DISCLAIMERS
If you buy a watch, it may say that you can swim with it. But of course, that only applies if you can already swim without it.
Life is full of these disclaimers that sound helpful but state the obvious. Coffee cups warn us that the contents may be hot. Sleeping pills caution that they may cause drowsiness. Ladders remind us not to stand on the very top rung. And then there was the man who, after surgery on his hand, asked the doctor if he would be able to play the piano. “Yes, of course,” the doctor replied. The man was delighted: he had never before managed to get anything worth listening to out of any instrument.
Watches don’t give you the ability to swim. And an operation on your hands won’t turn you into a concert pianist. VAT rules, guidance, and case law are no different. They often come with conditions that look like clarifications but, once you’ve read them, you realise they don’t really clarify much at all.
Take the classic: Input VAT may be deducted if and to the extent that the goods and services are used for taxable transactions. Stripped down, that’s basically saying: you can swim with your watch… if you already know how to swim.
Or: A supply is taxable where it is made… unless it is not. Which is about as useful as a sign on a park bench that reads: Do not sit on bench if you don’t want to sit down.
The challenge is that businesses look for certainty in VAT. But the “helpful” disclaimers often push the uncertainty back onto them. Is this supply in or out of scope? Deductible or not? Taxable where supplied, or where received? The answer is often: it depends… Hardly the solid ground you’d hope for when navigating a tax system.
The truth is that VAT rules (and their disclaimers) only really help if you already know the basics and can apply them to your facts. Much like swimming: if you don’t already know how, the warning label on your watch won’t save you.
So, in VAT as in life, read the fine print. But don’t expect it to keep you afloat. For that, you’ll need experience, judgment, and perhaps a good adviser. After all, VAT may be simple… unless it isn’t.
And if you want to avoid turning VAT into a piano recital nobody wants to hear, follow us on www.vatupdate.com. At least then you’ll be up to speed on the fine print, the details, and the headlines.
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.
WORLD
WORLD
- OECD Publication: Governing with Artificial Intelligence: OECD’s Roadmap for Smarter Public Services
- E-Invoicing & E-Reporting developments in the news in week 36-38/2025
- USTR Evaluates Extending Section 301 Tariff Exclusions on Chinese Imports Beyond November…
- OECD Report Explores AI’s Role in Tax Administration and Public-Sector Challenges
- Implementing Certain Tariff-Related Elements of the United States-Japan Agreement
- Request for Comments on Proposed Extensions of Section 301 Tariff Exclusions
- AI In Tax: Common Pitfalls That Keep Projects from Taking Off
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Global VAT Rate Changes: Finland, Fiji, and Ghana Updates for 2025-2026
- FINTUA: VAT News Updates International VAT Rate Round Up – September 2025
- FINTUA Global VAT Guide for September 2025
- 7 Essential Steps for International VAT Registration and Compliance Success
- Global E-Invoicing Trends 2025: Shaping the Future of Tax Compliance
- How Digital Tax Laws Apply to Online Courses
WEBINARS / EVENTS
- ecosio Webinar – Five Key E-invoicing Mistakes to Avoid (Sept 25)
- Webinar Fintua & RTC: Mandate Readiness: How to stay ahead of global eInvoicing changes (Sept 30)
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia &…
- Webinar Fiscal Solutions: Introduction to Fiscalization 2.0 in Croatia (Sept 25)
- IVA 2025 Autumn Conference (Oct 23-24)
- RTC Webinar: UAE e-Invoicing: A Corporate Perspective on the Mandate and…
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
MIDDLE EAST
ISRAEL
LEBANON
OMAN
UNITED ARAB EMIRATES
- UAE eInvoicing Guide: Key FAQs for Business Compliance and Transition
- Guide to Using FTA’s Maskan Supplier Portal for VAT Refunds on New Homes
- UAE Simplifies VAT Recovery Documentation for Imported Services Under Reverse-Charge Mechanism
- Comprehensive Guide to UAE Free-Zone Business Compliance Under Ministerial Decision No. 229 of 2025
- UAE E-Invoicing Mandate for VAT Businesses Begins July 2026 with Phased Rollout
AFRICA
ANGOLA
BOTSWANA
ETHIOPIA
- Ethiopia Expands VAT Registration Requirements with New Directive, Mandating Compliance for Specific Taxpayers
- Ethiopia Broadens Scope of VAT Registration
GHANA
KENYA
SOUTH AFRICA
- South Africa’s New Voluntary Disclosure Programme to Revolutionize Customs and Excise Compliance
- South Africa Prepares Major VAT Reforms
TANZANIA
TUNESIA
AMERICAS
AMERICAS
ARGENTINA
- Argentina Introduces New Validation Rules for Electronic Export Invoice Web Service (WSFEXV1)
- 2026 Budget Proposes VAT on Newspapers, Magazines, and Digital Information Sites
- Government Sets $26.5 Billion Cap for Subsidized Sectors’ VAT Refunds, Energy Sector Benefits Most
BAHAMAS
- Bahrain NBR Releases Updated VAT Guidelines for Transportation Sector, September 2025
- VAT Updates in the Bahamas: Reduced Rates for Essentials and Other Amendments
BARBADOS
BOLIVIA
- Bolivia Extends E-Invoicing Deadline for Select Taxpayers to March 31, 2026
- Bolivia Delays VAT E-Invoicing Launch for Businesses to 2024-2026
- Tax Authority Extends E-Invoicing Deadline for Specific Taxpayers Again
BRAZIL
CANADA
- Canada: Key Deadlines for Distributed Investment Plans Under GST/HST Rules by October 15, 2025
- Canada GST/HST Credit 2025: Key Payment Dates, Eligibility Criteria, and Important Updates
- Quebec Restaurants to Charge Taxable No-Show Fees Up to $10 Starting July 2025
- CRA Announces Updates to Voluntary Disclosures Program Effective October 1, 2025
CHILE
- Chilean Tax Authority Issues VAT Guidance for Online Low-Value Goods and Platforms, Effective October 2025
- Low-Value Online Imports to Face New Government Tax from October 2025
COLOMBIA
COSTA RICA
ECUADOR
MEXICO
- Mexico Proposes New Tax Withholding Rules for Digital Platforms and Excise Tax on Video Games
- Understanding and Complying with Discount Regulations in Mexico’s CFDI System
- Mexican Gazette Lists Taxpayers for Issuing Unsupported Invoices, Allows 15 Days for Appeal
PARAGUAY
- Paraguay Updates Maquila Regime with New Law, Introducing Service Maquilas and Tax Benefits
- Paraguay Enacts Tax Incentives to Boost Electronics Manufacturing and Digital Equipment…
- Paraguay Enacts Law No. 7548 for Fiscal Incentives on National and Foreign Investments
UNITED STATES
- Can Sales Tax Replace General Excise Tax for Economic Growth?
- Seattle Mayor Proposes Sales Tax Hike to Fund Nonpolice Response Teams
- Rhode Island Imposes 7% Sales Tax on Short-Term Parking Starting October 2025
- Washington DOR Issues Guidance on Tax Implications for Existing Contracts Under New Law
- Washington Taxpayer Challenges New Tax on Advertising Services Under ITFA
- California Use Tax Applies to In-State Repair Parts, even if Device is Shipped Out-of-State
- Louisiana Sales Tax Applies to Various Services Including Lodging, Admissions, and…
- Missouri DOR Exempts Municipal Concession Sales from Sales Tax at Recreational Facilities
- Illinois DOR Clarifies Sales Tax Exemption for Travel Magazines in New Guidance Letter
- Colorado DOR Repeals Redundant Sales Tax Exemption Rule for School Sales
- Understanding Sales Tax Nexus: State-by-State Guide for Out-of-State Sellers
- Guide to Registering for a California Sales Tax Permit: Steps and Requirements
- Ensuring Validity of Texas Sales Tax Exemption Certificates: Avoid Liability with Proper Compliance
- New York Court Rules FUSF Fees Taxable in Bundled Wireless Plans by T-Mobile
- Illinois Offers Tax Amnesty Program Waiving Penalties and Interest for Eligible Taxpayers in 2025
- Understanding U.S. Sales Tax: A Comprehensive Guide
URUGUAY
ASIA-PACIFIC
AUSTRALIA
- ATO Proposes New GST Rules for Copyright and Multimedia Transactions in Australia
- Australia Sets 2026 Deadline for Mandatory E-Invoicing with Government Agencies
BANGLADESH
CHINA
- China Imposes 2000 Line Item Limit on Fully Digitalized Electronic Invoices, Affecting SAP Systems
- Notice on Formulating the 2025 List of Integrated Circuit Enterprises for VAT Super-deduction Policy
- Launch of 2025 VAT Deduction Policy for Integrated Circuit Enterprises Announced
FIJI
INDIA
- Bombay HC Rules Freight Charges Reimbursed by Wholesalers Not Part of Sale Price
- GST Council announces major rate restructuring and exemptions
- Traders Face Penalties for Not Passing GST Reductions to Customers, Warns Government
- CBIC Clarifies GST Implications on Secondary or Post-Sale Discounts for Businesses
- India Slashes GST on Drones to 5%, Boosting Domestic Manufacturing and Sectoral Growth
- GST Reforms 2025: Boosting Textiles, Apparel Affordability, and Logistics Efficiency in India
- India Cuts GST on Renewable Energy to 5%, Boosting Solar Affordability and Green Jobs
- Telangana Deputy CM Urges Traders to Pass GST Rate Benefits to Public for Economic Growth
- 5% GST on Salons, Gyms, Yoga Classes Mandatory from September 22, Says CBIC
- CBIC Clarifies: No Input Tax Credit for Insurers on Brokerage and Commission Under New GST Rules
- Finance Ministry Confirms No ITC for Hotel Rooms Under Rs 7,500 with 5% GST Rate
- GST Cut on Insurance May Not Lower Premiums; Potential 12-18% Increase Expected
- India’s GST Council Endorses Two-Tier Tax Structure for 2025
JAPAN
KAZAKHSTAN
MALAYSIA
- Malaysia Expands E-Invoice Restrictions to Electricity and Telecom Sectors Starting 2026
- Malaysia prohibits consolidated e-invoices for additional transactions
- Malaysia Expands E-Invoicing Requirements to Broader Scope
NEW ZEALAND
PAKISTAN
PHILIPPINES
- BIR Falls Short of VAT Collection Target by P6.37 billion in First Seven Months
- Philippine Court Clarifies Input VAT Refunds for Zero-Rated Sales in Automotive Export Case
SOUTH KOREA
SRI LANKA
- Sri Lanka postpones digital VAT on global platforms until April 2026
- Publishers and readers petition for VAT reduction on books at Colombo Book Fair
- Sri Lanka extends deadline for non-resident digital VAT compliance to 2026
TAIWAN
- Taiwan Clarifies Business Tax Rules for Online Content Creators and Platforms
- Businesses Can Switch to Monthly Returns for Zero-Rated Supplies Once Annually, Says Taipei Tax Bureau
- Taiwan Introduces New Tax Rules for Online Sales, Advertising, and Cloud Services
THAILAND
- Effects of Inventory Discrepancies on VAT and Corporate Tax Compliance in Thailand
- Thai Cabinet Extends 7% VAT Rate Until September 2026 to Support Economic Growth
EUROPE
EUROPEAN COURT OF JUSTICE
- VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott
- CJEU to Rule on Danish VAT Group Ownership Law Compatibility with EU Directive
- Do Loyalty Program Points Qualify as Vouchers? CJEU to Decide on VAT Implications
- ECJ Advocate General: VAT Applies to Lithuanian In-Game Currency Resale Profits
- New General Court VAT case – T-614/25 (Trading 4) – Details not yet known
- Agenda of the ECJ VAT cases – 2 Judgments, 2 AG Opinions till October 10, 2025
- Briefing document & Podcast: ECJ C-564/15 (Farkas) – Non-application Reverse-Charge, 50% tax penalty is disproportionate
- Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)
- Court Rules Sudoku Books as Periodicals: Implications for VAT and Tariff Classification
- EU Court Confirms Intra-Company Service Charges Subject to VAT Under OECD Guidelines
- CJEU Ruling C-726/23: Impact of “Balancing” Payments on VAT Between Parent and Subsidiary Companies
- EU Court Ruling on Arcomet: Transfer Pricing Adjustments Pose VAT Risks for Companies
EUROPEAN UNION
- Pierrakakis at ECOFIN: Innovation and Digitalization as Europe’s Competitiveness Drivers
- EU Mandates Textile EPR: Brands Must Adapt to New Waste Framework Directive
- VAT Compliance for Online Sellers: Essential Tips for Digital Goods
- EU VAT Reforms Boost Revenue: €88 Billion Collected via OSS and IOSS Since 2021
- EU Directive 2025/1539 Enhances IOSS for Improved VAT Compliance and Fair Competition
- EU VAT for Remote Sellers
- EU Parliament Approves CBAM Reforms: New 50-Ton Threshold, Delayed Certificate Purchases…
EUROPEAN UNION – ViDA
BELGIUM
- Discover the New Documentation on E-Invoicing: Mandatory in Belgium from January 2026
- Integrating ERP Systems with Belgium’s Peppol e-Invoicing for 2026 Compliance
- Webinar pincvision: Belgium eInvoicing – All You Need to Know (Oct 2)
- Belgium to Decommission Hermes E-Invoicing Platform by End of 2025
- Choosing the VAT exempt reason in e-invoicing
- Royal Decree of July 8, 2025, on Electronic Invoicing in Belgium Effective 2026
BULGARIA
CROATIA
- MIKROeRačun: Croatia’s Free eInvoice Solution for Small and Medium Entrepreneurs
- VAT Fraud Scheme Uncovered: €831,260.82 Evasion and Money Laundering by Criminal…
- Croatia to Implement Mandatory e-Invoicing in 2026 with Fiscalization Changes Starting September 2025
- Newly published documentation of the Fiscalization / eInvoice project
CZECH REPUBLIC
- Czech Tax Authority Launches Campaign to Inspect Online Retailers’ Income Reporting for Tax…
- Czech Republic to Implement Updated NACE Codes from January 2026 for VAT Compliance
- Czech VAT Act 2025: Adjust Unpaid Purchase VAT Deductions After Six Months
- New VAT Rules for Real Estate Sales 2025: Limits and Mandatory Registration
- New VAT Rules for Real Estate Sales: Key Changes Effective from 2025
DENMARK
- Conservatives Propose Removing VAT on Fruits and Vegetables to Reduce Shopping Costs
- Property Not Exempt from Church Assessment Exception, Court Rules in Favor of Tax Ministry
- Tax Authority Rules Hair Transplant Services Subject to VAT, Not Exempt from Taxation
- Denial of VAT Deduction for Advisory Expenses Related to Subsidiary Share Acquisition
FINLAND
FRANCE
- French Constitutional Court Upholds Digital Services Tax Against Tech Giants Challenge
- French Constitutional Council Upholds Digital Services Tax, Confirms Compliance with Constitution
- France launches access to directory for taxpayers ahead of the e-invoicing mandate
- End of VAT Simplification in France for Non-EU Importers
- French Constitutional Court Upholds Constitutionality of 3% Digital Services Tax
- UK Businesses Face VAT and Fiscal Representation Changes for Deliveries into France from 2026
- French Lawmaker Calls for Elimination of Double VAT on International Postal Packages
- France’s Constitutional Court Upholds Digital Services Tax as Constitutional, Valid for Budgetary Purposes
- France Announces Simplified E-Invoicing and E-Reporting Rules Ahead of 2026-27 Deadline
- France Clarifies 2026 eInvoice Mandate with Simplifications and Allowances for Taxpayers
- France Simplifies VAT Reduction Process for Renovation: Attestation Replaced by Invoice Mention
- E-Invoicing in France: Complete Guide
- French Constitutional Court Upholds Constitutionality of Digital Services Tax
GERMANY
- Draft Tax Amendment Act 2025: Reduced VAT for Restaurants from January 2026
- Updated VAT Rules for Virtual Events: New Guidance on Supply and Exemptions
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by…
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by Personal Budget
- Tax Exemption for Care Services Funded by Personal Budget: Federal Fiscal Court Ruling 2025
- VAT Input Tax Adjustment under § 15a UStG for Legal Assessment Changes (OFD)
- VAT Exemption Denied for Care Services Funded by Personal Budget: BFH Ruling 2025
- Germany Approves Tax Amendment Act 2025: Permanent VAT Reduction for Restaurants, Electronic VAT Refund Notifications
- Updated NACE Codes for VAT: EU Implementation and Application Guidance by BZSt
- German VAT Reform: Changes Effective January 2026
GREECE
- Indirect Audit Techniques: Sales Price to Total Turnover Ratio and VAT Imposition on Linen Cleaning Business
- Greece Announces Phased Deadlines for Mandatory B2B E-Invoicing Implementation Starting 2026
- Understanding Greece’s E-Invoicing Mandate: Legal Framework and Compliance for B2G…
- Greece Mandates B2B E-Invoicing by February 2026, Offers Early Adoption Incentives
- Electronic invoicing in B2B transactions mandatory as of February 2, 2026
- VAT Reduction on Remote Islands Corrects Injustice, Says Economy Minister Kyriakos Pierrakakis
HUNGARY
- Hungary Tightens Online Invoice Reporting Rules, Imposes Fines for Non-Compliance Starting September 2025
- Hungary 2025 VAT Guide
- Hungary Expands Use of Electronic Cash Registers
- Hungary e-Invoicing: RTIR, Energy Sector Requirements, and EU VAT Digitalization Prep
ICELAND
- Iceland VAT Guidelines for Cruise Ship Operators: Registration, Compliance, and Tax…
- VAT Rules for Artists: Guidelines on Art Sales and Tax Exemptions
IRELAND
- Understanding VAT Obligations for Businesses Hiring Influencers in Ireland
- Irish Revenue Updates VAT Registration Rules, Allows Low-Turnover Businesses EU VAT SME Scheme Access
ITALY
- European Commission Reports Growth in One Stop Shop Registrations and VAT Declarations
- Deadline for EU and Non-EU VAT Refund Requests for 2024 Set for September 30
- EU’s One Stop Shop Regime Boosts E-commerce VAT Revenue, Simplifies Cross-border…
- Italian Ministry Sets 6.4% VAT Compensation Rate for Agricultural Wood Sales in 2024-2025
- Restrictive Interpretations on VAT Deduction Rights: Analysis of Recent Italian Tax Rulings
- EU Court Grants Italian Shell Companies Right to VAT Refund Despite Operational Thresholds
- Italian Revenue Agency issues ruling on VAT treatment of intra-entity services between Italian and UK fixed establishments of foreign company
- Companies Must opt for VAT Group by September 30 for 2026 Implementation
- Tax Authority Clarifies VAT on Rechargeable Fuel Cards: Implications for Businesses and…
- Tax Benefits for Construction and Restoration Companies: 10% VAT Rate Explained
- Italian Tax Authorities Remove Non-EU Companies from VIES for Failing New VAT Guarantee…
- Italy Issues Clarification on VAT Treatment of Transfer Pricing Adjustments
LATVIA
- VAT Reduction for Bread, Milk, Eggs, and Poultry Planned from July 2026 to June 2027
- Latvia’s Fiscalization Journey: Enhancing Tax Transparency and Accountability Since 2014
MOLDOVA
- Moldova Aligns VAT Rules for Electricity and Gas with EU Directive
- Consultations Begin on Amending VAT Returns for Electricity and Gas Suppliers by State Tax Service
NETHERLANDS
- Short stay rental in hospice entitles you to deduct VAT
- VAT deduction on taxed rental: burden of proof mixed use (studio/house)
- Provision of maternity care staff not VAT exempt, but annulment of misdemeanour penalty
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- eInvoicing in The Netherlands
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Denies Zero VAT Rate for Intra-Community Supplies Due to Insufficient Evidence
- Court Ruling on Tax Assessment and EU Defence Rights Principle Compliance
- Principle of defence does not stand in the way of an additional assessment for ICT entrepreneurs
- Zero rate for intra-Community supplies: the inexorable burden of proof for entrepreneurs
- Misdemeanour fine for gross negligence in maternity care practice not convincingly demonstrated
- No VAT Deduction on Apartment Purchase: Mixed Residential and Business Use Confirmed
- Low VAT Rate for Culture, Media, and Sports Maintained After Positive Implementation Test
- Advisor’s Recommendation on VAT-Exempt Staff Provision: No Penalty Imposed by Court
- No Reduced VAT Rate for Photo Mosaics and Contour Collages, Court Rules
- Netherlands 2026 Tax Plan: Overview of Major VAT Changes
- Tax Plan 2026: Reduced VAT Rate for Culture, Media, and Sports Retained
- Proposed VAT Revision Rules for Renovation Services Starting 2026: Key Changes and Implications
NORTH MACEDONIA
POLAND
- Poland’s New Beverage Packaging Deposit System: Key VAT Rules and Obligations Explained
- Will Local Government Companies Pay VAT? Key Ruling Expected from Supreme Administrative Court
- Finance Ministry Launches ‘Wednesdays with KSeF’ Training Series for Entrepreneurs
- Poland’s Finance Ministry Releases First Guide for National e-Invoicing System KSeF Launch
- Polish JPK_VAT Update: New Draft Format for KSeF E-Invoicing Effective February 2026
- Poland Implements Temporary Zero-Rated VAT for Humanitarian Goods Amid Russia-Ukraine Conflict
- Poland Proposes VAT Act Amendments for Simplified Declarations and Extended Correction Periods
- Court Overturns Tax Authority Ruling, Grants VAT Exemption for Insurance Intermediation Services
- VAT Implications on Virtual Game Currencies: General Advocate’s Opinion in EU Case C-472/24
- Draft Version of JPK_VAT Structure with Declaration Published for System Adaptation by…
- KSeF 2.0 Mandatory Phase Resources – Manuals, Technical Files, and Onboarding Guides
- Implementation of KSeF 2.0: Permissions, Authentication, Invoicing, Technical Requirements from February 2026
- Mandatory KSeF Invoicing for Sales Over 200 million PLN Starts February 2026
- Preparing for KSeF 2026: Software Requirements and Access Control in Four Months
- Poland Allows VAT Return Amendments Within 14 Days Post-Audit Notification Starting October 2025
- New VAT Rules for Import in 2025: Simplified Declarations for Businesses
- Polish Government Approves Deregulation Bill Allowing Direct VAT Settlement for Importers
- Steps to Implement KSeF in 2026: A Comprehensive Guide for Your Business
- Poland’s Ministry of Finance Launches Updated e-Receipts App for Enhanced Expense Management
- Optional Third-Party Data in KSeF: Benefits and Legal Considerations
- Tax Authorities Demand VAT on Additional Services for Children’s Camps and Day Camps
PORTUGAL
ROMANIA
- Romania Introduces New VAT Informative Statement Requirements
- Romania Proposes Ending VAT Exemption for NGOs’ Hospital-Related Supplies
- Romania Updates VAT Return Form to Reflect New Rates Effective August 2025
- Romania to End Grace Period for e-TVA Pre-Populated VAT Returns on 1 July 2025
- Romania Revises VAT Return Form to Reflect Updated Rates
RUSSIA
- Development of Judicial Practice on VAT Deductions for Modular Buildings for Temporary Worker Accommodation
- Kremlin Silent on Reports of Potential VAT Increase in Russia’s 2026 Budget
- Russia Plans VAT Increase to Address Budget Deficit Amid War Spending
- Kremlin Considers Raising VAT to 22% to Address Budget Deficit, Sources Say
- When Organizations on Simplified Tax System Can Issue Invoices with Standard VAT Rate
- Simultaneous Use of Special and Standard VAT Rates Prohibited in Russia from September 2025
- Russia Considers VAT Increase to Cover Budget Shortfall
- Rising Deficit Prompts Russia to Consider 2% VAT Increase
SERBIA
- Serbian e-invoicing system updated to a new version
- Serbia introduces pre-filled VAT returns effective January 1, 2026
SLOVAKIA
- VAT Registration for Cross-Border Services: Online Expert Interview September 25, 2025
- Slovakia Plans 23% VAT on Sugary, Salty Foods; Limits Car Expense Deductions to 50%
- Proposed increase in VAT rate on foods with high sugar and salt content
- Slovakia to Reduce VAT Deductions on Company Cars for Private Use from 2026
- Slovakia Publishes Guidelines for Import VAT Postponement Scheme for VAT Registered Businesses
SLOVENIA
- Entering Negative Amounts in TAX88 Field for VAT Records and Deductions Compliance
- Entering Negative Amounts in TAX88 Field for VAT Records and Deductions #eDavki
- Slovenia’s Tax Authority Announces Digital Certificate Change for Fiscal Verification on…
- New Feature on eDavki: Submission Review for VAT Records and Deductions
SPAIN
SWEDEN
- Sweden Announces Temporary VAT Reduction on Food to Support Economy and Households
- Swedish Tax Court Clarifies VAT Rules for Foreign EV Charging Services and Network Access Fees
SWITZERLAND
- Federal Council Proposes Extending 3.8% VAT Rate for Accommodation Until 2035
- Swiss Federal Tax Administration Announces 2026 Interest Rate Changes for Various Taxes Effective January 1
- Federal Supreme Court Denies Service Relationship, Confirms Subsidy Status in VAT Dispute
- FTA Announces New Federal Tax Refund and Default Interest Rates Effective 2026
- FTA Enables Direct Online Adjustments for VAT Settlement Modalities
- Taxpayer’s Appeal Dismissed: Portfolio Management Commissions Not a Reduction in Remuneration Under VAT Act
- Court Grants Museum Status to E. Art Collection, Allowing Duty-Free Import of Artworks
- FSC Rules on VAT Exemption for Educational Services: Location of Supply and Statute of Limitations
TURKEY
- Changes in VAT Refund Structure with New ATIK Regulation – Hacı Ali GÜRKAN, Deputy Tax Office Director
- New Cumulative Calculation Method for VAT Refunds on ATIKs: Analysis and Implications
- Turkey’s New Tax Audit Policy: AI-Driven, Stricter Penalties, Effective October 2025
- Turkey Releases Update to e-Invoice Package
- Turkey Updates E-Invoice System: Takes Effect October 2025
UKRAINE
- Ukraine Proposes Extending VAT Exemption for Electric Vehicles and Clarifies Defense-Related VAT…
- VAT Implications on Software Transactions: New Rules for Non-Resident Purchases and Royalty Exceptions
- Ukraine and EU Discuss VAT Administration Modernization and IT System Integration Roadmap
- VAT Exemptions for Services to Disabled Persons: Details from the State Tax Service
- New VAT Innovations: Cash Method Extended, New Tax Exemption Introduced in Energy Sector
- VAT Exemption for Pawnshop Transactions Involving Pledged Property in Ukraine
- Step-by-Step Guide to Completing VAT Tax Returns with Attachments: Educational Video Series
- VAT Exemption for Transactions Benefiting Persons with Disabilities in Ukraine’s Odesa Region
- Tax Credit Formation Based on 2021 Invoice Registered Within 1095 Days via VAT Declaration Adjustment
- Ukraine Announces VAT Amendments and Exemptions for Energy and Water Sectors Effective October 1
- Ukraine Aligns with EU Standards Through DAC7 Implementation
UNITED KINGDOM
- Isle of Wight NHS Trust vs HMRC: VAT Exemption Dispute on Locum Medical Practitioners
- HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- Supreme Court Decision Mandates Prudential to Pay VAT on £9.3 Million Success Fees
- UK Supreme Court Rules on VAT Grouping and Time of Supply in Prudential Case
- High Court Rules in Favor of Hotelbeds UK on Input Tax Recovery Without VAT Invoices
- HMRC Updates Notice 700/45: Correcting VAT Errors, Claims, and Penalties Guidance Revised
- HMRC Updates VAT Notice 700/45: New Guidelines for Correcting Errors and Claiming Refunds
- Understanding VAT on UK Meal Deals: Guidance for Businesses and Consumers
- Upper Tribunal Rules Government Grants as Consideration for Exempt Supply in Education Sector
- VAT Implications for Cosmetic Treatments: Key Insights from Advanced Hair Technology Tribunal…
- How to Claim VAT Relief on Bad Debts: Updated Guidelines and Procedures
- HMRC to Eliminate Postal Communication, Embrace Digital-First Approach by 2029
- Supreme Court Ruling: VAT Implications for Continuous Services and VAT Group Exits
- 2025 Budget: VAT Threshold Adjustments, Sector Reliefs, and Customs Overhaul Predictions
- Motorplus Ltd v HMRC: Tribunal Allows Appeal on VAT Exemption Dispute with Suppliers
- VAT Liability Clarified for Training Schemes: Trainee Pilots Deemed Payers in Airline Placement Case
- Rachel Reeves to Present Autumn Budget: Potential VAT Changes for Luxury Goods on Agenda
- Supreme Court Rules VAT Chargeable on Performance Fees After VAT Group Exit
- 11 Critical VAT Compliance Mistakes to Avoid
- UK Supreme Court Rules VAT Applicable on Success Fees After Exit from VAT Group
- UK Considers VAT Cut on Domestic Fuel: Targeted Relief or Broad Measure?
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