to align the VAT deductibility rate for gasoline with that of diesel. …
As a reminder, companies not established in Portugal that are liable for VAT are obliged to include a QR Code on their invoices as from…
With the aim of simplifying and modernising the Intrastat declaration, the European Commission has provided a document summarising all the steps taken in the Intrastat…
The Slovak Government has recently indicated that as of 1 January 2022, any company, foreign or established, identified for VAT purposes on the territory of…
As a reminder, the reverse charge mechanism applicable to imports made in France will be generalised, automatic and compulsory from 1 January 2022. As a…
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…
As a reminder, two major changes concerning import VAT will apply from 1 January 2022, both for companies established in France and for those who…
Since 1 July 2021, a VAT reform called the “E-Commerce VAT Package” has entered into force, the main measures of which are the following: Redefinition…
In a previous note, we informed you that the Polish Government has expressed its intention to make electronic invoicing mandatory from 2024 in order to…
Following the announcement of the Czech Parliament on the approval and transposition of the measures of the e-commerce VAT package and its publication in the…
The Lithuanian government has transposed the rules relating to the e-commerce VAT package which will enter into force on 1 July 2021 in the European…
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…
Due to the Covid-19 crisis, Belgium had decided that supplies of masks and certain medical devices would be exempted from VAT . This exemption is…
