Italy Only the Original Supplier Can Issue Credit Notes for Unpaid Invoices, EU Court Rules 1 month ago
Netherlands New Factsheet: VAT Deductions and Corrections for Unpaid Received Invoices Explained 1 month ago
United Kingdom UT: Payments to DHSC by Medicine Manufacturer Not VAT Price Reductions; Rebate Mostly Denied 2 months ago
Czech Republic Draft Amendment to VAT Act Targets Bad Debts, Unpaid Liabilities, and Non-Alcoholic Beverage Tax Rates 2 months ago
Czech Republic Draft EET 2.0 Amendment Introduces Earlier VAT Corrections for Bad Debts and Expands Reduced VAT Rate for Catering 2 months ago
Montenegro Output VAT Reduction Allowed for Uncollectible Receivables Subject to Litigation Before Insolvency Proceedings 2 months ago
European UnionGermany ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt 3 months ago
Italy VAT Refund Allowed if Debtor Is in Prolonged Insolvency Proceedings, Rules Italian Supreme Court 3 months ago
Netherlands No VAT Refund for X: Failure to Prove VAT Payment on Uncollectible Claim; Appeal Dismissed 3 months ago
Poland Withdrawal of VAT Bad Debt Relief: Full or Partial When Selling Receivables Below Nominal Value? 3 months ago
European UnionPoland Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers 4 months ago
Ukraine VAT Liabilities When Writing Off Assets: Requirements and Documentation for Ukrainian Taxpayers 5 months ago
Ukraine Writing Off Non-Resident Receivables: Are There VAT Implications for Ukrainian Companies? 5 months ago
Serbia Serbia Passes VAT Law Amendments Effective 2026: Key Changes for Taxpayers and Invoicing 5 months ago
Italy Italy Clarifies VAT on Mediation Agreement Payments for Warehouse Lease After Lessor Bankruptcy 5 months ago
Czech Republic Key VAT Changes for 2026: New Rules, Refunds, and Financial Services Updates 6 months ago
European Union Comments on ECJ Case C-121/24: Joint VAT Liability Possible Even If Main Debtor No Longer Exists 6 months ago
Netherlands VAT Deduction Adjustment for Debtor After Creditor Settlement: Court Ruling and Practical Implications 6 months ago
Czech Republic Czech Government Proposes Major VAT Reforms Including 0% Rate on Prescription Medicines 6 months ago
European Union CJEU Rules on Overstated VAT and Correction Rights for Simplified B2C Invoices in C-794/23 6 months ago
Germany Claiming a Second Input Tax Adjustment in Insolvency Proceedings: Legal Basis and Requirements 6 months ago
United Arab Emirates UAE to Implement Key VAT Law Amendments from January 2026 to Enhance Tax Compliance 6 months ago
Netherlands VAT Previously Deducted Becomes Payable After Creditor Settlement, Court Rules Against X BV 6 months ago
Denmark Denmark Updates VAT Refund Rules: New Flexibility and Safeguards for Businesses and Customers 6 months ago
Netherlands Year-End Tax Savings Tips: ABB Refunds, Combined Supplies, Bad Debts, and Cost Sharing Agreements 7 months ago
Ukraine How to Reduce VAT Credit When Registration of Adjustment Calculation Is Suspended? 7 months ago