Tag - Tax point (when the chargeable event occurs)

Germany

Comments on ECJ Case T-689/24: Earlier Input Tax Deduction Allowed If Invoice Is Available Before Tax Return Submission

2 days ago

European Union

Comments on ECJ Case T-689/24: EU General Court Redefines Timing for VAT Input Tax Deduction Rights Across the EU

2 days ago

Belgium

VAT Increase for Hotels and Campsites from March 2026 with Transitional Booking Measure

2 days ago

Norway

Norway Proposes New VAT Timing Rules for Cross-Border Remotely Deliverable Services: Comments Invited

2 days ago

Czech Republic

VAT Deduction Cannot Be Claimed Retroactively via Additional Tax Return Without Tax Document

4 days ago

Sweden

Right to VAT Deduction When Invoice Available Before Tax Return Submission: New 2026 Case Law

6 days ago

European Union

CJEU: VAT Deduction Cannot Be Delayed If Invoice Held When Filing Return, Rules Court

1 week ago

European Union

ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses

2 weeks ago

Poland

EU Court Ruling: Polish Businesses Can Deduct VAT Earlier, No Need to Wait for Invoice

2 weeks ago

European Union Germany

Input Tax Deduction Allowed When Invoice Received Before VAT Return Submission, Even If Later Period

2 weeks ago

Italy

EU Court Rejects Italy’s VAT Deduction Rule for Year-End Invoices

2 weeks ago

Italy

VAT Deduction Allowed with Invoice Possession in Relevant Year, Even if Received Later, EU Court Rules

2 weeks ago

European Union Poland

Comments on EGC T-689/24: EU Court Ruling Eases VAT Deductions, Boosts Business Cash Flow, Impacts e-Invoicing System

3 weeks ago

European Union Poland

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

3 weeks ago

European Union Poland

Comments on ECJ case T-689/24: Poland Must Allow VAT Deduction for Invoices Received Before Tax Return Submission

3 weeks ago

European Union Poland

Comments on T-689/24: Polish VAT Deduction Rules Illegal: Landmark Win for Taxpayers and Businesses

3 weeks ago

European Union Poland

Comments on T-689/24: Late Invoice Does Not Delay Right to Deduct VAT for Polish Businesses

3 weeks ago

Romania

VAT Cash Accounting Threshold Raised to Ease Business Cash Flow and Compliance from 2026

3 weeks ago

Ukraine

VAT Accrual Date for Goods Paid via LiqPay, Portmone, or iPay Payment Systems

1 month ago

Ukraine

VAT Liability Date for Non-Budget Payments from State Treasury Accounts: Goods Delivery Date Applies

2 months ago

Italy

Year-End Receipts: Managing VAT and IRPEF Differences for Professionals and Businesses

2 months ago

Italy

VAT Deduction on Year-End Invoices: Timing and Registration Rules for 2025-2026

2 months ago

Italy

VAT Deadline Approaches for Ongoing Cross-Border Services with Foreign Entities at Year-End

2 months ago

Ukraine

VAT Liabilities When Writing Off Assets After Inventory: When and How to Accrue?

2 months ago

Italy

VAT Credit Not Claimable in 2025 if Purchase Document Received in 2026

2 months ago

Poland

Poland Raises Cash-Based VAT Reporting Threshold to PLN 2 Million from January 2026

2 months ago

France

Lump-sum payments and VAT: the French tax authorities reiterate key principles

2 months ago

Croatia

Croatia Updates VAT Cash Accounting Scheme: New Rules Effective 1 January 2026 for Eligible Taxpayers

3 months ago

Poland

Tax obligation for an advance invoice

3 months ago

Germany

Input Tax Deduction: Timing, Invoice Corrections, and Retroactive Effect in German VAT Law

3 months ago

Romania

VAT Cash Accounting System: Eligibility, Application, and Duration for Romanian Taxable Persons

3 months ago

Australia

Guidance Issued on Correct Calculation of Point of Consumption Tax for Betting Providers in NSW

3 months ago

Ukraine

VAT Deregistration: What Happens to the Cash Method for Tax Obligations?

3 months ago

Tag - Tax point (when the chargeable event occurs)

Comments on ECJ Case T-689/24: Earlier Input Tax Deduction Allowed If Invoice Is Available Before Tax Return Submission

Comments on ECJ Case T-689/24: EU General Court Redefines Timing for VAT Input Tax Deduction Rights Across the EU

VAT Increase for Hotels and Campsites from March 2026 with Transitional Booking Measure

Norway Proposes New VAT Timing Rules for Cross-Border Remotely Deliverable Services: Comments Invited

VAT Deduction Cannot Be Claimed Retroactively via Additional Tax Return Without Tax Document

Right to VAT Deduction When Invoice Available Before Tax Return Submission: New 2026 Case Law

CJEU: VAT Deduction Cannot Be Delayed If Invoice Held When Filing Return, Rules Court

ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses

EU Court Ruling: Polish Businesses Can Deduct VAT Earlier, No Need to Wait for Invoice

Input Tax Deduction Allowed When Invoice Received Before VAT Return Submission, Even If Later Period

EU Court Rejects Italy’s VAT Deduction Rule for Year-End Invoices

VAT Deduction Allowed with Invoice Possession in Relevant Year, Even if Received Later, EU Court Rules

Comments on EGC T-689/24: EU Court Ruling Eases VAT Deductions, Boosts Business Cash Flow, Impacts e-Invoicing System

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

Comments on ECJ case T-689/24: Poland Must Allow VAT Deduction for Invoices Received Before Tax Return Submission

Comments on T-689/24: Polish VAT Deduction Rules Illegal: Landmark Win for Taxpayers and Businesses

Comments on T-689/24: Late Invoice Does Not Delay Right to Deduct VAT for Polish Businesses

VAT Cash Accounting Threshold Raised to Ease Business Cash Flow and Compliance from 2026

VAT Accrual Date for Goods Paid via LiqPay, Portmone, or iPay Payment Systems

VAT Liability Date for Non-Budget Payments from State Treasury Accounts: Goods Delivery Date Applies

Year-End Receipts: Managing VAT and IRPEF Differences for Professionals and Businesses

VAT Deduction on Year-End Invoices: Timing and Registration Rules for 2025-2026

VAT Deadline Approaches for Ongoing Cross-Border Services with Foreign Entities at Year-End

VAT Liabilities When Writing Off Assets After Inventory: When and How to Accrue?

VAT Credit Not Claimable in 2025 if Purchase Document Received in 2026

Poland Raises Cash-Based VAT Reporting Threshold to PLN 2 Million from January 2026

Lump-sum payments and VAT: the French tax authorities reiterate key principles

Croatia Updates VAT Cash Accounting Scheme: New Rules Effective 1 January 2026 for Eligible Taxpayers

Tax obligation for an advance invoice

Input Tax Deduction: Timing, Invoice Corrections, and Retroactive Effect in German VAT Law

VAT Cash Accounting System: Eligibility, Application, and Duration for Romanian Taxable Persons

Guidance Issued on Correct Calculation of Point of Consumption Tax for Betting Providers in NSW

VAT Deregistration: What Happens to the Cash Method for Tax Obligations?

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