- Extended limitation periods and retention periods for VAT assessments and books/documents
- Expansion of reverse charge mechanism for immovable property works
- CJEU ruling on VAT fixed establishment for toll manufacturer
- Circular letter clarifying VAT rules for cross-border provision of company cars
- Draft bill for new reduced VAT rate regime for demolition and reconstruction
- Law holding electronic interfaces jointly liable for VAT payment
- Postponement of VAT chain reform implementation
- Introduction of mandatory e-invoicing for taxable persons from January 2026
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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