VATupdate Newsletter Week 47 2025

SHORTCUTS

Do you remember the first day on your job? If you were lucky, you were trained by a person who has been doing the job already for some time. You’re shadowing the office veteran: the one who’s been around since dial-up internet was cutting-edge. They lean over and whisper:

“You’re not supposed to do it like this… but this is how I do it.”

You nod, half-confused, half-impressed. Suddenly, you’re learning two systems: the official one and the real one. The latter being the one that actually works when deadlines loom and coffee runs dry. It’s like discovering there’s a secret menu for something that you’ve been eating your whole life.

Fast forward a week, and you’re fluent in the art of “creative compliance.” You know which buttons to click, which forms to ignore, and which printer to kick when it jams. You’re practically a ninja. Except ninjas don’t have to file quarterly returns.

Switch back to today. You’re doing VAT, and you know, by know, that practice can (indeed) be completely different from the nice and well-written theory. VAT rules look neat on paper (structured, logical, and full of good intentions), but in practice: It’s a jungle.

You’re probably familiar with situations where you or your colleagues know how something should be done, but where every veteran tax manager knows that the alternative, far more practical, approach also will pass the approval of the EU Court of Justice.

Just like your office mentor, VAT law often says one thing, but reality nudges you toward another. More than once, the ECJ ruled that substance matters more than form, for example for intra-Community supplies. Translation: If you can prove the goods moved, you’re good. Even if your paperwork looks like it survived a coffee spill.

The question is if these VAT ninja-tactics will survive in the digitization of VAT. Real-time reporting, e-invoicing, and data-sharing will make “creative compliance” a thing of the past. Or at least harder to pull off without leaving a digital footprint.

Whether you’re learning office shortcuts or navigating VAT rules, the lesson is the same: Know the official system, understand the practical reality, and keep an eye on what’s coming next. Because the jungle is turning into a smart city.

Just remember: for the latest VAT shortcuts, you can always check the latest news and developments 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.

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