SWEAT
Due to personal circumstances, we weren’t able to post last week’s newsletter. So here are two newsletters combined into one. It’s like going to the gym after you’ve taken a break: you have some catching up to do.
And to stick with that analogy—there’s nothing quite like a good workout. Muscles burning, lungs pumping, forehead glistening—each drop of sweat evidence that you’re doing a good job. But thanks to recent developments, your sweat is no longer just a sign of effort. It’s data.
Scientists have developed a wearable patch that monitors dehydration levels by analysing your sweat in real time. Tiny sensors embedded in the patch detect changes in electrolyte concentration, helping athletes and everyday joggers optimise hydration with scientific precision. It’s no longer just how much you sweat—it’s what your sweat says about you.
And while the gym might be the first place this tech is tested, it’s hard not to think of the parallels in the tax world. Because if you thought only your personal trainer was tracking your performance, think again. In the age of e-invoicing mandates, real-time reporting, and the ever-expanding oversight of digital platforms, tax authorities have developed a keen interest in your numbers—and yes, in how much you’re sweating.
Running a small business on a marketplace platform? They know. Selling handcrafted dog sweaters through an app? DAC7 has you covered—literally and digitally. Receiving invoices by email? Soon that might not be good enough. With real-time reporting, structured formats, and cross-border transparency, VAT compliance has entered its cardio phase.
What used to be a back-office chore is now a performance monitored in real time. One slip, one forgotten invoice, and your fiscal fitness score might just dip below the healthy threshold. And while your smartwatch might advise more water, your tax dashboard might recommend a call to your VAT advisor.
So yes, wear that sweat patch at the gym. Monitor your hydration, track your electrolytes. But don’t be surprised if someday, you’ll be wearing a fiscal version too. Because in today’s data-driven economy, it’s not just your gym that wants to know how much you’re sweating—your tax authority does too.
So grab a towel, hydrate, and make sure your VAT processes are keeping pace. And for a daily dose of VAT news from around the world—no sweat—just visit 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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WORLD
WORLD
- Global VAT Guide: June 2025
- Getting Paid on Time Starts with Smarter E-invoicing
- E-Invoicing & E-Reporting developments in the news in week 25/2025
- OECD: Tax Administration Digitalisation and Digital Transformation Initiatives
- OECD Report Highlights Digitalisation and Transformation Efforts in Global Tax Administration, June 2025
- UK and US Agree to Further Reduce Tariffs
- Trump Administration Enacts Core Provisions of U.S.-UK Economic Prosperity Trade Agreement
- Regional Strategies in E-Invoicing Mandates: Case Studies from Europe and Beyond
- E–invoicing Developments Tracker
- Digital Services Taxes and other Taxes on the Digital Economy
- China Announces Full Tariff Exemption for All African Nations in Landmark Trade Policy Shift
- Why Standard SAP Condition Records Fall Short in VAT Determination — And What You Can Do About It
- International VAT Rate Round Up: June 2025
- Agentic Commerce And EU VAT Compliance: When AI Buys For You
- E-Invoicing & E-Reporting developments in the news in week 24/2025
- Innovate Tax Podcast – Tax People Aren’t Boring S2 Ep.2 – Wendy Fischnaller
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Peppol E-Invoicing Models: Comparing 4-Corner and 5-Corner Approaches (Malaysia, UAE, Belgium)
- OECD Launches Tool to Aid Tax Reform for Social Protection in Developing Nations
- International Invoicing: The E-Invoicing Solution for Global Compliance
- DBNAlliance Network Overview
- ecosio E-invoicing Updates – May 2025
- ecosio E-invoicing Updates – June 2025
- E-Invoicing in the Middle East: The Digital Tax Transformation Businesses Can’t Ignore
- Global VAT & GST on digital services B2C & B2B
WEBINARS / EVENTS
- Webinar Insights: Certificates and Formats for Fluorinated Gases and Ozone Control
- E-Invoicing Exchange Summit Vienna – Sept 22-24, 2025
- VAT Consult – Up to Date with VAT – 4 sessions in Belgium
- Webinar VAT IT Compliance: Navigating the Future of Tax Technology (24 June)
- RTC webinar – Mandatory E-Invoicing in Poland Explained (June 26)
- Fintua Webinar: VAT Evolution: Embracing Digitisation and Consolidation in a Rapidly Changing World (July 1)
- Webinar: Unlock Belgium’s E-Invoicing Mandate (July 22)
- Sovos Webinar: What’s Going on Over There? The Impact of Global E-Invoicing Mandates on Multinationals (June…
- Zampa Webinar: VAT Implications in the Yachting Sector – Discussing Practical Solutions (June 19)
- IBFD Stay Ahead in VAT: Global Trends and Challenges Masterclass (June 18 – 20)
- ecosio Webinar – Case Study: The Brückner Group’s Journey to E-invoicing Excellence (June 12)
- Sovos Webinar – Stay Ahead of Tax Changes: Key VAT & SAF-T Updates Across 12 European Countries (June 12)
- Webinar Recap: Jordan’s New e-Invoicing System – What You Need to Know
AFRICA
ANGOLA
KENYA
- Kenya Revenue Authority Aims to Boost VAT as Top Tax Source Through Digital Reforms
- Understanding Kenya’s VAT Special Table: A 2025 Guide for Businesses and Investors
- Kenya’s 2025-26 Budget: Key Tax Changes and VAT Amendments Effective July 1, 2025
- Government Proposes Reclassification of Zero-Rated Goods to Exempt Status to Reduce VAT Refunds
- Government Plans to Reduce VAT Bad Debt Refund Period from Three Years to Two
- Kenya Revenue Authority Battles Sh13 Billion VAT Fraud Amid Missing Trader Scheme Resurgence
- Kenya’s VAT Registration Freeze: Cracking Down on Fraud While Impacting Legitimate Businesses
- KRA Halts Online VAT Registration to Combat Fraud by Ghost Traders and Clean Registers
- Kenya Revenue Authority Suspends Online VAT Registration to Combat Fraudulent Ghost Traders
MAURITIUS
- Mauritius Announces VAT Regime Changes in 2025-26 Budget, Including New Rates and Compliance Rules
- Mauritius Proposes Multiple Changes to VAT Framework
- Mauritius Supreme Court Upholds VAT Zero-Rating for Airline Sales Agent Services
- Latest Developments in E-Invoicing Compliance
- 2026 Update: VAT Regulations for Foreign Digital Services
MOZAMBIQUE
- Mozambique Reinstates VAT Exemptions on Soap, Sugar, and Cooking Oil
- Mozambique Reinstates VAT Exemption on Sugar, Edible Oil, and Soap Products
NIGERIA
- Nigeria Introduces Merchant Buyer Solution to Transform Tax Administration with E-Invoicing…
- Nigeria Introduces E-Invoicing Platform Ahead of Nationwide Mandate
- Nigerian Senate Passes Tax Reform Bills, Rejects VAT Increase Proposal, Maintains 7.5% Rate
RWANDA
- Rwanda Introduces Tax Reforms: VAT on Phones, Transport, Hybrid Cars; Electric Vehicles Exempt Until 2028
- Rwanda Introduces Tax Reforms: VAT on Phones, Transport, Hybrid Cars; Electric Vehicles Exempt Until…
- Rwanda VAT Reform 2025: Key Amendments and Implications for Businesses Under New Law
- Rwanda Enacts 2025 VAT Exemptions and Digital Services Tax to Modernize Fiscal Framework
SOUTH AFRICA
- Amendment to Enterprise Definition: Impact on Foreign Lessors of Ships, Aircraft, and Rolling Stock
- Streamlined Registration for Foreign Donor Funded Projects: New VAT Branch Rules…
- Streamlined Registration for Foreign Donor Funded Projects: New VAT Branch Rules Effective 2025
- Intermediary and Principal Jointly Liable for VAT on Electronic Services from April 2019
- VAT Payment Deadline for Imported Services Extended from 30 to 60 Days Effective December 2024
- Updated VAT Rules: Repayment Required for Recovered Irrecoverable Debts by Account Receivable…
- Eswatini’s E-Invoicing Initiative: Advancing Tax Compliance and Digital Transformation by January 2028
TANZANIA
- Tanzania’s 2025–2026 Budget: VAT Changes Target Digital Sector, Introduce New Exemptions and Rates
- Tanzanian Parliament Considers Finance Act 2025: VAT Changes and Exemptions Proposed
- Tanzania’s New Budget Ends Gaming Tax Exemptions, Signaling Major Shift in Sports Taxation
- Tanzania’s 2025/26 Budget Proposes E-Invoicing Integration with Revenue Authority via EFDMS
- Tanzanian Budget 2025 Expands Tax Scope to Online Marketplaces and Network Marketing Platforms
UGANDA
- Uganda Unveils National Budget for Fiscal Year 2025–26
- Uganda’s 2025-2026 Budget Proposes Stricter Penalties for EFRIS Noncompliance in VAT Collection
- Uganda Proposes Waiving Digital Service Tax for Non-Resident Providers, Effective July 2025
ZIMBABWE
- Zimbabwe Advances Digital Transformation Through New VAT Reforms
- Modernization of Zimbabwe’s VAT system
AMERICAS
ARGENTINA
- Argentina Introduces Simplified VAT Return System, IVA Simple, Mandatory from November 2025
- Simplified Pre-Filled VAT Return System Launched
- ARCA Raises Consumer Identification Threshold to $10 Million for Simplified…
BOLIVIA
BRAZIL
- Preparing for Brazil’s 2026 Tax Reform: Navigating CBS and IBS Compliance Challenges
- Brazil Adjusts Financial Transaction Tax Rates with New Decree, Repeals Previous Increases
CANADA
- Quebec Court Rules Conversion to Residential Use Not a Termination of Commercial Activity
- Canada Considers Counter-Tariffs on US Steel, Aluminium Amid Trade Tensions with Trump
- Canada Announces 2025 Tax Relief Measures to Support Businesses Facing U.S. Tariffs
CHILE
- SII’s 2024 Strategy: Reducing Tax Evasion, Combating Fraud, and Organized Crime in Chile
- Chile Introduces New VAT Compliance Rules for Digital Platforms and Payment Providers Starting 2025
COLOMBIA
DOMINICAN REPUBLIC
- Dominican Republic Launches Final Stage of E-Invoicing Implementation
- Dominican Republic Mandates E-Invoicing for All Taxpayers by May 2026 Deadline
- Dominican Republic Sets May 2026 Deadline for Mandatory E-Invoicing Registration, Penalties for Noncompliance
- Deadline for E-Invoicing Implementation Confirmed by Dominican Republic for Small, Micro, and Other Non-Classified.
- Final Deadline Set for Mandatory E-Invoicing; Non-Compliance Leads to Tax Penalties
GUYANA
- Guyana Revenue Authority Announces 2025 Customshouse Brokers Programme Launch and Payment…
- Guyana Revenue Authority Announces 2025 Customshouse Brokers Programme Launch and Payment Details
MEXICO
PERU
- Peruvian Tax Authority Updates Classification of Electronically Supplied Services for VAT Compliance
- Peru Proposes Temporary IGV Tax Reduction to Boost Economy Starting January 2026
SAINT LUCIA
- Saint Lucia to Slash Food Prices by 12.5% with VAT Elimination on Essentials
- Saint Lucia Plans Major Cost Reduction by Eliminating VAT on 70 Food Items
UNITED STATES
- Understanding Kansas Sales and Use Tax: Rates, Exemptions, and Nexus Rules
- 13 Red Flags That Could Trigger a Sales Tax Audit for Your Business
- Exploring the Five U.S. States Without Statewide Sales Tax: Business Implications and Considerations
- How to Calculate Sales Tax in the US: A Simple and Powerful 2025 Guide
- Naperville Considers 1% Grocery Sales Tax to Replace Eliminated Statewide Tax for Budget Stability
- Understanding Real Estate Taxes in Florida: Sales, Property, and Exemptions Explained
- Washington Expands Retail Sales Tax: New Bills Impact Services, Car Rentals, and Precious Metals
- Lottery Tickets Exempt from Sales Tax: Intangible Rights, Not Tangible Property
- Texas Court Ruling Expands Sales Tax Exemptions for Equipment in Raw Material Processing
- Ohio Sales & Use Tax Webinar: 2025 Filing Tips and OHTAX System Updates
- Wayfair Ruling’s Impact: Evolving Sales Tax Challenges in eCommerce and State Revenue Strategies
- Maryland Expands Sales Tax to Digital and IT Services Starting July 1, 2025
- Nevada Sales and Use Tax Guide 2025-26: Key Insights, Rates, and Compliance Essentials
- Maryland Clarifies 3% Sales Tax on Data, IT, and Software Services Effective July 2025
- Texas Supreme Court Denies Tax Exemption for Private Prisons, Upholds Comptroller’s Decision
- New York: Vacation Rental Property Rent Exempt from Sales Tax Without Additional Services
- Colorado Announces July 2025 Local Sales Tax Updates for Fire and Ambulance Districts
- Massachusetts Sets 2025 Sales Tax-Free Weekend: Key Details and Exemptions Explained
- South Dakota DOR Clarifies Sales Tax Rules for Universities’ Purchases and Sales
- Out-of-State Sellers Exempt from NY Sales Tax if Marketplace Provider Handles Collection
- Mississippi Lowers Grocery Sales Tax: Will Shoppers Feel the Impact?
- Mid-Year Sales Tax Refresher: Ensuring Compliance and Success for Your Business
- Essential Sales Tax Documents for Audit Readiness: Stay Organized and Compliant
- Connecticut Clarifies Nonprofit Exemption Certificate Use for Purchases and Payment Types
- Navigating Sales Tax Compliance: Challenges and Solutions for Filing State Returns
- Texas repeals R&D sales and use tax exemption
- S. Court of Appeals Upholds Stay of Court of International Trade Ruling Denying President Trump Authority for Extensive Tariff Imposition
- PwC’s US Tariff Industry Analysis: An update on the current impact to companies
- Illinois to Alter Sales Tax Rules for Out-of-State Sellers Starting January 2026
- Illinois to End Transaction Nexus Threshold for Sales Tax in 2026
- June 2025 Sales Tax Updates: New Rates in AL, FL, LA, and SST States
- Mississippi Lowers Grocery Sales Tax to 5% Starting July 2025
- Indiana Restaurants Gain 50% Sales Tax Exemption on Electricity with New Streamlined Process
- Iowa Mandates Electronic Filing for Sales and Use Tax Returns Starting May 2025
- Ohio’s 2025 Sales Tax Holiday: Two Weeks of Tax-Free Back-to-School Shopping in August
- Mississippi Lowers Grocery Sales Tax to 5% with New Legislation HB 1
- Washington Governor Enacts Major Tax Reforms Impacting Retail Sales, Vehicles, and Services
- Tennessee Extends Broadband Equipment Tax Exemption to June 2027
- Colorado Governor Enacts Law for Online Access to Sales and Use Tax Information
- Illinois Budget Introduces Changes to Income, Sales, and Excise Taxes
VENEZUELA
- Understanding Digital Invoicing in Venezuela: Regulations, Compliance, and Implementation Strategies
ASIA-PACIFIC
ASIA
AUSTRALIA
AZERBAIJAN
- Consumers Benefit from VAT Refund Project with Over 91 Million Manat Returned in 2025
- Azerbaijan Introduces VAT Cashback and Tax Exemptions for Cultural Sector Starting July 1
BANGLADESH
- Bangladesh MOF Unveils 2025-2026 Budget: Tax Adjustments, VAT Amendments, and…
- Tax and Duty Exemptions Granted to Electric Vehicle Manufacturers
CAMEROON
- Nepal Considers Multi-Rate VAT System and Tax Incentives in 2025-26 Budget
- Nepal Considering Adoption of Multi-Rate VAT System
CHINA
INDIA
- ICAI’s June 2025 Guide: Navigating GST Disputes, Litigation, and Appeals for Chartered Accountants
- ICAI Releases June 2025 GST Invoicing Handbook: Types, Compliance, E-Invoicing, and Legal…
- GST Authorities Ordered to Act Against Supplier for Non-Filing GSTR-1, Blocking ITC Claim
- Understanding PR vs GSTR-2B Reconciliation: Ensuring Accurate ITC Claims for Businesses
- Bombay HC Rules Design Services to Foreign Affiliates Qualify as Export, Allowing ITC Refund
- Essential Tips for E-commerce Sellers to Successfully Claim GST Refunds
- Bombay HC Allows ITC Refund on Exports to Sister Concern, Rejects Revenue’s Arguments
- Sikkim High Court Allows ITC Refund for Closed Businesses Under GST Act
- Locking of Figures in Form GSTR-3B
- GST Rate Update 2025: Revised Tax Slabs, Key Changes, and Latest Council Decisions
- Why Automation is Crucial for GST Compliance Amid 2025 Filing Rule Changes
- Sikkim High Court Grants GST ITC Refund for Business Closure Under CGST Act Section 49(6)
- GSTR-2A vs GSTR-2B: Essential Insights for Finance Professionals in GST Compliance
- Delhi HC Allows Single Appeal for Composite Order on Wrongful ITC via Good-less Invoices
- High Court Rules Royalty for Mining as Taxable Under GST at 18% Rate
- DIN is not required on RFN documents from the GST Portal
JAPAN
KAZAKHSTAN
- Export Customs Tariffs Revised for Selected Goods
- Changes in VAT Refund Rules Upon Deregistration: New Draft Order by Kazakhstan’s Finance…
MALAYSIA
- Malaysia Broadens SST Scope for 2025: Updated Tax Rates and Regulations
- Zero Sales Tax on Local Fruits Boosts Health, Economy, and Accessibility in Malaysia
- Malaysia Implements PINT-MY Billing for E-Invoicing to Enhance Tax Compliance and Digital Adoption
- Malaysia Revises E-Invoicing Implementation Timeline for Taxpayers with Turnover Up to MYR 5 Million
- Malaysia Updates MyInvois Rollout and Peppol Standards for 2025–2026
- Malaysia to Introduce Revised Sales and Services Tax Starting July 2025
- Malaysia Rules Out Reinstatement of Goods and Services Tax (GST)
- Malaysia Expands SST: Key Changes and Implications for Businesses Starting July 1, 2025
- Anwar: Malaysia Not Ready to Reintroduce GST, Prioritizes Protecting Low-Income Citizens
- Version 1.2.0 of PINT MY was published by OpenPeppol and Malaysia Digital Economy Corporation
- Malaysia Grants E-Invoicing Exemption for Revenue Below MYR 500,000, Defers for Up to MYR 5…
- Malaysia Updates e-Invoicing Timeline – New Implementation Dates & Practical Guidance
- Sarawak Federation Urges Delay of SST Expansion, Proposes GST Reintroduction Amid Economic Concerns
- Sabah Accountants Advocate for Simplified 3% GST to Ease Tax Burden and Boost Economy
- Malaysia’s 2025 Sales Tax Exemption Order Announced, Effective July 1, Replaces 2022 Order
- E-Invoicing Deadlines Adjusted for SMEs
- Malaysia Updates Sales Tax Rates and Broadens Service Tax Coverage Effective 1 July 2025
- Expansion Scope for Sales and Service Tax from July 1, 2025
- Malaysia Updates E-Invoice Implementation Timeline, Exempts Small Businesses…
- Delays in E-Invoicing Implementation
- Malaysia’s SST Reform: Expanding Tax Scope to Boost Fiscal Health, Protect Essential Services
- Malaysia to Revise Sales Tax, Expand Services Tax from July 1 to Boost Revenue
- Malaysia to Revise Sales Tax, Expand Services Tax to Boost Revenue from July 1
- Malaysia Revises E-Invoicing Rollout Timeline, Extends Deadline for Small Businesses to 2026
- Revised Timeline for E-Invoicing Implemented for Small Taxpayers
- Mandatory CTC Electronic Invoicing model in Malaysia
- Sales and Services Tax Extension Set for July 2025
PAKISTAN
- Sindh Government Modernizes Sales Tax Nomenclature for Services Effective July 2025
- Punjab Finance Bill 2025: Major Sales Tax Reforms Introduced to Expand Tax Base and Digitize Economy
- Sindh Expands Sales Tax to New Services in FY26 to Boost Revenue and Compliance
- Government Lowers Solar Panel Tax to 10% After Stakeholder Consultations
- FBR Reduces Transit Cargo Examination to 5% for Enhanced Trade Efficiency in Pakistan
- Sindh Increases Sales Tax on Freight Services in Finance Bill 2025 for FY26
- Sindh Adopts UN CPC System for Sales Tax on Services to Enhance Clarity and Compliance
- Federation Urges Government to Reconsider VAT and Luxury Tax on Jewelry and Gold
- FBR Uncovers Tax Fraud Involving Ex-Senator, Proposes Arrest Powers in Finance Bill 2025
- Pakistan’s 2025-2026 Budget Introduces New E-commerce Tax, Adjusts Income and Withholding Tax Rates
- Finance Bill 2025 Empowers Commissioner to Block Transactions for Sales Tax Non-Compliance
- FBR Plans Rs7 Billion Revenue Boost by Raising Sales Tax on Small Vehicles
- Finance Bill 2025: Comprehensive Sales Tax Overhaul Targeting Compliance, Digital Commerce, and Enforcement
- FBR Granted Authority to Set Retail Prices for Third Schedule Goods to Boost Tax Collection
- Pakistani Parliament Considers 2025 Finance Bill with New E-commerce Regulations and Digital Transaction Tax
- Pakistan Imposes 2% Tax on E-Commerce Transactions
- Pakistan to Introduce GST on Cross-Border Online Sales in 2025-26 Budget
- Finance Bill 2025: Key Customs Reforms, Tariff Changes, and Technological Advancements
- FBR Reports Rs1.80 Trillion in Petroleum Sales Tax Exemptions for FY25
- 18% GST Imposed on Foreign E-Commerce Transactions
PHILIPPINES
- Supreme Court Rules VAT Refund Period Starts from Actual Payment Date, Denies Melco’s Claim
- Guidelines Issued for VAT Refund Process for Non-Resident Tourists
- Philippines Extends Registration Deadline for Non-Resident Digital Service Providers to July 2025
- Philippines Provides VAT Exemption for Medicines Treating Major Illnesses
- Philippines Releases VAT Compliance Guidelines for Nonresident Digital Service Providers
- Philippines Grants VAT Exemption on Medicines for Major Illnesses to Enhance Healthcare Access
- Philippines Grants VAT Exemption on Medicines for Cancer, Diabetes, Dialysis, Hypertension, High…
- BIR Extends Digital VAT Registration Deadline for Non-Resident Service Providers to July 1
- Philippines Issues New VAT Return Form for Nonresident Digital Service Providers Effective June 2025
- Additional Medicines Granted VAT Exemption
- Philippines Introduces VAT on Foreign Digital Services, Effective June 2025, for Sales Over PHP 3 Million
- VAT-Exempt Medicines in the Philippines: 2025 Updates
SINGAPORE
SOUTH KOREA
SRI LANKA
- Colombo Seminar Discusses Transition to New Risk-Based VAT Refund System with Key Stakeholders
- Sri Lanka Expands VAT to Non-Resident Digital Service Providers in 2025 Budget Amendment
- New Risk-Based VAT Refund System to Expedite Refunds for Compliant Exporters by 2025
TAIWAN
- US Reciprocal Tariffs: Taiwan Offers Tax Refunds for Affected Businesses with Reduced Income
- Tax Threshold Increase: Key Misunderstandings for Small Business Owners
VIETNAM
- Vietnam Extends 2% VAT Cut to 8% in Select Sectors Until End of Next Year
- Amended Law on Special Consumption Tax Expands Scope to Promote Healthier, Eco-Friendly Consumption
- New Decree Imposes Tax Withholding on Digital Platform Transactions
- Vietnam Set to Prolong Value-Added Tax Relief Measures
- Vietnam Extends 2% VAT Reduction Through January 2026
- National Assembly Approves VAT Reduction from 10% to 8% for Goods and Services
- Government Extends VAT Reduction Through End of Next Year
- Viet Nam Establishes Its First Free Trade Zone
- WHO Praises Viet Nam for Increasing Tobacco and Alcohol Taxes.
- Decree Mandates e-Commerce and Digital Platforms to Withhold Tax on Individual Sales
- Businesses Urge Government to Cut VAT by 2% by End of 2026
- Vietnam Approves Special Consumption Tax on Sugary Drinks and Specific Air Conditioners
- Vietnam Enforces New Tax Withholding Rules for E-commerce Platforms Starting July 2025
- Vietnam Imposes VAT and Personal Income Tax Withholding Requirements on e-Commerce Platforms
- New E-Invoicing Rules
EUROPE
EUROPE
- Gibraltar to Implement 15% Transaction Tax by 2028 in Post-Brexit Deal with Spain
- US and UK Reach Trade Agreement, Steel Import Dispute Remains Unsettled
- Divergence in European Case Law: Implications of German and UK Approaches to Taxable Business
EUROPEAN COURT OF JUSTICE
- Supreme Court ECJ Questions about VAT Exemptions for Fiscal Units in Disability Care Services
- ECJ VAT C-785/23 (Bulgarian posts) – Judgment – Specific postal services under individual contracts…
- Comments on ECJ Case C-234/24: Applicable VAT treatment in tooling arrangement
- Comments on ECJ C-726/23: Should transfer pricing adjustments be subject to VAT?
- ECJ VAT C-501/24 (Klinka-Geo Trans) – Order – Tax Authorities Can Deny VAT Deductions Without Proving Fraud Knowledge by Taxpayer
- Comments on ECJ Case C-101/24: AG Opinion -Platforms Liable for VAT on Electronic Services Before 2015
- Briefing Document & Podcast: ECJ C-126/14 (Sveda UAB): Ruling Confirms VAT Deduction Rights for Public Recreational Paths Linked to Economic Activities
- Comments on ECJ C-433/24: Profit margin scheme also applicable after the purchase of an art object from the…
- ECJ Rules Bulgarian VAT Deregistration Law Incompatible with EU Legal Principles and Protections
- ECJ C-433/24 (Galerie Karsten Greve) – AG Opinion – AG supports VAT margin scheme for art via legal entities
- New GC VAT Case T-366/25 (Szytelbiecka) – No details known yet
- New GC VAT Case T-363/25 (UNIX) – No details known yet
- New GC VAT Case T-356/25 (Rapera) – No details known yet
- ECJ VAT Cases decided in 2025
- ECJ VAT C-125/24 (Palmstråle) – Judgment – VAT exemptions for re-imported goods, even…
- Flashback on ECJ Cases C-268/83 (Rompelman) – Acquiring future property rights for letting qualifies as economic activity for VAT deduction
- Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)
- Briefing Document & Podcast: ECJ C-247/21 (Luxury Trust Automobil GmbH) – Mandatory invoice requirements for triangulation are final and uncorrectable
- Briefing Document & Podcast C-691/17 (PORR Építési Kft.): VAT Reverse Charge, Deduction Rights and Reimbursement Principles
- Briefing Doc & Podcast ECJ VAT C-42/19 (Sonaecom) : VAT Deductibility for Mixed Holding Companies
- Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of…
- Roadtrip through ECJ Cases – Focus on ”Exemption for Public Postal Services” (Art. 132(1)(a))
- Comments on ECJ C-744/23 (Zlakov): AG Opinion – No-cure-no-pay service is a VAT-taxed transaction
- Agenda of the ECJ VAT cases – 5 Judgments, 3 AG Opinions till July 16, 2025
- Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to…
- Roadtrip through ECJ Cases – Right to deduct VAT on Public Construction works
- Comments on ECJ C-125/24 (Palmstråle): VAT exemption on reimportation
- Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify
- EU Advocate General: No-Cure-No-Pay Services Subject to VAT Despite Conditional Payment
- VAT Implications of Transfer Pricing Adjustments: A-G’s Conclusion on Arcomet Case
- Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept
- Briefing Document & Podcast: ECJ C-518/14 (Senatex) – Deduction of Input VAT and Invoice Correction
- Roadtrip through ECJ Cases – Focus on Exemption on Importation (Art. 143)
- ECJ/General Court VAT Cases – Pending cases
- Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC
- Comments on ECJ C-164/24: Deletion from the VAT register for persistent breach of tax obligations
EUROPEAN UNION
- EU Council and Parliament Agree on Simplified Carbon Border Adjustment Mechanism (CBAM) Regulation
- EU Finance Ministers Discuss Customs Reform, Tax Achievements, and Future Legislative Proposals Under Polish Presidency
- FISC Subcommittee Meeting: EU Defence Tax Exemptions, Tax Rule Simplification, and Cross-Border Tax Barriers
- Briefing Document & Podcast: EU VAT Directive 2006/112/EC – Taxable Transactions (Art. 14-30)
- Briefing Document & Podcast: EU VAT Directive 2006/112/EC – Taxable Person (Art. 9-13)
- EU VAT Directive 2006/112/EU applicable as of March 20, 2025 (after ViDA)
- Briefing Document & Podcast C-334/20 (Amper Metal) : Excessive marketing expenses are deductible for VAT purposes
- VAT Treatment of Factoring Arrangements: Revisiting CJEU’s MKG-Kraftfahrzeuge-Factoring Decision
- EU Initiates Legal Action Against Belgium and Portugal for Failing to Implement Import Systems
- Understanding EU VAT Variations: Industry-Specific Rates, Exemptions, and Compliance Challenges
- EU Simplifies Carbon Border Adjustment Mechanism to Boost Competitiveness and Reduce Administrative Burden
- Nomad Stays Seeks Annulment of Deemed Supplier Regime VAT Provisions in ViDA
- EU Gateway: Year-end TP adjustments & indirect taxes
- EU to abolish the VAT exemption for financial services and implement EU FTT?
- Briefing Document & Podcast C-664/16 (Vadan) – No VAT Deduction without invoices
- A Brief Look at e-Invoicing in the Context of the EU Single Market Strategy
- EU VAT Committee Clarifies SPV Taxation Rules for Cross-Border Transactions Following ECJ Ruling
- Commission welcomes political agreement to simplify and strengthen the carbon border adjustment mechanism
- The success of eDelivery implementations at national level
- eDelivery for eInvoicing: Making the Single Market seamless and strong
- Application to join the European Commission’s VAT Expert Group has been delayed to July 11, 2025
- Economic and Financial Affairs Council (Ecofin), 20 June 2025
- EU Financial Sector Taxation Study Highlights Inconsistencies Hindering Capital Markets Union Progress
- Draft Report on Amending VAT Rules for Distance Sales of Imported Goods in EU.
- Annual Report on Taxation Event 2025 – Register now! (June 24)
- Digital Transformation of EU VAT Compliance: The Impact of OSS and Mandatory E-Invoicing
- EU VAT Committee Clarifies SPV Taxation Rules for Cross-Border Transactions in Member States
- Hungary Implements Monthly Payment Schedule for Tax Fines Starting April 2025
- Intrastat Reporting Thresholds 2025
- Why European E-Commerce Should Be Your Next Focus
- OSS vs. IOSS: Key Differences and Application to Your Business
EUROPEAN UNION – ViDA
- Preparing for ViDA: what you need to know about EU VAT reform
- EU – Single VAT Registration and Modernization of Tax Reporting
ALBANIA
- Tax Administration Introduces Pre-Filled VAT Declarations for April 2025 E-Filing System
- Pre-Filled VAT Returns Introduced for April 2025, Based on Digital Transactional Data
- Albania Urges Foreign Digital Service Providers to Comply with VAT Regulations by May 2025
AUSTRIA
- Austria’s Cash Register Security Ordinance: Ensuring Secure, Tamper-Proof Transactions Since 2017
- Austria Updates VAT Exempt Gold Coins List with Ordinance No. 107, June 2025
- Austrian Court Upholds Denial of VAT Exemption in Fraudulent Vehicle Transactions Case
BELGIUM
- Belgian VAT Authorities Allow Late Input VAT Recovery with Strict Conditions and Short Deadlines
- EU Initiates Legal Action Against Belgium for Non-Compliance with Customs Data Transmission Requirements
- Belgium Further Revises VAT Relief Regulations for Reconstructed Homes
BOSNIA AND HERZEGOVINA
BULGARIA
- VAT Data Analytics and Inspections to Prevent Profiteering During Euro Transition
- Bulgaria’s Euro Transition: Key Insights for POS Software Providers and Retailers
- Businesses Prepare for Detailed Invoice Reporting and Software Upgrades Ahead of SAF-T…
CROATIA
- Comprehensive Guide to Croatia’s Fiscalization 2.0: E-Invoicing, Compliance, and Implementation
- Croatia to Require B2B E-Invoicing Starting in 2026
- Croatia to Introduce New E-Invoicing Rules Starting January 2026
- Croatia Implements Mandatory E-Invoicing Starting January 2026
- Croatia Introduces Fiscalization 2.0: New Law Mandates B2C and B2B E-Invoicing by 2027
- Croatia: New Fiscalization Law with Mandatory E-Invoicing and Real-Time Reporting Officially Published
- Briefing Document & Podcast: Croatia’s New Fiscalization Act and Mandatory E-Invoicing
- Croatia eInvoicing Country Sheet
- Croatia’s Fiscalization 2.0: Mandatory E-Invoicing Reform Begins January 2026 for All Businesses
CYPRUS
- Cyprus Revives Company to Reclaim €14m Unpaid Tax from Abramovich’s Yacht Scheme
- eInvoicing in Cyprus
CZECH REPUBLIC
- New VAT Rules Impact Czech Real Estate Sector Starting July 2025
- E- Invoicing in Czech Republic
- Czech Republic to Impose VAT on Compensation for Lost or Stolen Goods
- Czech Republic Imposes VAT on Compensation for Stolen Goods with Ownership Transfer…
DENMARK
- Court Ruling: Fraud, VAT Evasion, Extortion Involving Leasing Companies and Shell Companies
- Danish Taxpayers Can Use Bookkeeping Date for VAT Reporting Starting July 2025
- Tax Council Rejects Binding Answer Request Due to Previous 2024 Decision on VAT Exemption
- Tax and VAT Obligations for Play2Earn Crypto Games: Binding Ruling by Danish Tax Council
- Reduction of VAT Base – Sales to Retailers – Discounts to Final Consumers
- Tax Council Rules Royalty Payments for Designers’ Successors Subject to VAT, Not Exempt
- Danish Tax Council Clarifies VAT and Chocolate Tax for Goods Imported from EU Country
- VAT Treatment of Extraordinary Security Payment Under ABT-18: Tax Council’s Binding Ruling
- Denmark Mandates New Peppol E-Invoicing Packages by August 25, 2025 for Compliance
- Tax and VAT Obligations for Business Collection of Goods in Another EU Country
- Court Ruling: Accountant’s Intentional VAT Evasion Over Multiple Years Not Time-Barred
ESTONIA
- Parliament Permanently Sets 24% VAT Rate Effective July 2025
- Estonia to Increase VAT Rates: Standard Rate to 24% Starting July 2025
- Estonia’s VAT Rate Increase to 24%: Essential Guide for Online Sellers by July 2025
- Estonian State Loses €94 Million Annually in VAT Due to Business Non-Compliance, Says MTA
FINLAND
- Finland Proposes Reducing VAT on Essentials, Raising It for Public Broadcasting Services
- Ministry of Finance Proposes VAT Reduction on Food and Services, Seeks Feedback by August 15
- VAT Deduction Rights for Business and Non-Business Activities Under Finnish Law Section 7(1)
- VAT Deduction Rights and Allocation of Costs in Joint Forest Property Transfers and Management
FRANCE
- France Introduces XP Z12-014 Standard to Enhance B2B E-Invoicing Reform
- B2B Electronic Invoicing: Transforming Business Operations with XP Z12-014
- French Council of State Rules on Tax Treatment of SCCV Profit Shares and Salary Tax
- France Delays VAT Threshold Reform to 2026 Due to Social Impact Concerns
- How to Manage VAT for Your TikTok Shop Sales: Key Strategies and Tips
- E-Invoicing: only 1% of companies are already ready for the reform
- Latest Developments on France’s E-Invoicing Mandate
- UK Extends VAT Final Return Deadline Post-Deregistration for Businesses, Effective May 2025
- France Proposes VAT Rate Changes for Energy Subscriptions, Seeks Public Consultation by September 1
- AFNOR issued XP Z12-013 Standard: API for B2B and B2C E-Invoicing
GERMANY
- VAT Deduction for GmbH Formation via Car Contribution to Pre-Company: Legal Insights
- Attempted Tax Evasion in VAT Carousel: BGH Ruling on Entrepreneur’s Involvement and Court’s Duty to Clarify
- Allocation of Total Price in System Catering: Tax Implications for Combo Meals
- BFH Rules on Tax Allocation for Discounted Fast-Food Combos: EVP Method Preferred
- BFH Ruling on VAT Treatment of Free Services in CHP Plants and Input Tax Deduction
- Appeal Dismissed: No Revision Allowed for VAT Deduction Invoice Requirements Case
- Germany’s 2024 Special VAT Audits Generate €1.63 Billion from 63,733 Examinations
- Online-Only VAT-ID Verification Begins July 2025: Prepare for New BZSt Requirements
- VAT Implications on Equestrian Lessons: Leisure Activity or Educational Exemption?
- Amendment to VAT Application Decree: Confirmation of Foreign VAT Identification Number Procedures
- Mandatory IOSS Extension for Online Marketplaces: New VAT Rules Effective July 2028
GREECE
- VAT Guidelines for Professional Pleasure Boats Due to License Expiration Effective June 18, 2025
- Guidelines for Determining VAT on Professional Leisure Boats Due to License Expiration
- User Guide for Digital Shipping Note and myDATA Platform Transmission
- No Double Charge Risk from EFT-POS Machine Reprocessing, Says Hellenic Banking Association
- Greece Postpones B2G E-Invoicing Mandate to 1 September 2025
- Clarifications on Digital Stock Movement Documentation and Data Submission to myDATA Platform
HUNGARY
IRELAND
ITALY
- Quarterly VAT Payment for Flat-Rate Taxpayers from October 2025: Reverse Charge Update
- Split Payment Ends for Listed Companies: New VAT Rules Effective July 1, 2025
- New Quarterly VAT Payment Terms for Forfetari Under Reverse Charge Mechanism Introduced
- Italy could slash VAT on imported works of art
- Italy Issues New Guidelines on Digital Tax for Online Gaming and Betting Industry
- Italian Council of Ministers Approves Key VAT Changes in New Law Decree
- New Pharmaceutical Remuneration System Introduced in Italy: Fixed and Variable Components Subject to VAT
- Government Reduces VAT to 5% for Art Sales and Imports Following EU Directive 2022/542
- Presumed Revenues Cannot Be Considered Inclusive of VAT, Rules Italian Supreme Court
- Public Contributions to Foundations Not Subject to VAT, Says Tax Agency in Recent Ruling
- VAT Exemption for Museum Support Services: Interpretation of Article 10, Paragraph…
- VAT Exemption for Museum Support Services: Interpretation of Article 10, Paragraph 1, No. 22.
- Customs Agency Clarifies Amendments to Sanction System Under Legislative Decree 141/2024
- Italy Tightens Fiscal Representative Rules: New Obligations Effective April 2025
- VAT Rate for Liquid Mineral Supplements and Beverages: Eligibility for Reduced 10% Rate
- 10% VAT Rate Applicable to Liquid Mineral Concentrates and Supplements for Dilution Before Consumption
- Public Entity Payments for Third-Party Supervision Services May Qualify for VAT Exemption if…
- Visitor and Security Services at Museums Not Exempt from VAT, Clarifies Tax Agency
- Guidelines for Proving Use of Leased Goods Outside the EU by Italian Tax Agency
- Increase in Administrative Relevance to €100,000 Affects Non-Tariff Customs Duties in Italy
- Reverse Charge Not Applicable to Agrivoltaic Installations Without Functional Link to…
- VAT Exemption Regime for Public Entity Payments for Social Services Personnel Supervision
B2C healthcare e-invoice ban made permanent
- Fiscal Decree Removes Labor Requirement for Logistics Contracts, Expands Reverse Charge Scope
- VAT Implications of User Data as Payment in Italy’s Tech Industry Tax Audits
- AI-Powered Chatbot Enhances Italian Tax Authority’s Efforts to Close VAT Gap and Boost Compliance
- VAT Refund Eligibility for Photovoltaic Installations on Concession Land Clarified by Tax Agency
- VAT Group Can Request Refund for VAT on Photovoltaic Installations as Capital Goods
- Influencer Marketing: New ATECO Code and VAT Implications for Habitual Activities
- Guarantee Required for Tax Interests in Certain VAT Refund Scenarios
- Italian Revenue Agency Clarifies VAT Exemption for BNPL Payment Institution’s Merchant Service Fees
- VAT Exemption for BNPL Services: Technology and Marketing Not Predominant, Says Tax Agency
- Municipal Property Transfer to Concessionaire Deemed VAT Relevant in Public-Private Partnership.
- VAT Exemption for BNPL Services: Technology and Marketing Not Predominant, Says…
- Italy Issues Guidance on 3% Digital Services Tax for Online Gaming and Betting Industry
- Obligation to Adjust VAT Deduction When Assets Are Used for Personal Purposes
- Essential Checklist for Non-EU Businesses: New Italian VAT Guarantee Requirement by April 2025
- Italy – Extended Producer Responsibility (EPR) for E-Commerce Suppliers
JERSEY
LATVIA
- Latvia Postpones Mandatory B2B e-Invoicing to 2028 Following Accounting Law Amendments
- Draft Regulation on E-Invoicing Circulation and Submission to State Revenue Service Open for Consultation
- Latvia Proposes Mandatory E-Invoicing Aligned with EU Standards, Seeks Public Input
- Enacts Law to Defer B2B E-Invoicing Rollout
- Briefing document: Mandatory E-Invoicing and E-Reporting in Latvia as of Jan 1, 2026
- Latvia Launches Public Consultation on Draft E-Invoicing Regulation for Mandatory Implementation
- Latvia Delays Mandatory Business E-Invoicing Implementation to 2028
- Latvia Postpones Mandatory B2B e-Invoicing Rollout with Revised Deadlines
- Latvia Confirms 2028 Start for Mandatory B2B E-Invoicing, Updates B2G Timeline to 2026
- Latvia Proposes Mandatory E-Invoicing Regulations for Government and B2B Transactions by 2028
- Latvia to Prosecute Leader of €297M EU VAT Fraud and Money Laundering Scheme
- Latvia Delays Mandatory B2B e-Invoicing to 2028, Voluntary Submissions Start 2026
- Latvia Postpones B2B E-Invoicing Mandate to 2028
- Cabinet Approves CARF, DAC8 Law
LITHUANIA
- Lithuania Proposes VAT Rate Changes for Tourism, Transport, Culture, and Publishing Sectors by 2026
- IMF and Lithuania Collaborate to Enhance Tax Administration and Reduce VAT Gap
- Lithuania’s Seimas Approves New VAT Rates, Effective January 2026, for Books, Accommodation, and More
- Lithuania’s Seimas Approves New VAT Rates, Effective January 2026, for Books,…
- Lithuania Seeks IMF Assistance to Strengthen Tax Administration and Reduce VAT Gap
- Lithuania to Increase Reduced 9% VAT Rate to 12% Starting January 2026
- Amendment to Lithuanian VAT Law: Exemption for Social Services and Related Goods
- Amendment to Lithuanian VAT Law: Reduced 12% Rate for Tourism, Transport, Arts, and Publications
- Lithuania’s 2026 VAT Changes: New Rates for Accommodation, Culture, Heating, and Books
- Lithuania VAT Rate Changes 2026: Key Updates Planned on Accommodation, Culture, Heat
MOLDOVA
- Moldovan Finance Ministry Suggests Simplifying VAT Refund Procedures
- Moldova Proposes E-Receipt Law to Ease SME Compliance
MONTENEGRO
NETHERLANDS
- Knowledge group: application of the reverse charge mechanism in the case of subcontracting and the loan of personnel
- Insufficient evidence for VAT refund
- No full right to deduct VAT for asset management of securities portfolio
- Knowledge group position: entrepreneur is an intermediary because of the cost of the bill and the risk of intra-Community transport
- Court Denies VAT Refund Claim for Fourth Quarter 2011 Due to Insufficient Evidence
- Scope of Reverse Charge Mechanism Limited to Construction, Metal Construction, and Shipbuilding Sectors
- Court Rules Land Transactions Subject to VAT Despite Legal Structuring as Construction Sites
- Subsidy for Legal Disciplinary Support Subject to VAT, A-G Ettema Concludes
- Understanding DAC7: Key Insights for Medium-Sized Platforms in 2025
- Sri Lankan Man Sentenced to 10 Months for Large-Scale VAT Fraud in Netherlands
- No VAT exemption for pension funds whose members do not run sufficient investment risk – Another 6 cases…
- Court Rules Pension Fund Not a Common Investment Fund Due to Lack of Investment Risk
- Court Ruling on Entrepreneurship and VAT Grouping: Case of Financial Interconnection Dispute
- VAT and Subsidies: Public Interest and Consumption in Legal Context
- No VAT Deduction for Start-Up Holding Due to Lack of Economic Activity Evidence
- Court Rules Pension Fund Not a Collective Investment Fund; Participants Bear No Investment Risk
- EU Legal Defense Principle Upheld: Significant VAT Assessment Annulled by Supreme Court
- Court Rules on VAT Exemption for Author’s Royalties Under Dutch Tax Law
- Supreme Court Ruling on Tax Law: Right to Be Heard Before Adverse Decision, June 2025
- Subsidy for Legal Disciplinary Proceedings Subject to VAT, According to Advocate General Ettema
- Court Rules Association X Rightly Claims VAT Exemption for Binas Books as Author Services
- Low Purchase Price Advantage Not Part of VAT Tax Base, Court Rules
- Sale of Building Plots with Development Obligations Subject to VAT, Court Rules Entrepreneurial…
- Sale of Building Plots with Development Obligations Subject to VAT, Court Rules Entrepreneurial Activity
- Dutch Tax Authority Updates Invoicing Rules for Digital Public Transport and Taxi Payments
- VAT Entrepreneurship in Private Sale of Residential Building Plots: Recent Court Rulings and Implications
- Tax Office Not Required to Automatically Send Paper Tax Forms Annually, Court Rules
- Decision on Information Request Regarding Car Trade and VAT Fraud, Dated 15-06-2023
- Decision on Objection to Information Request on Car Trade and VAT Fraud under Woo Act
- Decision on Information Request Regarding Article 37 of the 1968 Turnover Tax Act
- Court Rules Doctor Not a VAT Entrepreneur Due to Lack of Independent Economic Activity
NORWAY
- Norway and EU Finalize Enhanced VAT Cooperation Agreement
- Norwegian VAT Changes for 2025: Supplies subject to Reduced Rate Effective July 1, 2025
- Amendments to VAT Act: Reduced Rate for Waterworks and Sewage Services Effective July 2025
- Guide to VAT Compensation and SkatteFUNN for Non-Profit Organizations
POLAND
- VAT Deduction Uncertainty for Invoices Outside KSeF: Challenges for Micro-Enterprises and Buyers
- Improvements Needed in the National e-Invoicing System
- Polish Government Approves e-Invoice System Bill: Remaining Concerns and Uncertainties
- Polish E-invoicing System (KSeF) to Transform Invoicing for Domestic and Foreign Companies by 2026
- Polish Government Approves Bill for National e-Invoice System Implementation,…
- Exemptions from Poland’s Mandatory e-Invoicing System (KSeF) in 2026: Key Industries and Transactions
- Poland to Implement Mandatory Electronic Invoicing for Large Businesses by February 2026
- Court Delays Decision on VAT Refund Extension, Judicial Review Scope Unclear
- Government Reduces VAT Refund Time and Simplifies E-Invoicing with New KSeF Law.
- Crypto Transaction Reporting in 2026: Key Insights for Service Providers on DAC8 Compliance
- Poland Delays Mandatory E-Invoicing to July 2024; Phased Rollout and Key Updates Announced
- Navigating Tax Challenges and Compliance in Poland’s Construction Industry Amid Economic Pressures
- E-Invoicing in Poland: Understanding KSeF and Compliance
- KSeF 2.0 updated set of draft laws published
- Poland Moves Forward with KSeF 2.0: New Draft Legislation Released
- Does Stock Sale Revenue Count Towards VAT Exemption Limit?
- Are Social Security Insurance Services Imported Exempt from VAT?
- Poland’s Mandatory E-Invoicing: Key Dates and Requirements for Businesses by 2027
- Mandatory E-Invoicing in Poland: KSeF Implementation Timeline and Requirements for Businesses
- Poland’s KSeF E-Invoicing: Latest Updates and Business Implementation Guide
- May 2025 VAT Updates: Key Legal Changes and Developments
- 100% VAT Penalty for Invoices Without NIP, Even Without VAT Deduction Rights
- Intrastat Reporting: Who, When, and How to Report EU Trade Data in 2025
- Mandatory E-Invoicing in Poland: Key Insights for Businesses Ahead of 2026 Implementation
- E-invoicing in Poland: B2B, B2G, KSeF
- KSeF 2.0: Key Changes and New Regulations Effective from 2026
- Government Portal to Verify VAT Payer Status Online Through Business.gov.pl
- New VAT Data Access for Entrepreneurs on biznes.gov.pl Starting October 1, 2025
- Poland’s KSeF Draft Proposes Delayed VAT Settlements for New Beverage Deposit System
- The One Stop Shop procedure in Poland
- Polish taxpayers win 70% of cases before the ECJ
- Uncertainty Surrounds VAT Status for Special Purpose Vehicles
- Poland’s Ministry of Finance Issues KSeF 2.0 Draft and Key Revisions
PORTUGAL
- Essential Guide to Annual VAT Returns in Portugal: Deadlines, Submission, and Key Considerations
- Portugal to Implement Automatic VAT Returns for Resident Businesses Starting July 2025
- EU Challenges Portugal Over Non-Compliance with Excise Duty Rules on Fortified Wine.
- EU Commission Refers Portugal to CJEU for Failing to Transpose Excise Duty Directives
ROMANIA
- VAT rate increase from 19 to 21% could be decided only in October, after the ECOFIN assessment
- Compromise on VAT Rates: Reduced Rates Increase Instead of General Rate Hike
- Romania Considers Expanding Anti-VAT Fraud Measures to Reduce Significant VAT Gap Losses
- Coffee and tea-based drinks should be subject to 9% VAT
- Will VAT increase from 19 to 21% per July 1, 2025?
- Romania considers general VAT reverse charge
- Romania Loses EUR 9 Billion Annually to VAT Fraud, Urges Action to Reduce Deficit
- Briefing Document: Romanian E-Invoicing and E-Transport Regulations
RUSSIA
- Russian Government Updates VAT-Exempt Medical Devices List
- Russian Government Expands Tax-Free Medical Goods List for Import and Sale in 2025
- Russia Removes Higher Import Duties on Medical and Health Products
- Russia Reduces Key Interest Rate to 20%, Impacting Controlled Debt Rules and Interest Penalties
SERBIA
SLOVAKIA
- Frequently Asked Questions on Simplified Invoices for Transactions Up to 400 Euros from 2025
- Frequently Asked Questions on Tax Exemption for Small Businesses in Slovakia
- Slovak Finance Ministry Launches Consultation on Draft Law for DAC9 and Pillar 2…
- Slovakia Introduces Phased Import VAT Reverse Charge Mechanism Starting July 2025
- New QR Code Payment System Revolutionizes Transactions, Cuts Costs, and Fights Tax Evasion
- Mastering Slovakian Invoicing: Navigating VAT and Mandatory eInvoicing Changes by 2027
- Briefing Document: Slovakia Mandatory B2B E-Invoicing
- Slovak Parliament Passes Bill to Introduce DAC8 Crypto-Asset Reporting Requirements
SLOVENIA
- Slovenia Mandates Sales and Purchase Ledgers for VAT Reporting Starting July 2025
- EU Updates Explanatory Notes for Combined Nomenclature on Polyethylene Terephthalate Tariff Subheadings
- Access Archived Tax Documents Easily with eDavki: Simplifying Tax Procedures for Users
- EU Updates Explanatory Notes for Combined Nomenclature on Polyethylene…
- Slovenia to Implement VAT Grouping for Simplified Compliance and Reduced Administrative Burden in 2026
- Slovenia to Implement VAT Grouping for Simplified Compliance and Reduced Administrative…
- Slovenia Updates VAT-O Form with New Fields for Enhanced Communication and Pre-Filled Returns
- Short Questions and Answers on VAT Accounting and Deduction Records
SPAIN
- New Revision 1.19 of AES Export Declaration Guide Published for Enhanced Customs Communication
- Verifactu in Spain: Key Compliance Guide for New Certified Billing Obligation by 2026
- Spain’s GDT Clarifies VAT Rate for Residential Solar Panel Installations in Binding Ruling
- Spain’s AEAT Releases Model Declaration for POS Software Compliance with VERI*FACTU Framework
- Declaration Content: System Identification, Verifactu Status, and Contact Information
- Spain Publishes Responsible Declarations for Fiscal Software Certification Under VeriFacu Requirements
- Essential Technical Information for VAT and Computer Billing Systems (SIF) and VERI*FACTU
- Spain Proposes 21% VAT on Short-Term Tourist Rentals, Ending Current Exemption
- Spain Clarifies VAT Rate for Solar Panel Installation on Residential Properties: 10% or 21%?
- Massive VAT Fraud Ring in Spain Dismantled; €20 Million Dodged, 15 Arrested
- Changes to CAU Import Declarations: VAT Expenses and Statistical Value Adjustments
- New CGM Web Services Guide v1.4 Released for Customs Goods Manifest Declaration
- Criminal Organization Dismantled: €20 Million VAT Fraud in Mobile Sales Uncovered, 15…
- EDIFACT Guide 2.8: New Cargo Manifest Validations and Document List Changes Announced
SWEDEN
- Swedish Tax Agency Clarifies VAT Rules for Landlords on Utilities and Vehicle Charging
- Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling
- Limited input VAT deduction excludes the application of the VAT exemption for TOGC
- Tax Implications for Landlords’ Utility Deliveries: Electricity, Gas, Water, and Heating Services
- Supreme Administrative Court Rules Auction Sales of Pledged Property Not Exempt from Financial Services Exception
- Auction Fee at Pawnshops Considered Payment for Service, Court Rules
- Tax Ruling on Artist Performances and VAT to Cease Application from June 2025
- Assessment of VAT Liability for Healthcare Services Provided in Medical House Facilities
- Tax Agency’s Stance on Personnel Leasing and VAT: Buyer’s Responsibility and Service Provision
- Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing…
- Support for Interregional Passenger Traffic Operators: VAT Stance No Longer Applicable…
- EU Court Ruling on Public Transport Compensation: Implications for Traffic Operator Support…
- Swedish Tax Agency Updates VAT Refund Guide for Non-EU Groups, Clarifies Individual Applications Required
- Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns
- Clarification: Subscription Agreements May Consist of a Single Service Type or…
- Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights
SWITZERLAND
- Special Issues in Platform Taxation: Implementation Challenges for Swiss Businesses in 2025
- New digital transfer procedure declaration
TURKEY
- Türkiye’s New Incentive Schemes: Expanded Programs and Benefits for Investors
- Announcement on Offsetting April 2025 SGK Premium Debts with VAT Refund Claims
- Turkey’s Advanced E-Invoicing System: Features, Compliance, and Impact on Tax Administration
- Key VAT-Related Provisions in the Turkish Law Proposal
- VAT Refunds in Construction Contracts: Key Documents and Their Importance in Turkey
UKRAINE
- Determining VAT Tax Base for Advance Payments in Foreign Currency in Ukraine
- How VAT Payer Receives Second Receipt When Submitting Application Form No. 1-PDV
- VAT on Free Goods Transfer: When It Applies and When It Doesn’t?
- Ukraine Waives VAT on Fiber Optic Drone Imports
- Guide to Completing Appendix 6 (D6) for VAT Tax Declaration: Video Tutorial Released
- Key Requirements for Submitting VAT Payer Data Table Explanation
- How VAT Payers Can Avoid Risk Status: Video Guide from the State Tax Service
- When Can a VAT Payer Omit Filing a Declaration?
- Guide to Completing Appendix 4 (D4) of the VAT Tax Declaration
- Common Errors in VAT Budget Reimbursement: Non-Business Expenses and Missing Primary…
- Ukraine Waives VAT and Import Duties on Defense and Security Goods Starting June 15
- Supplier Discovers Buyer is VAT Payer: Consequences and Required Actions
- Zelensky Supports Tax Exemption for Security and Defense Goods, Signs Laws into Effect
- How Lviv ‘Converters’ Embezzled 35 Million in VAT Twice, Evading Punishment with Corrupt Aid
- Revaluation of Non-Current Assets Not Subject to VAT Taxation in Ukraine
- Guide to Completing Appendix 2 (D2) for VAT Declaration by Odessa Tax Administration
- Is Obtaining a VAT Register Extract Mandatory Upon Registration?
- Procedure for Obtaining VAT Payer Registry Extract in Odesa Region, Ukraine
- How to Correct VAT Rate Errors in Tax Invoices: Guidelines from the Tax Authorities
- Guide to Completing Appendix 3 (D3) for VAT Tax Declaration in Odessa Region
- Exclusion of Erroneous VAT Invoices from Tax Declarations: Guidelines and Procedures
- Filling Consolidated Tax Invoice for Exempt Operations: Clarification from the State Tax Service
- Ukraine Waives Taxes on Fibre Optic Drone Parts to Combat Electronic Warfare Jamming
- Guide to Completing VAT Tax Declaration: Video Tutorial by Odessa Tax Administration
- How to Obtain a VAT Payer Registry Certificate for Counterparties Electronically
UNITED KINGDOM
- Upper Tax Tribunal Dismisses JP Morgan’s Appeal on VAT Liability of Intra-Group Services
- Upper Tribunal Confirms Single Taxable Supply for JPMorgan Services, Dismissing CBNA’s…
- UK VAT Reform Proposals Focus on Threshold Reduction and Simplification for Small Businesses
- HMRC Announces VAT Deduction Policy Change for Pension Fund Management Effective June 2025
- JPMorgan Chase Bank NA v HMRC: VAT Intra-group Services Taxability Dispute, Appeal Dismissed
- Guernsey and Alderney to Develop 5% ‘GST-plus’ Plan After Income Tax Rise Rejection
- HMRC Reports 2023/24 Tax Gap at 5.3%, Small Businesses Major Contributors
- Guidance for Online Marketplace Operators: Determining Seller’s Establishment for VAT Liability
- HMRC Changes VAT Deduction Policy for Pension Fund Management Effective June 2025
- HMRC Updates VAT Deduction Policy for Pension Fund Management, Ends Dual Use Classification
- Understanding VAT: Navigating Vouchers, Gifts, Discounts, and Business Promotions
- 2025 VAT Policy Update: Full Deduction on Pension Fund Management Costs for Employers and…
- Conservatory Insulations Northwest Ltd v HMRC: VAT Error Correction and Assessment Timing…
- UK Urged to Expand VAT Scope by Lowering Thresholds Amid Rate Freeze
- Conservatory Insulations Northwest Ltd v HMRC: VAT Error Correction and Assessment Timing Dispute
- The hidden VAT trap in post-Brexit imports: Why non-ownership of goods could cost your business thousands
- HMRC Policy paper Revenue and Customs Brief 4 (2025): VAT deduction on the management of pension funds
- HMRC Policy paper – The Value Added Tax (amendment) Regulations 2025
- Streamline Your Business: The Benefits and Risks of VAT Group Registration for Multiple Companies
- Updated HMRC Guidance Clarifies VAT Treatment for Private Schools on Pre-Registration Expenditures
- Tribunal Rules Against HMRC, Upholds VAT Relief for Cancer Treatment Medicines Dispensed by Pharmacies
- Tribunal Confirms 5% VAT Rate for Ingliston Driving Experiences as Amusement Park Equivalent
- Key VAT Notice 749 Updates: Simplified Insignificance Test and Revised Recovery Deadline for…
- Upper Tribunal Rules Walkers’ Sensation Poppadoms Subject to Standard-Rate VAT as Potato-Based Snack
- HMRC Guidance: Amend a VAT group
- High Court Ruling on VAT Exemption for Private School Fees
- Thames Freeport Customs Sites Maps: Simplified Customs and VAT Areas in England
- Guide to VAT Changes for Low-Value Imports and Online Sales in the UK
- VAT Exemption Guidelines for Charity Fundraising Events: HMRC Updates Following Tribunal Decision
- HMRC Policy paper Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events
- UK Extends Deadline for Filing Final VAT Returns
- HMRC Guidance Check When You Can Account for Import VAT on Your VAT Return
- HMRC Updates Guidance on Postponed VAT Accounting for Import VAT on VAT Returns
- Mastering VAT in Hospitality: Avoiding Common Pitfalls with Deposits, Vouchers, and Group Recharges
- Intermediary Exemption: Providing Financial Advice Contact Information
- Isle of Man Ends Alcohol Duty Stamps Scheme
- Get A Drip Ltd – FTT Ruling on Exemption for Intravenous “Vitamin Drips” and Injectable “Booster…
- Strategies to Mitigate the Risk of Receiving a Kittel VAT Notice
- Clatterbridge Pharmacy Ltd Wins Appeal: VAT Zero Rating for Outpatient Drug Supplies Confirmed
- Updated VAT Guidance for Local Authorities: Business Activities, Registration, and Recovery Changes
- UK Maintains Digital Services Tax Amidst US Trade Tensions and Global Economic Shifts
- Clatterbridge Pharmacy Ltd Wins Appeal: VAT Zero Rating for Outpatient Drug Supplies…
- HMRC Updates VAT Notice 749: Changes for Local Authorities and Public Bodies Explained
- Performance Leads Ltd Wins Appeal: VAT Exemption for Financial Intermediary Services Confirmed
- Tribunal Rules VAT on Drugs for Outpatients Administered by Separate Healthcare Entity as ‘Personal Use’
- Tax Tribunal Rules in Favor of Performance Leads Ltd: VAT Exemption for Financial Intermediary Services
- FTT Rules Dance and Fitness Classes Not Exempt from VAT as Private Tuition
MIDDLE EAST
MIDDLE EAST
ISRAEL
JORDAN
- Jordan Advances Border Modernization: New Customs Facilities and Smart Systems to Enhance Trade…
- Jordan Advances Border Modernization: New Customs Facilities and Smart Systems to Enhance Trade Efficiency
- Removal of fines for taxpayers who reconcile their situation before the end of May 2025
QATAR
SAUDI ARABIA
- Saudi Arabia Updates VAT Regulations: New Rules for Groups, Marketplaces, and Refunds
- 2025 VAT Regulation Amendments: Key Changes to Articles 50 & 70 on Deductions and Refunds
UNITED ARAB EMIRATES
- FTA and UAE Media Council Educate Influencers on Tax Compliance and VAT Requirements
- Briefing & Podcast: E-Invoicing in the UAE
- UAE Releases Key Technical Specifications for E-Invoicing, Establishing National Peppol Framework
- E-Invoicing in UAE: A Complete Guide for Your Business
- UAE Releases Key Technical Specifications for E-Invoicing: PASR and Supporting Documents Unveiled
- UAE FTA Clarifies Self-Invoicing Rules for Imported Services to Ensure VAT Compliance
- Dubai Customs Launches Masar33 to Train and Employ Emiratis in Private Sector Logistics
- E-Commerce VAT Basics: Click, Sell, and Stay Compliant
- Understanding the New VAT Rules for Crypto Mining in the UAE
- UAE Businesses Gain Clarity on VAT Invoices for Import Services with FTA Updates