VATupdate Newsletter Week 28 2025

JUGGLED

Some sports are elegant. Graceful. They’re about finesse, rhythm, and poise. Think of figure skating, ballet, or curling (yes, curling has grace if you look hard enough). And then there’s combat juggling.

For the uninitiated, combat juggling is exactly what it sounds like: two teams of people, each trying to keep three juggling clubs in the air while simultaneously attempting to sabotage their opponents’ juggling. It’s a blend of coordination, aggression, and sheer circus madness. Players may toss two clubs skyward—high enough to gain a few seconds—while lunging forward to swipe at someone else’s club mid-air. The true masters don’t just keep juggling. They win juggling. There’s strategy, timing, and the occasional bruise. It’s like chess, but with clubs and bruised egos.

The first time I saw a clip of this sport, I had two reactions. One: “Who invented this?” And two: “This is exactly what VAT feels like.”

Link to the 2014 championship: HERE

Because if VAT were a sport (and let’s be honest—it sometimes feels like one), it would be combat juggling. You’re keeping multiple things in the air at once: place of supply, deduction rights, documentation, exemptions. You might even manage a fancy toss with a reverse charge or an intra-community acquisition, only to be whacked on the back of the head by a sudden change in the rules for electronic services. And just when you think you’ve got it all under control, a new ECJ ruling swoops in and knocks one of your clubs to the ground.

And it’s not a solo act. No, you’re in a room with tax authorities, auditors, advisors, and software providers—each one juggling their own set of clubs, and not always aligned with yours. Sometimes they’re trying to help. Sometimes they’re trying to “clarify.” And sometimes—let’s admit it—they’re just trying to whack you out of the game.

But maybe that’s the secret thrill of it. VAT isn’t just about getting it right—it’s about staying in the game. About adapting mid-juggle, reading the field, and knowing when to lob a high one so you can make a clever move with your third club (or filing). It’s messy. It’s unpredictable. And sometimes it’s even fun—if you’ve got the reflexes.

So, here’s to all the VAT jugglers out there, performing their acrobatic feats between compliance and chaos. Keep your clubs high, your arms steady, and remember: the best defence is knowing what the other team is about to do. That’s why you must stay tuned on VATupdate.com, so that you always know the latest tactics of the VAT-game.

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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