RAINBOW
Most people think a rainbow is a nice painted arc in the sky. But of course, that’s not quite right. A rainbow is not a circle, but a cone of light, and what you see is just the slice of that cone that intersects the angle from your eye.
Once you know that, rainbows become far less mystical and far more… geometric. Every person sees their own rainbow. Stand next to someone and you’re both looking at different photons refracted through different droplets, forming different private cones. Your rainbow isn’t their rainbow. Your cone isn’t their cone. This also explains why no one ever reaches the same pot of gold. The leprechauns simply cannot keep up with the administrative burden.
Now, all this talk of cones, angles, refracted rays, private viewpoints, and invisible boundaries brings us naturally (and inevitably), to VAT. Because if there’s anything that compares to chasing a rainbow, it’s trying to find the correct VAT treatment for a transaction that looks simple until you change your viewing angle by 0.001 degrees.
Like the rainbow, VAT often seems like a straightforward arc. “Just apply the rules,” people say cheerfully, right before stepping into the administrative fog. But when you look closer, you discover it’s a cone: a structure entirely dependent on your perspective, the factual droplets involved, and whether the sun is behind you or the tax authority is. What you perceive as a zero-rated supply may, from five centimetres to the left, suddenly refract into a standard-rated one. Move further and (oh look) now it’s exempt. Magical.
And just as each observer sees their own rainbow, each tax authority seems to see their own VAT outcome. “This is clearly a supply of goods!” one says. “This is obviously a supply of services,” says another. “This is both,” says a third.
But here’s the good news: unlike chasing actual rainbows, following VAT rules does lead somewhere. There is something at the end: clarity, predictability, possibly even compliance.
If you want to know what’s truly at the end of the rainbow (the VAT rainbow, that is), you don’t need to climb a mountain or rent a plane. You simply follow www.vatupdate.com, because that’s where all the droplets of information align into a consistent cone of VAT wisdom. And unlike actual rainbows, you don’t need sunlight: just Wi-Fi and a desire to understand why your tax treatment shifts every time you blink.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go directly to the region, click below:
WORLD
WORLD
- E-Invoicing & E-Reporting developments in the news in week 45 & 46/2025
- Basware on YouTube – Compliance without the boring bits – Episode 5 (December 9)
- The United States, Switzerland, and Liechtenstein Reach a Historic Trade Deal
- E–invoicing Developments Tracker
- OECD Report: Effective Carbon Rates 2025 – Recent Trends in Taxes on Energy Use and Carbon Pricing
- Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives
- Blog Ahu Ocak Caglayan: Field Notes from Recent Mandates: Patterns, Pitfalls, and Practical Fixes
- Book by Darko Pavic: The Fiscalization Compliance Maturity Model
WEBINARS / EVENTS
- Webinar Fiscal Solutions: Turn Fiscalization Into a Competitive Advantage (Recording)
- ecosio Webinar – Getting Started with Peppol: What You Need to Know (Dec 4)
- MDDP Seminar: Get ready for KSEeF (Nov 27)
- Basware Webinar – 5 Ways CFOs must respond to growing Compliance Pressures (Dec 3)
- VAT in Slovenia: Key Specifics and Common Pitfalls for Foreign Businesses
- Webinar – DGFIP & MATHEZ COMPLIANCE: exclusive webinar to make your transition to e-invoicing a success (Nov. 13)
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- Webinar: Electronic VAT Recording in the E-Invoice System – November 13, 2025
- Fonoa Webinar – How Canva’s Indirect Tax Team Stays Ahead with AI (Nov 18)
- Webinar Recording Released: Electronic VAT Registration in the E-Invoice System, November 13, 2025
AFRICA
BOTSWANA
EGYPT
GHANA
- Ghana Announces Major VAT Reforms to Boost Business Growth and Economic Transformation
- Finance Minister to Cut VAT, Overhaul Tax Laws, and Boost Jobs in 2026 Budget
KENYA
LIBERIA
- Goods and Services Tax (GST) will increase from 12 to 13 percent
- Liberia to Impose GST on Digital Services, Online Stores, and Cross-Border Digital Transactions
- LRA Senior Management Undergoes Intensive Training Ahead of Liberia’s 2027 VAT…
- Liberia to Raise GST to 13% in 2026, Plans 18% VAT Launch in 2027
- 2026 Draft Budget: Government Plans GST Hike and Additional Economic Reforms
MALAWI
- Malawi Extends Electronic Invoicing System Transition Period to February 2026
- Malawi Extends Transition Period for New Electronic Invoicing System
MAURITANIA
MAURITIUS
MOROCCO
NIGERIA
- FIRS Urges Large Nigerian Taxpayers to Complete E-Invoicing Integration by November 2025 Deadline
- FIRS Calls on Large Taxpayers to Adopt E-Invoicing and Electronic Fiscal System Compliance
SOUTH AFRICA
- Tax Implications of Transferring Reinsurance Business from Resident Company to Foreign Branch
- VAT Implications on Sale of Fixed Assets and Joint Venture Interest by Resident Company
- South Africa Cancels VAT Increase as Revenue Surpasses Projections, Debt to Stabilize
- South Africa Faces Possible VAT Hike Amid Calls for SME Relief and Fiscal Reform
TUNESIA
- Tunisia Proposes 2026 E-Invoicing Expansion to Cover Service Transactions
- Tunisia Expands E-Invoicing to Services: New Mandate Proposed for January 2026 Implementation
ZAMBIA
ZIMBABWE
AMERICAS
ARGENTINA
BRAZIL
- OECD Analyzes Brazil’s New Dual VAT Regimes and Transition Challenges in Latest Working Paper
- Brazil Mandates Electronic Tax Domicile for All Companies Starting January 2026
- OECD Analysis of Brazil’s Shift to a Dual VAT System: Challenges, Solutions, and Transition
- Brazil Delays NFC-e Ban for B2B Sales to January 2026, Extending Transition Period
- OECD: The reform of Brazil’s consumption tax system
CANADA
- Canada’s 2025 Budget Introduces Reverse Charge to Combat GST Carousel Fraud in Telecom Sector
- Canada’s 2025 Budget Introduces GST/HST Reverse Charge to Combat Supply Chain Carousel Fraud
COSTA RICA
CURACAO
MEXICO
- Key 2025 Tax Reforms in Mexico: Financial Services, Insurers, Digital Platforms, and Tax Compliance
- Mexico Unveils 2026 Economic Package with E-Invoicing and Digital Platform Tax Reforms
- Understanding the Six Main Types of Digital Tax Receipts (CFDI) for Retailers in Mexico
- Mexico Imposes 8% Excise Tax on Violent or Adult Video Games and Related Digital Content
- Mexico Expands Digital Platform Tax Withholding Rules Under 2026 Tax Reform Package
PANAMA
UNITED STATES
- Iowa’s Tax Incentives Propel Data Center Growth and Tech Investment Opportunities
- Louisiana Requires Combined State and Local Sales Tax Return Filing per Location Starting October 2025
- 2026 Sales Tax Trends: Key Changes, Compliance Steps, and Emerging Policies for E-Commerce…
- Nevada Sales Tax: What’s Taxable, Exempt, and How to File for Businesses and Sellers
- Holiday Sales Tax Guide: Navigating Gift Cards, Subscriptions, and Bundled Deals Compliance
- Illinois Rules Online AI Services and Cloud Tools Not Subject to State Sales Tax
- Navigating Sales Tax for Digital Goods: SaaS, Streaming, and State-by-State Compliance in 2025
- Indiana Sales Tax Applies to Non-Returnable Packaging Materials Used in Logistics Services
ASIA-PACIFIC
AUSTRALIA
BANGLADESH
- NBR Launches Online VAT Refund System for Faster, Direct Bank Transfers to Taxpayers
- NBR Launches Online VAT Refund System to Boost Efficiency and Transparency for Taxpayers
CAMBODIA
CHINA
- China Issues New VAT Exemptions for Gold Trading Effective November 2025
- China Introduces New VAT Refund Policy for Priority Sectors Effective September 2025
INDONESIA
- Government to Cover Part of VAT on Domestic Airfare for 2025-2026 Year-End Holidays
- Indonesia’s DGT Shifts to Real-Time E-Invoice Deactivation for Non-Compliant Taxpayers Under PER-19
JAPAN
KAZAKHSTAN
- Kazakhstan Introduces VAT Registration Rules for Foreign Online Companies Effective January 2026
- Kazakhstan Develops Rules for VAT Offset Method on Imported Goods
- List of Religious Items Exempt from VAT on Import to Kazakhstan from 2026
- Kazakhstan Imposes 16% VAT on Foreign Internet Companies Under New Tax Code from 2026
- Kazakhstan Approves List of 0% VAT Goods for Special Economic Zones, Effective January 2026
- Kazakhstan Approves New Rules for Conditional VAT Registration of Foreign e-Commerce Companies
NEW ZEALAND
PAKISTAN
PHILIPPINES
- BIR Delays New Electronic Invoicing Implementation Until December 31, 2026
- Philippines Extends Electronic Invoicing Compliance Deadline to December 31, 2026 for Specified Taxpayers
- Philippines Grants VAT Zero-Rating and Exemption to Exporters Under CREATE MORE Law
SINGAPORE
SOUTH KOREA
SRI LANKA
- Sri Lanka 2026 Budget: Major Tax Reforms, VAT Changes, and Electronic Invoicing Announced
- Sri Lanka Budget 2026: VAT, Levy Changes, Lower Thresholds, and SVAT Abolishment Announced
TAIWAN
- Taiwan Introduces New Tax Guidelines for Influencers Earning Income on Online Platforms
- Compensation or Penalty Fees from Sales Require Invoices and Business Tax Payment, Says Tax…
- Influencers Must Register and Pay Business Tax on Platform Revenue Under New Tax Rules
- Taiwan NTB: Separate Invoices Required for Gold Jewellery and Processing Fees to Meet Tax Rules
THAILAND
EUROPE
EUROPE
EUROPEAN COURT OF JUSTICE
- ECJ VAT Cases decided in 2025
- Agenda of the ECJ/General Court VAT cases – 3 Judgments, 2 AG Opinions till December 11, 2025
- ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late…
- ECJ VAT T-680/25 (Mercedes Benz) – Questions – Should a free-of-charge provision of moulds be treated as a supply of services?
- ECJ VAT C-624/23 (SEM Remont) – Ruling emphasizes strict VAT compliance and supplier registration…
- Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138)
- Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)
- Comments on ECJ C-639/24: Intra-EU exemption does not require holding evidence in accordance with art. 45a
- Comments on ECJ C-639/24: Flexible Proof of Transport for Intra-Community VAT Exemption
- Comments on ECJ case C-639/24: Tax Authorities Must Assess All Evidence for Intra-Community Supply VAT Exemption, Not Just Formal Proofs
- Comments on ECJ C-544/24 – Lithuanian regulation on default interest not contrary to EU law
- Comments on ECJ case C-796/23: AG Opinion – Separate Legal Entities Must Act Independently to Be Separate VAT Taxable Persons
- Comments on ECJ cases C-501/24 and C-427/23: VAT Deduction Denial and Taxation of VAT Refund Services in Hungary
- Comments on ECJ case C‑433/24: AG Opinion – VAT Margin Scheme Must Apply to Artwork Sales by Legal…
- Comments on ECJ case C-234/24 (Brose Prievidza): VAT Treatment of “Tooling” in the EU
EUROPEAN UNION
- EU to Impose €2 Customs Fee on Low-Value Parcels from April 2026 as Interim Measure
- EU to Impose Customs Duties on Low-Value Imports, Ending EUR150 Exemption by 2028
- EU Proposes Stronger Cooperation Among Eurofisc, EPPO, and OLAF to Tackle Cross-Border VAT Fraud
- Another important step for the implementation of the electronic freight transport information…
- List of gold coins meeting the criteria established for the special scheme for investment gold
- EU Abolishes €150 Customs Threshold to Curb Small Parcel Influx and Ensure Fair Competition
- EU to Remove €150 Customs Duty Exemption for E-Commerce Parcels from 2026
- Briefing document & Podcast: C-146/05 (Collée) – VAT exemption denial for delayed…
- EU Advances Customs Reform with Central Authority and Unified Data Hub System
- Essential Steps for Multi-Country EU VAT Registration: Triggers, Documentation, and Compliance Tips
- VAT Committee – General Principle for Calculating Annual Turnover under the SME Scheme
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Digital Reporting Requirements
- European Parliament Explores VAT Policy, Data Bias, and Solutions to Menstrual Poverty During Gender Equality Week
- EU Finance Ministers to Decide on Energy Taxation and Customs Duty-Free Threshold Reforms
- VAT Exemption for Small Businesses: What’s New in 2025 in France and Across the EU
- Transfer of goods between EU countries: a single VAT registration on the horizon
EUROPEAN UNION – ViDA
- Timeline of Major Milestones for DRR Implementation (ViDA, 2025–2030)
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Single EU VAT Registration
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Platform Economy
ALBANIA
- New Study Proposes Targeted VAT Cut on Basic Goods to Ease Prices in Albania
- Albanian Draft Budget 2026 Approved, Includes 10% VAT Compensation for Farmers
AUSTRIA
- Administrative Court Overturns 2019 VAT Decision for Indoor Playground Services Due to Legal Error
- Austrian Supreme Administrative Court Ruling on VAT for Norwegian Company’s EU Hardware Sales, 2016–2019
BELGIUM
- Belgium’s 2026 Budget Crisis: Controversy Over Proposed 22% VAT Rate and Tax Reform
- Belgium Launches Digital Forms for 6% VAT on Demolition and Reconstruction via MyMinfin
- Belgium Overhauls VAT Rules for Virtual Streaming Services and Art Sales: Key Changes Explained
BULGARIA
CROATIA
- Croatia has released draft ordinance for B2C mandate
- Comarch Certified as E-Invoicing Provider in Croatia, Expands European Compliance Solutions
- New Navigation Menu “Fiscalization” Launched by Croatian Tax Administration
CZECH REPUBLIC
- Czech Republic Updates VAT and Tax Rules for App-Based Transport Providers, Effective January 2025
- GFD Issues Updated Tax Guidance for Mobile Transport Service Providers, Effective January 2025
- SAC Clarifies VAT Rules for Building Land Sales Before and After July 2025 Law Change
- Czech Republic VAT Guide for Cross-Border Amazon FBA Sellers
- Non-established companies to appoint a local authorized agent
DENMARK
- Change in Practice for Estimating Private Energy Use in Businesses for Tax, VAT, and Duties
- Denmark Updates OIOUBL Schematron: Enhanced E-Invoice Validation, CO2 and Currency Checks Required by 2025
- Danish Tax Council: Christmas Calendars with Prize Draws Are VAT-Exempt Lotteries, No Input VAT Deduction
- Denmark Clarifies VAT on Cross-Border Aircraft Part Repairs and Subsequent EU Shipments
ESTONIA
FRANCE
- DGFiP e-invoicing guide: Overview of the French project on E-Invoicing and E-Reporting
- Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting Mandate (2024–2026): Scope, Timeline & Requirements
- VAT Rules for Company Cars: Employer Obligations for Private Use and Deduction Rights Explained
- France Raises VAT Exemption Thresholds for Small Businesses Effective March 2026
- France’s E-Invoicing Reform: Insights on Interoperability, Regulation, and Business Collaboration with Cyrille Sautereau
- France’s E-Invoicing Reform: Insights on Interoperability, Regulation, and Business…
GERMANY
- New Framework for Intra-EU VAT Validation
- Key Elements of the New BMF Guidance on E-Invoicing for VAT Effective from 2025
- VAT Exemptions for NATO Headquarters: New BMF Guidelines Effective November 2025
- VAT Treatment of Online Events: Place of Supply, Exemptions, and Recent Administrative Guidance
- Germany Clarifies Input Tax Deduction Rules for Small Businesses Transitioning to Standard Taxation
- BFH Ruling on Average Rate Taxation Under § 24 UStG: New Application Guidelines from BMF
- New E-Invoice Rules: Mandatory Validation and 8-Year Storage of Validation Reports in Germany
- Germany Updates FAQs on Mandatory E-Invoicing: Key Clarifications and Transitional Provisions Explained
- When Is E-Invoicing Mandatory? Exceptions and Voluntary Cases Under German VAT Law
- VAT Remission for Contractors in Reverse-Charge Cases After Incorrect § 13b UStG Application
- Input Tax Deduction Allowed in Year Invoice with VAT Is First Issued, Even for Prior Year Services
- VAT on Sale of Vouchers for Digital Content: Single-Purpose vs Multi-Purpose Vouchers
- Average Rate Taxation Under § 24 VAT Act: Amendments Following BFH Ruling of August 17, 2023
- Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance
- Input VAT Deduction Pre-Transition to Standard Taxation or SME regulation
- Federal Fiscal Court to Clarify VAT ID Verification Requirements for Tax-Exempt Intra-EU Deliveries
- BMF Issues Updated Guidelines on E-Invoicing Requirements for German Businesses
- VAT Liability for Cross-Border Care Services by Foreign Providers: FG Köln Judgment of 25.9.2024
- Federal Ministry of Finance updates e-invoicing FAQ
GREECE
- Buyers Urged to Verify VAT Amid Used-Car Fraud Scandal in Greece
- Fake Invoices Do Not Automatically Exclude VAT Deduction, Nor Imply Recipient’s Involvement or Abuse
- myDATA v1.0.12: New Features for E-Invoicing, Interoperability, and Digital Transaction…
- Greek Tax Inspectors Uncover Cross-Border VAT Fraud in Used Car Imports Involving Bulgaria
- VAT Fraud Uncovered: Luxury Used Cars Sold via Bulgarian Shell Company to Evade Greek Tax
HUNGARY
- Hungary is making e-invoicing mandatory for water supplies
- Hungarian VAT Rules for Free Gifts: Key Limits, Risks, and Compliance Tips for Retail Promotions
- What Hungary’s New E-Receipt System (Nyugtatár) Means for Retailers and POS Solution Providers
IRELAND
ITALY
- Italian Police Seize Assets in €260 Million Fuel VAT Fraud Linked to Criminal Family Network
- 2026 Budget Law: New Criteria for Calculating VAT Taxable Base in Barter Transactions
- Italy Proposes Automatic VAT Settlement for Missed Returns with Penalties and Early Payment Discounts
- Split Payment Exclusion for Compensation and Barter Transactions with Public Administrations
- VAT Deductibility During Company Liquidation: Recent Guidance from the Italian Revenue Agency
- Intragroup VAT Offsetting: Guarantee Requirement Applies Only From When Guarantee Is Provided
- EU Proposes Italy Extend 40% VAT Deduction Limit on Business Vehicles Until End of 2028
- Artworks and Taxation: Income, Inheritance, and VAT Impacts After the 2024 Tax Reform
- New rules for linking electronic cash registers with payment systems
LATVIA
LITHUANIA
- 75% of Lithuanian Small Businesses Now Reporting Cash Register Data to Tax Authority
- Lithuania Updates VAT Law Guidance on Social Services Exemptions Effective January 2026
- Lithuania Raises Intrastat Arrival Threshold for 2026 to Ease Reporting Burden
MALTA
MOLDOVA
- STS: Overseas Purchase and Resale by Residents to Non-Residents Exempt from VAT
- Moldova Proposes Amendments to VAT Refund Rules for Agricultural Producers Effective Upon Publication
- VAT on Nonresident Maintenance Services Due at Invoice Date, Says STS
MONTENEGRO
NETHERLANDS
- Separate collection and processing of household packaging waste falls under reverse charge mechanism
- VAT on Municipal Household Packaging Waste Collection: Service for Consideration or Government Activity?
- Assessment of Tuition, Course Fees, and State Contributions as Consideration for Educational Services in VAT Law
- A-G: All ROC Education Qualifies as Economic Activity for VAT Purposes
- Standard VAT Rate Applies to Supermarket Plastic Bag Sales, Not Reduced Rate, Court Confirms
- VAT Deduction on Mixed-Use Apartment Complex: Roof Lease and Residential Rental Income Dispute
- Netherlands Raises Accommodation VAT to 21%, Keeps 9% Rate for Culture, Media, and Sports
- Uncertainty Over VAT on Pension Premiums: State Secretary Maintains Policy Amid Conflicting Court…
- Pension Administration Remains a Single VAT-Exempt Service Pending Supreme Court Decision
- State Secretary Rejects Court Rulings: Pension Premiums Remain VAT-Exempt Pending Supreme Court Decision
- Zeeland Urges Parliament to Reverse VAT Increase on Accommodations to Protect Tourism and Economy
- Tax Authority Clarifies VAT Compensation for Election Staff Provisions: Implications for Municipalities
- When Is a Renovation Considered “Essentially New Construction” for VAT Purposes?
- State Secretary Rejects Court Ruling on VAT for Pension Premiums Pending Supreme Court Decision
- VAT on Pension Premiums Temporarily Suspended After Court Ruling and Government Intervention
- No deduction of VAT for cost recovery of waste processing service
- No VAT Deduction Right for Non-Contracting Party in Waste Processing Services, Court Rules
- EU Customs Trader Portal Available Again from November 11, 2025, 19:55
- EU Customs Trader Portal Unavailable Since 11 November 2025, Solution in Progress
POLAND
- Do VAT-Exempt Businesses Need KSeF? Practical Guidelines
- KSeF 2026: How to Obtain a Certificate for Companies and Sole Proprietors
- Finance Ministry Launches Pre-Production Demo of KSeF 2.0 Taxpayer Application
- Indirect Rebates and KSeF: Are Invoices Required or Are Credit Notes Still Valid?
- Archiving e-Invoices on Poland’s KSeF Portal under the 2026 E-Invoicing Mandate
- Issuing Invoices? You Can’t Avoid the National e-Invoicing System, Even with VAT Exemption
- PEF and KSeF: Will You Need to Send Invoices Twice? Step-by-Step Practical Guide
- KSeF: Invoice Issue and Receipt Dates Key for Correct VAT Settlement and Tax Deductions
- Correcting Errors in KSeF Invoices: Challenges, Legal Changes, and Software Solutions for 2026
- Get Ready for KSeF: Practical Workshop for Businesses on E-Invoicing Revolution, Nov 27, 2025
- How to Obtain a KSeF Certificate Without a Qualified Seal: Options for Entrepreneurs
- VAT Exemption Limit Raised: Ministry Clarifies Rules for 2025-2026 Transition Period
- Polish Finance Ministry Confirms: 5% VAT on Grain Applies Regardless of Its Intended Use
- Municipality Supporting Tourism Not Considered VAT Taxpayer When Transferring Tourist Boat Ownership
- Sugary Drinks, Energy Drinks, and Alcohol to Get Higher Taxes and VAT from 2026
- Ionizing Radiation Measurements Not Exempt from VAT, Not Considered Medical Services, Court Rules
- Poland Plans Higher VAT on Some Non-Alcoholic and Energy Drinks with Juice Content
PORTUGAL
- New VAT Group Rules May Cause Delays and Duplicate Information, Warns Joana Maldonado Reis
- Portugal Launches Group VAT Regime: Streamlined Tax Management for Corporate Groups from July 2026
- Government Proposes Retroactive 6% VAT Rate for Construction Sector to Boost Housing Projects
ROMANIA
- ANAF announces tax audits of over 500 large taxpayers in Romania
- Romania Rules Out 2026 VAT Hike to 23%, Considers Higher Hospitality Rate
- Romania Proposes Direct Tax Repeal and VAT Law Amendments Effective 2025-2026
RUSSIA
- Russian Government Exempts Certain Bank Operations with Precious Metals from VAT
- VAT Declaration Rules Change for Foreign Sellers of Digital Goods and Services in Russia
- Government Expands List of VAT-Exempt Technological Equipment Not Produced in Russia
SERBIA
SLOVAKIA
- Slovakia Issues FAQs and Legislative Proposal for 2027 Mandatory B2B E-Invoicing and E-Reporting
- Slovak Financial Administration Launches Phased E‑Faktúra Mandate
- Frequently Asked Questions About eInvoicing Obligations in Slovakia Effective from January 2027
- Notification Requirement for e-Kasa Users Transitioning to VAT Payer Status in Slovakia
- Slovakia continues advancing toward e-invoicing
- Slovak Republic Opens International Tender for E-Invoicing Service Provider to Modernize VAT System
SLOVENIA
- Slovenia to Require B2B E-Invoicing for All Businesses Starting January 2028
- Slovenia Enacts Law Mandating E-Invoices for Businesses, Allowing Consumer Choice, Effective 2028
- Submission of RP-O Reports for Quarterly VAT Taxpayers: Monthly Requirements and Notification Clarification
SPAIN
- Customs Supervision Requirements for Special Regimes: Import/Export Declarations and Authorization Ownership
- Criteria for Determining Supervising Customs Office in Inward Processing and End-Use Authorizations
- The standstill clause tested: advocate general’s view on Spanish VAT deduction restrictions
SWEDEN
SWITZERLAND
- VAT Assessment: Missing Signature Not Invalid; Limited Document Access; Appeal Upheld, Case Remanded
- Swiss VAT Rules for Foreign Digital Service Providers: Registration, Compliance, and Key Thresholds Explained
TURKEY
- Turkey Updates e-Invoice Package: New Validation Rules and Code Lists Effective December 2025
- Briefing document & Podcast: E-Invoicing & E-Reporting in Turkey
UKRAINE
- VAT Exemption for Defense Goods Supplied in Ukraine: Key Conditions and Tax Authority…
- Charity Goods Transfer: VAT Exemption and Compensating Tax Liabilities for Donor Companies
- Purchasing Goods from Non-VAT Payers: How to Fill in the Data Table Correctly
- Who Qualifies for Ukraine’s 7% VAT Rate? Key Sectors and Goods Explained
- Ukraine to Reinstate Taxes on Electric Vehicles in 2026: Impact on Prices and Market Explained
- Ukraine Proposes Easier Tax Inspections, Raises VAT Thresholds for Small Businesses
- Are Medical Examination Services Subject to VAT in Ukraine? Taxation Rules and Exemptions Explained
UNITED KINGDOM
- Uber London Ltd – FTT Decision on Stay and Return of £1.446 Billion Deposited Sum
- UK Confirms No Change to 2026 Intrastat Thresholds for NI-EU Goods Movements
- VAT Recovery on Insurance Intermediary Services Outside UK: HMRC Updates Following Hastings…
- Supreme Court Rules NHS Hospital Car Parking Subject to VAT, Overturning Previous Judgments
- New Indirect Export Process for Northern Ireland Businesses Effective 15 December 2025
- Nutella Biscuits Win VAT Exemption: Tribunal Rules Chocolate Is Filling, Not Coating
- Employment Agency’s Reimbursed Medical Staff Costs Not Exempt from VAT, Tribunal Rules
- MPs Call on Chancellor to Cut VAT and Business Rates for Pubs and Restaurants
- Lib Dems Propose 5% VAT Cut for Pubs, Restaurants and Energy Bill Relief in Budget Plan
- UK Tribunal Rules Medical Staffing Supplies Not Exempt from VAT Under Current Law
- HMRC Updates VAT Refund Guidance for New Charity Buildings and DIY Housebuilders Scheme
- Supreme Court Rules NHS Trusts Must Charge VAT on Car Parking Without Binding Legal Exemption
- VAT Penalty Overturned: Tribunal Accepts Combined Personal and Operational Crises as…
- HMRC Signals VAT Reform: Care Home Crackdown and Major Capital Goods Scheme Threshold Hike
- Tribunal Dismisses Appeal: Customs Values Underdeclared, HMRC Valuation Upheld, Onward…
- HMRC v Moir Management: Penalties for Failure to Notify Notifiable Arrangements and Reasonable Excuse Considered
- Late VAT Appeal Refused: £5m Civil Evasion Penalty Upheld Against Dreyer, Constitutional…
- Tribunal Dismisses Cascade Care VAT Exemption Appeal on Welsh Regulated Services Under VATA 1994
- VAT Input Tax Deduction Changes for Overseas Insurance Intermediary Services Before 31 December 2023
- Nursing and Care Assistant Staffing Not VAT Exempt, Tribunal Rules Against 1st Alternative Medical Staffing
- VAT Input Tax Deduction Changes for Overseas Insurance Intermediary Services Before 31 December…
MIDDLE EAST
SAUDI ARABIA
UNITED ARAB EMIRATES
- FTA Unveils Tiered Excise Tax Model for Sweetened Drinks Based on Sugar Content from 2026
- UAE Overhauls Tax Penalty System, Shifts to Compliance-Focused Model Effective April 2026
- New VAT Rules Redefine Composite vs Multiple Supplies: Bundled Services Face Increased Tax Scrutiny
- UAE FTA Issues Guidance on New Tiered Excise Tax for Sweetened Beverages Effective 2026
- Charging vat on supplies and imports
- UAE Announces Major Overhaul of Tax Penalty Regime
