PINS
I recently heard about a study where 107 married couples were given a voodoo doll that represented their spouse. Every evening, for 21 days, they could stick pins in the doll to show how annoyed they felt. Some nights the dolls stayed untouched. Other nights they looked like hedgehogs.
Sound familiar? Who wouldn’t want a doll like that for colleagues. Or maybe even for a VAT inspector? Explaining VAT rules can sometimes feel just as frustrating. But the study didn’t stop there.
The scientists also measured the participants’ blood sugar levels. And here’s the twist: when glucose was lower, more pins went into the doll. In other words, the irritation wasn’t always about the marriage itself. Sometimes it was just about whether someone had had enough to eat.
So, what looks like a relationship problem may actually be a snack problem. The surface behaviour (pins in dolls, snappy remarks) depends on underlying conditions (glucose levels, energy in the tank).
VAT works the same way. On the surface, a transaction may look straightforward: a service provided, a good delivered, a fee charged. But the treatment depends on underlying conditions. Where is the customer located? What is their VAT status? Is it exempt, a deemed supply, an intra-Community transaction? Just as blood sugar quietly shapes a spouse’s mood, these hidden facts quietly shape the VAT outcome.
Businesses sometimes assume the pin count tells the whole story: “We charged VAT, so it must be correct.” Or: “We charged VAT, the Tax Authorities get what they deserve, so what if the invoice is wrong?” But without checking the hidden factors, you may be sticking pins in the wrong place. And unlike the couples in the study, you don’t get a new doll at the end of the month.
So, whether in marriage or in VAT, don’t judge the surface too quickly. Look at what’s fuelling it underneath. Sometimes the best cure for an angry spouse (or a tax inspector) is a sandwich. And the best cure for a messy VAT treatment is a closer look at the facts and circumstances.
After all, VAT may be simple… unless it isn’t. So next time you give a VAT presentation or host an audit, put some snacks on the table. If the sugar levels go up, maybe the enjoyment of VAT will too.
And if you’d like something sweet on VAT every day, follow us on www.vatupdate.com
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go directly to the region, click below:
WORLD
WORLD
- E-Invoicing & E-Reporting developments in the news in week 39/2025
- Transfer Pricing Adjustments: Implications for VAT and Customs
- AI Transforms VAT/GST Compliance Worldwide: What Companies Need to Do to Keep Pace
- White Paper: The global shift to eInvoicing
- E–invoicing Developments Tracker
- OECD Report Highlights AI’s Role and Challenges in Modernizing Tax Administration
- France Cracks Down on Chinese E-Commerce Giants with Fines and Regulations
- Pincvision CIO: Combining Technology and Human Behaviour for Secure International Trade Data
- Book by Darko Pavic: The Fiscalization Compliance Maturity Model
- Global upcoming VAT rate changes
- EU and Indonesia conclude negotiations on free trade agreement
- AI in Taxation: How Artificial Intelligence is Reshaping Tax Systems
- Latvia to Raise VAT on Russian-Language Publications from 5% to 21%
- FISC Hearing on Tax Implications of Trump Administration Policies September 23
WEBINARS / EVENTS
- MDDP Webinar – KSeF implementation – how to prepare a company for new invoicing obligations? (Oct 15)
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- IVA 2025 Autumn Conference (Oct 23-24)
- E-Invoicing Exchange Summit Singapore 2025 (Nov 24-26, 2025)
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- VAT Consult – Up to Date with VAT – 4 sessions in Belgium
- RTC Webinar: UAE e-Invoicing: A Corporate Perspective on the Mandate and…
- Webinar Comarch – Mastering E-Invoicing & Real-Time Reporting (feat. Agfa & Mastercard) – Oct 2
- 2026 OECD Global Forum on VAT: Addressing Digital Economy, Crypto-Assets, AI, and Compliance Challenges
- Webinar pincvision: Belgium eInvoicing – All You Need to Know (Oct 2)
MIDDLE EAST
BAHRAIN
- Bahrain Releases Updated VAT Registration Guide by National Bureau for Revenue
- Bahrain’s NBR Publishes Updated VAT Registration Guide
LEBANON
OMAN
UNITED ARAB EMIRATES
- UAE Ministry of Finance Ends Invoice Simplifications for July 2026 E-Invoicing Launch
- Cabinet Decision No. 100 of 2025: Key Amendments to VAT Executive Regulations for E-Invoicing
- Refund Scheme for Business Visitors
AFRICA
BOTSWANA
- Botswana Parliament Passes VAT Amendment Bill to Modernize and Expand Tax Base
- Botswana Updates VAT Rules for Digital Services
BURKINA FASO
EGYPT
ETHIOPIA
GHANA
KENYA
- Kenya High Court Rules Payment Services as VAT-Exempt, Overturns Tribunal Decision
- KRA Reminds Operators to Renew Bonded Warehouse and MUB Licenses by December 2025
- KRA Reminds Transporters to Renew Transit Goods Vehicle Licenses by October 31
- KRA Announces Customs Agents License Renewal Applications for 2026
- Kenya Enforces Mandatory Certificate of Origin Requirement for All Imports
- Kenya Proposes Digital Services Tax Rules for Non-Resident Providers
MALAWI
MAURITIUS
NIGER
NIGERIA
- Nigeria Introduces USD300 Duty-Free Threshold for Low-Value Imports Starting September 2025
- Nigeria Suspends 4% FOB Levy on Imports Amidst Economic Concerns and Tax Reforms
TANZANIA
- Navigating VAT Challenges: Insights from Jacks (Tanzania) Limited v. Tanzania Revenue Authority Case
TUNESIA
AMERICAS
ANGUILLA
ARGENTINA
- Argentina Sets 0% Export Duty for Certain Goods Until October 2025 or $7 Billion Limit
- Argentina Implements Temporary 0% Export Duty on Select Products Until October 2025
ARUBA
BOLIVIA
CANADA
- Final 2025 GST/HST Credit Payments Released for Eligible Canadians on October 3
- Ensuring Compliance: Québec’s Uniform Fiscal Documentation and Reporting Requirements
- Québec Launches Electronic Invoicing and Tax Reporting System
- Canada Expands Voluntary Tax Disclosure Program to Include Digital and Housing Levies
- Canada Sets GST/HST Filing Deadlines for Distributed Investment Plans by October 15
- Canada Broadens Voluntary Disclosure Program to Cover all Tax Types, including Digital and Housing Levies
CHILE
COSTA RICA
CURACAO
MEXICO
- Mexico’s 2026 VAT Reforms: Impact on Digital Platforms and B2B Transactions
- Mexico SAT Updates VAT Registration List for Foreign Digital Service Providers
- Mexico’s SAT Revises List of Non-Resident Digital Service Providers for VAT
- Updates on Mexico’s VAT Ordinance for Non-Resident Digital Service Providers
SURINAME
UNITED STATES
- Texas – New Law Modifies Definition of Video Service and Excludes Streaming Content
- Illinois – General Information Letter Comments on Taxability of GenAI Services Provided via Website or App
- Washington – DOR Provides Guidance on New Law Taxing Certain Advertising Services Beginning October 1
- Excise Taxes and Fees on Wireless Services Up Again in 2025
- Washington DOR Releases Q4 2025 Sales Tax Rates for Car Dealers and Lessors
- Impact of South Dakota v. Wayfair on E-commerce Sales Tax Compliance and Business Practices
- Washington State Expands Retail Sales Tax to New Services Starting October 2025
- Florida’s Second Amendment Tax Holiday: Shop Tax-Free for Firearms, Ammo, and Gear Until Dec. 31
- S. to impose 100% tariff on branded, patented drugs unless firms build plants locally
- Streamlined Sales Tax: Is It the Right Fit for Every Business?
- USA Simplified Sales Tax Program: E-commerce Benefits and Drawbacks Analysis
VENEZUELA
ASIA-PACIFIC
ASIA PACIFIC
AUSTRALIA
- Australia Proposes GST Updates for Copyright and Digital Media to Modernize Tax Frameworks
- Australia’s e-Invoicing Mandate: Key Highlights
CHINA
FIJI
- FRCS Launches Public Dashboard to Enhance VAT Monitoring and Transparency in Fiji
- VAT Cuts Lead to Sharp Inflation Drop, RBF Maintains Monetary Policy
INDIA
- India Recognizes Intermediary Services as Exports Under GST, Aligning with Global Practices
- FISME Urges Automatic GST Refunds, proposes 8% Concessional Rates to Support MSMEs
- India Launches GST Appellate Tribunal for Uniform Dispute Resolution Across States
- CBIC Monitors GST Benefit Transfer to Consumers Amid Rate Cuts
- GSTN Advisory 624: New Changes in Invoice Management System Effective October 2025
- CBIC Monitors Retailers to Ensure GST Rate Cut Benefits Reach Consumers
- India Introduces GST 2.0 with Simplified Two-Slab Tax Structure
- India Sets 20 million Rupee Threshold for 2024-2025 GST Return Filing Exemption
- India Announces GST Rate Consolidation Effective 22 September 2025
- Consumer Goods Companies Cut Prices as GST 2.0 Launches Monday
- GST Rate Cut to 5% for Budget Hotels Under ₹7,500 Restricts Input Tax Credit
INDONESIA
- Indonesia Extends Full VAT Relief on Housing Purchases Through 2026 to Boost Economy
- Indonesia, EU Finalize Free Trade Agreement to Counter US Tariffs
- Indonesia Extends VAT Incentives for Real Estate and Construction Sectors
- Indonesia Extends VAT Exemption for Home Purchases Until 2026
KAZAKHSTAN
- Government Procurement System Begins Checking VAT Status of Suppliers via ISNA from July 2025
- VAT Offset Method for Agricultural Machinery Spare Parts Effective January 1, 2026
- Clarification of VAT Credit Procedures for Transition Period 2025-2026 by KGD
- Ministry of Agriculture Approves List of Works and Services for Farms with 80% VAT Offset
- EAEU Prepares VAT Offset Method Amendments After Goods Release
- Foreign Exchange Controls for VAT Refunds: Form and Rules Approved
- Kazakhstan introduces new Tax Code with VAT and e-invoicing changes – VAT to be paid before issuing…
PAKISTAN
SINGAPORE
- IRAS Mandates InvoiceNow for Voluntary GST Registration: Streamlined E-Invoicing for Singapore Businesses
- IRAS Mandates InvoiceNow for Voluntary GST Registration: Streamlined…
SRI LANKA
- Sri Lanka Postpones VAT on Digital Services to April 2026 Due to Compliance Issues
- Sri Lanka Rubber Industry Urges Delay in SVAT Removal to Prevent Liquidity Crisis
- KPMG Experts Discuss SVAT Abolition and Sri Lanka’s Tax Transition
TAIWAN
- Online Sellers Must Register for Tax if Monthly Sales Reach Threshold
- Taiwan becomes the most recent Peppol Authority
- July-August 2025 Uniform-Invoice Prize Winning Numbers Announced by Taxation Administration
- Taiwan Adopts Peppol for Cross-Border E-Invoicing, Digital Industry Agency to Oversee Implementation
THAILAND
- Thailand’s Credit Rating Stable, No VAT Increase Planned Despite Political Uncertainty: Official
- Thai Cabinet Extends 7% VAT Rate Until September 2026 to Support Economic Growth
UZBEKISTAN
EUROPE
EUROPE
EUROPEAN COURT OF JUSTICE
- ECJ VAT C-465/25 (Matin Maier) – Questions – VAT deduction rights when a supplier is deregistered or declared inactive
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – Costs for non-deductible VAT activities do not guarantee proportional deductions
- ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate…
- Luxembourg VAT on Directors’ Fees: Impact of CJEU C-288/22 Ruling and District Court Decision
- ECJ State Aid C-360/25 (X) – Questions – Legal Validity of the Bank-to-Bank VAT Exemption
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
- Roadtrip through ECJ Cases – Focus on ”Composite supplies”
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
- Comments on ECJ C-726/23 (Arcomet Towercranes): Transfer Pricing Adjustments May Be Subject to VAT Across EU
- Briefing document & Podcast: ECJ C-436/24 (Lyko) VAT on Loyalty Programs
- Briefing document & Podcast: C-726/23 (Arcomet Towercranes) – VAT and Transfer Pricing Adjustments on Intra-Group Services
- Briefing Document & Podcast: ECJ C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – VAT Deduction Rights for Healthcare Equipment Costs Clarified
- Briefing document & Podcast: ECJ C-409/24 to 411/24 – AG Opinion – VAT on Short-Term…
- Comments on ECJ C-726/23 (Arcomet Towercranes): ECJ Rules Transfer Pricing Adjustments Can Trigger VAT Obligations
- Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions till October 23, 2025
- ECJ Case: VAT Treatment of Loyalty Points vs Vouchers Under EU Directive
- Comments on ECJ C-472/24: AG Opinion on Taxation of Virtual Gold in Online Gaming
EUROPEAN UNION
- VAT Committee Clarifies Single-Purpose Vouchers and ECJ Judgment on Supply and Taxation…
- EU Commission Unveils Strategy for Digital VAT Reform Implementation and Timelines
- EU Import VAT Deferment: A Strategic Tool Amid Reciprocal Tariff Challenges
- EU Commission Reveals Plan to Implement VAT in the Digital Age (ViDA) Reform
- EU Indirect Tax Harmonization: Where Things Stand Today
- VAT on tooling can add 27% to production costs for manufacturers
- Comments on ECJ C-726/23 (Arcomet Towercranes): VAT Treatment of Transfer Pricing Adjustments
- EU Commission Publishes ViDA Implementation Strategy for Digital VAT System…
- VAT Rules for Virtual Game Currencies: EU Court Advocate General Opinion
EUROPEAN UNION – ViDA
- EU ViDA Implementation: Potential Risks and Pitfalls
- EU Unveils Strategy for VIDA Implementation: Key Milestones for VAT Modernization by 2035
- EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States
AUSTRIA
- Austrian Court Rules on VAT and Corporate Tax for Housing as Hidden Profit Distribution
- Austrian Court Clarifies Input VAT Deduction Rules for Apartment Rentals in Business Use Case
BELGIUM
- Belgium Launches New E-Invoicing Guidance for 2026, Updates VAT Compliance and Penalty Regime
- Belgium Issues Guidance on Mandatory B2B E-Invoicing Starting January 2026
- Look up Peppol status of your customers and suppliers
CROATIA
- Government Seeks Public Input on Simplified VAT Compliance and 2026 Mandatory E-Invoicing Adjustments
- Webinar on Fiscalization in Croatia: Current State, Changes, and Technical Updates
- Croatian Tax Administration Intensifies Supervision on Tax Compliance Across Key Sectors…
- Join Our Free Webinar: Introduction to Fiscalization 2.0 in Croatia on September 25th
- Croatia Opens Consultation on VAT Act Amendments with 2026 Implementation Date
- Croatia Updates Fiscalization Service Rules for 2026
DENMARK
FINLAND
- Plans to lower the 14-percent VAT rate to 13.5% in 2026
- Finland Parliament Considers 2026 Budget Bill with Reduced VAT Rate Cut
FRANCE
- France Announces Simplification Measures for September 2026 e-Invoicing Mandate to…
- France Opens E-Invoicing Directory for Upcoming B2B Electronic Billing Mandate
- France Launches E-Invoicing Directory to Support B2B Electronic Billing Requirements
GERMANY
- German Finance Ministry Allows Invoices in Any Official EU Language, Updates VAT Decree
- VAT Challenges and Complexities of Tourist and City Cards in Germany
- Germany Introduces Language Flexibilities for E-Invoicing
- European Customs Union: Facilitating Free Trade and Protecting Citizens for Over 50 Years
- Judgment on June 24, 2025: Reassessment of Customs Debt Following a Refund Decision
- Germany to Implement Permanent 7% VAT Rate for Restaurants and Catering from 2026
- Tenant Electricity Supply Constitutes Independent Taxable Delivery According to Münster Tax Court
- German Court Rules on VAT Treatment of NFT Trading for Digital Art
- VAT Input Tax Correction for Ongoing Construction in Building Phases
- Germany Implements VAT Reforms Effective January 2026
- BMF allow invoicing in all EU languages
- VAT Classification of Online Event Services Revenue – BMF Guidelines
- EU VAT Refund Applications for 2024 Must Be Filed by September 30, 2025
GREECE
- Greece Announces 2026 Deadline for Mandatory B2B E-Invoicing Implementation
- Weekly Briefing: G.E.MI., Rent Refunds, ViDA Strategy, Tax Legislation Updates, and More (26.09.2025)
- Council of State 1486/2025: VAT Refund Audit Report is Enforceable Without Further Actions
- Greece Announces Launch Date for B2B E-Invoicing
- Greece Offers Tax Incentives for Early Adoption of E-Invoicing Before 2026 Deadline
- Greece Mandates B2B E-Invoicing from 2026: Key Requirements and Implementation Timeline
- Greece Introduces Mandatory B2B E-Invoicing Starting February 2026
HUNGARY
IRELAND
ITALY
- Italian Supreme Court Clarifies Double Time Limit for Sanctions in Reverse Charge VAT Cases
- VAT Deduction Rights for Companies in Liquidation Under Italian Tax Law
- VAT Deduction Allowed on Purchases During Company Liquidation Phase
- Third Sector Tax Regime Implementation Dates Clarified for Non-Calendar Year Entities
- VAT Deduction Rights for Renewable Energy Plants Used by Subsidiary Companies
- Italy VAT Groups: Deadline Approaching for 2026 Registration Applications
LATVIA
- Finance Ministry Names Responsible Parties for Ensuring Reduced VAT Benefits Reach Consumers
- Latvia Parliament Amends Tax Administration Rules on Late Payment Interest
MOLDOVA
NETHERLANDS
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
- Netherlands Prepares for 2030 VAT Reforms: E-Invoicing, Platform Economy and SME Considerations
- Fiscal Requirements and POS Regulations in the Netherlands and Curaçao: A Comprehensive Overview
- Court Rules in Favor of Tax Deduction for Healthcare Complex Development Costs in Appeal
- Court Rules on Tax Assessment: Rental of Office Room Not Eligible for VAT Deduction
- No VAT Deduction on Office Renovation in Director-Shareholder’s Home
- Dutch Customs Codebooks Access Changes from October 1, 2025
- Dutch Tax Plan 2025: Maintaining Reduced VAT on Culture, Media and Sports
- Hospice services are taxable composite services and are VAT deductible
- VAT assessment not in violation of the principle of defence
- No zero rate for intra-Community supply without proof of transport
- VAT Deduction Mixed Use Property: Burden of Proof for Taxable Rental
- Deadline Approaches for Reclaiming Foreign VAT Over 2024
POLAND
- eInvoicing in Poland
- Poland Updates B2B KSeF E-Invoicing Rules for February 2026
- Poland Issues Guidance on Its E-Invoicing System
- Poland Releases Updated Guides for KSeF 2.0 E-Invoicing System Implementation
- Poland Releases New KSeF Manual for 2026 Mandatory E-Invoicing Implementation
- Offline24 Mode Eases Operations for Transport, Service Companies, and Fuel Stations with KSeF…
- Receiving Invoices in KSeF: The Real Challenge for Businesses Starting February 2026
- Six Key Stages for Implementing the Invoicing Revolution Starting February 2026
- Poland Releases Four-Part Manual for Mandatory KSeF 2.0 E-Invoicing System
- Poland Plans VAT Status Verification Up to 5 Years Back, Introduces VAT Warehouse
- New VAT Changes Coming: White List, Spouses, Joint Liability Rules
- Supreme Court Rules Tax Authorities Must Prove Knowing Participation in Carousel Fraud
- 7 VAT Invoice Forms in 2026: Will “Agreed Access” Document Be Invoice or Copy?
- New KSeF 2.0 Handbooks: Ministry of Finance Outlines 8 Preparation Steps for KSeF
- KSeF 2.0 Regulation: Permissions, Authentication, Invoices, Technical Requirements from February 2026
- KSeF Implementation Schedule 2025/2026: Companies Exceeding 200M PLN Sales Must Issue Invoices Earlier
- KSeF 2.0: How to Issue Invoice After February 1, 2026 – 5 Basic Steps
- The Ministry of Finance is planning changes in VAT – extension of joint and several liability
- SAC: A company performing public tasks is not subject to VAT
- Polish Ministry of Finance releases new KSeF 2.0 Manual
- KSeF and Foreign Branches: Unclear How to Calculate 200 million PLN Limit
- Wednesdays with KSeF Training Series Launches for Polish Entrepreneurs
- VAT from deposit system – doubts remain despite Ministry explanations
- Tax Office Prepares Companies for Mandatory KSeF with Upcoming Actions
- Draft regulation of the Minister of Finance and Economy on cases where there is no obligation to issue…
- Draft regulation of the Minister of Finance on the use of the National e-Invoicing System
PORTUGAL
- Portugal Lowers VAT to 6% for Housing Under €648,000 and Rentals Under €2,300
- Middle Class to Pay VAT on E-Lar Appliances, Program Supports Gas to Electric Switch
- AHRESP Advocates for Intermediate VAT Rate on Soft Drinks and Alcoholic Beverages
- Portugal Plans VAT Grouping Implementation in 2026
- Portugal to Implement VAT Grouping Regime for Businesses Starting July 2026
- Government Approves 6% VAT for Housing Construction Up to €648,000 Until 2029
- Portugal Approves VAT Group Simplification Law for Related Businesses Starting July 2026
ROMANIA
- VAT Refund Process for Non-Profit Entities: Eligibility, Documentation, and Deadlines
- Romania Publishes Revised VAT Statement 394 Format Following Rate Adjustments
- Romania Launches National Import System with Digital Customs Declaration Rules
- Special VAT Mechanism for Imports: Authorization Procedures, Obligations and…
- Romania Introduces Special VAT Mechanism for Low-Value Imports Under EUR 150
RUSSIA
- Russia Approves 2026 Budget: VAT Rate Increase and Simplified Tax System Changes Announced
- Russia’s Finance Ministry Outlines Tax Reforms, Proposes VAT Hike in 2026 Budget
- Russia Proposes VAT Rate Increase and Lower Simplified Tax Threshold in 2026 Budget Plan
- Russia’s MinFin proposes to hike VAT from 20 to 22% as of Jan 1, 2026
SERBIA
- Serbia Introduces Pre-filled VAT Returns Starting January 2026
- Serbia to Introduce Pre-Filled VAT Returns in 2026
SLOVAKIA
- Slovakia Plans VAT Hike on Unhealthy Foods Starting 2026
- VAT Deduction Limit on Cars Effective from January 1, 2026: New Regulations Explained
- Slovakia to Implement Mandatory E-Invoicing for Domestic B2B Transactions by 2027
- Slovakia Plans Mandatory E-Invoicing for B2B VAT Transactions Starting January 2027
- VAT Registration Guidelines for Domestic and Foreign Taxable Persons in Slovakia
SLOVENIA
- Slovenia Tests SI-ALARM Emergency Alert System and Requires VAT ID Documentation
- FURS e-Davki: VAT-O Pre-filled Returns Issue Resolved After Week-Long Delay
- New VAT Forms, Registration and Self-Assessment for Third Country Imports from July 2025
SPAIN
- From ambiguity to Doctrine: Spanish Supreme Court Sets Cash Pooling Rules
- Recovering Spanish VAT under the 13th Directive: The challenge of reciprocity
- Navarre Approves 2025-2027 Anti-Fraud Plan to Modernize Tax System and Enhance Compliance
- Spain Clarifies VAT Reverse Charge for Construction, Including Plumbing and Demolition Activities
- Spain’s Supreme Court: Public Service Subsidies Not Subject to VAT, Aligns with EU Ruling
- Spanish VAT Refund Challenges: Reciprocity Requirements Under 13th Directive for Non-EU Businesses
- Spanish VAT Refund Challenges: Reciprocity Requirements Under 13th Directive for…
SWEDEN
- Sweden Proposes Halving VAT on Food from 12% to 6% in 2026 Budget
- VAT Declaration Form Updated: Paper Forms No Longer Automatically Sent
- Swedish Tax Authority Updates VAT Rules for Electricity Deliveries with Negative Prices
- Swedish Tax Authority: Successive Settlements for Electricity Deliveries Under VAT Directive
- Swedish Tax Authority: VAT Treatment of Electricity Deliveries with Successive Settlements
- 2026 Budget Proposes Simplified Business and Capital Taxation
- Sweden Plans Temporary VAT Cut on Food from 12% to 6%
- Sweden Proposes Temporary VAT Cut on Food and Water from 2026-2027
SWITZERLAND
- Temporary Extension of Reduced VAT Rate for Hospitality Sector: Consultation Launched by Swiss Government
- Swiss CSP-Account to be Replaced by GP-ID as Part of Customs Modernization (Passar 2.0)
- VAT Place of Supply: Offshore Companies Controlled by Swiss Persons Deemed Swiss Supply
- Swiss Court Rules on VAT Classification of Remuneration Despite Direct Tax Employment Status
- VAT Court Ruling: Donations vs Remuneration Classification and Tax Liability Assessment
- Switzerland Reduces Federal Tax Interest Rates for 2026, VAT and Other Levies Affected
TURKEY
- Turkey Updates VAT Guidance, SCT on Petroleum, and Vehicle Tax Exemptions for Defence Projects
- Turkey’s New Tax Law Draft: Key Changes in Income, Corporate, and Consumption Taxes
- Turkey Issues VAT Communiqué No. 55 Updating Exemptions and Refund Procedures
- New e-Declaration Project Updates: VAT Return Enhancements for August 2025
UKRAINE
- Ukraine Amends VAT Law: New Rules Effective October 1, 2025, Until January 1, 2028
- Eligibility Criteria for VAT Budget Reimbursement: Key Rules and Restrictions Explained
- Requirements for Submitting VAT Payer Data Table and Explanation in 2025
- Timeframe for Tax Authority to Enter VAT Payer Data into Register
- Procedure for VAT Refund After Administrative or Judicial Appeal Completion in Ukraine
- VAT Exemption for Computer Donations to Schools: Conditions and Requirements Explained
- Is Property Management Agreement Subject to Mandatory VAT Registration?
- SAF-T UA Implementation to Enhance Transparency and Simplify Audit Procedures in Ukraine
- VAT Exemption for Pawnshop Sales of Pledged Property from Non-VAT Payers
UNITED KINGDOM
- Isle of Wight NHS Trust Wins Appeal: Locum Doctor Supplies Exempt from VAT
- Call to Remove VAT on Sunscreen Amid Rising Skin Cancer Rates in Wales
- HMRC Releases New Guidelines on Freeports Compliance and Tax Benefits
- High Court Rules in Favor of Hotelbeds: Alternative Evidence Valid for VAT Deduction
- UK Supreme Court Rules Uber Must Pay VAT on Private Hire Services, Impacting Industry
- Post-Brexit VAT Shifts: Reverse Charge and the New Digital Landscape
- VAT Appeal Dismissed: Nitrous Oxide in Cream Chargers Not Zero-Rated as Food
- FTT Dismisses Akhtar’s Appeal Against HMRC’s Best Judgement VAT Assessments Due to…
- VAT Zero Rating: Nitrous Oxide Culinary Use Not Food for Human Consumption
- Ferrero Wins VAT Appeal: Nutella Biscuits Ruled Zero-Rated, Not Luxury Items
- UK Considers 20% VAT on Private Hire Rides in Upcoming Budget
- VAT Beginner’s Guide: Essential Basics for UK Business Registration and Rates
- Supreme Court Clarifies VAT Group Rules and Time of Supply Interplay
Latest Posts in "World"
- Mastering Tax ID Validation: Key Strategies for Compliance and Business Success
- Data Integration in Retail: The Role of EDI at the Age of Omnichannel and AI
- 2026 OECD Global Forum on VAT: Addressing Digital Economy, Crypto-Assets, AI, and Compliance Challenges
- Enhancing VAT Compliance: The Impact and Benefits of Voluntary Disclosure Agreements (VDA)
- E-Invoicing & E-Reporting developments in the news in week 39/2025
