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Cross-Border VAT Exemption for Social Services: ECJ Clarifies Supplier Country Rules

April 29, 2025
Cross-Border VAT Exemption for Social Services: ECJ Clarifies Supplier Country Rules

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The rules regarding the cross-border supply of services within the EU and the application of VAT exemption to social services are the central point of dispute between the Bulgarian company Momtrade and the Bulgarian Tax Authority. 

As the company provided social services in other EU countries, the main issue in this case was where such services are deemed to be supplied for VAT purposes and under which country’s legal framework the exemption should be assessed.

Background of the Case 

Momtrade, a Bulgarian-based and VAT-registered company, offers social services and holds certificates of registration for personal care, welfare, and home help for elderly individuals. The company primarily provided care to individuals and home help services to elderly people living in Germany and Austria, as a result of contracts concluded between the company and its clients.

During the tax audit for the period between June 2014 and December 2015, the Bulgarian Tax Authority determined that the services provided by Momtrade were performed in Germany and Austria. Furthermore, to benefit from the VAT exemption provided by the Bulgarian VAT Law, the company must present proof that the services meet the conditions for social well-being as defined by the laws of Germany and Austria. 

Due to Momtrade's failure to provide necessary documentation, the Tax Authority issued a VAT assessment in October 2018, establishing a VAT liability for the company for that period.

Momtrade appealed against the VAT assessment, which was partially accepted by the Administrative Court in Ruse, which reduced the VAT debt, but upheld the rest of the assessment. However, this decision led to an appeal by both Momtrade and the Tax Authority before the Bulgarian Supreme Administrative Court (Supreme Court).

To clarify legal uncertainties, specifically regarding the VAT treatment of cross-border social services, the Supreme Court paused the proceeding. It referred three questions for preliminary ruling to the European Court of Justice (ECJ), raising concerns about potential unequal VAT treatment for Bulgarian providers serving individuals in other EU countries.

Main Questions from Request For Ruling

With the first question, the Supreme Court asked Article 132(1)(g) of the EU VAT Directive allows a company registered as a social service provider in one EU country, such as Bulgaria, to claim VAT exemption for social services performed in the territory of other EU countries for individuals who are nationals of those countries.

The second question, if the ECJ positively answers the first, is which legal framework, Bulgarian, Austrian, or German, should be applied to assess whether the audited company qualifies as a body devoted to social wellbeing and whether the services are closely linked to welfare and social security work.

Finally, the third question asks whether merely being registered as a social services provider under national law is sufficient for a company to be considered a body recognised for social wellbeing under EU law.

Applicable EU VAT Directive Articles

Regarding the applicable EU VAT Directive article, the ECJ outlined Article 45 and Articles 131 to 134. Article 45 sets the general rule that when services are supplied to a non-taxable person, the place of supply is where the supplier has established their business.

Article 131 states that exemptions under Articles 132 to 134, which include services and goods closely connected to welfare and social security work, specific conditions when applied to private bodies, and reasons for denying exemption under Article 132(1)(g), respectively, are subject to conditions set by EU countries.

Article 132(1)(g), which is the pivotal point of the dispute, requires EU countries to exempt services and goods closely connected to welfare and social security work, including those provided by public bodies or others recognized by the state as dedicated to social wellbeing, such as care homes or social service providers.

In addition to these articles, Recitals 3 and 5 of Council Directive 2008/8/EC, which amend the EU VAT Directive, clarify the underlying principles for determining where VAT should be applied. Recital 3 states that VAT on services is charged where services are consumed, except in some instances where exceptions must still be made for reasons of administrative simplicity and policy considerations. 

Recital 5 reinforces the application of the general rule that the place of supply for services provided to non-taxable persons should be where the supplier has established their business.

Bulgaria Country National VAT Rules

The list of applicable and relevant articles from the Bulgarian national legislation includes articles from the Constitution of the Republic of Bulgaria, the Tax and Social Security Code of Procedure, the VAT Law, the Law on Social Assistance, and the Law on Social Assistance Implementing Regulations.

Regarding the most relevant articles from the VAT Law, Articles 21, 38, 40, and 67 were considered by the ECJ in the decision-making process. According to the VAT Law, when services are provided to a non-taxable person, the place of supply is deemed to be the location where the supplier conducts their economic activity, which is in line with the EU VAT general rules.

Article 38 outlines which transactions are VAT-exempt, and Article 40 specifies that social services, as defined by the Bulgarian Law on Social Assistance, qualify as exempt transactions. Finally, Article 67 describes how VAT is calculated and clarifies that, unless stated otherwise during the transaction, the price is assumed to include VAT, especially in retail settings.

Importance of the Case for Taxable Persons

As the Momtrade case addresses a critical ambiguity in EU VAT law for taxable persons, especially those providing cross-border social services within the EU, the ECJ ruling establishes a broader legal precedent ensuring that cross-border providers of public-interest services are not penalized with VAT obligations just because they operate in more than one EU country.

More specifically, the case and ECJ decision clarify the rules applicable to services provided to non-taxable persons located in other EU countries. Although the case involves a particular type of service, the explanations and clarifications included in the decision help taxable persons better understand these rules.

Analysis of the Court Findings

The ECJ conducted a comprehensive and extensive analysis of the facts, the applicable article from the EU VAT Directive, the Bulgarian legal regulatory framework, and relevant case law. Regarding the first question, the ECJ underlined that when interpreting a provision of EU law, such as Article 132(1)(g) of the VAT Directive, the analysis must go beyond the literal wording. Moreover, it must consider the context and purpose of the provision within the broader legal framework.

In this case, the ECJ emphasized that the VAT exemption for services closely related to welfare and social security work is contingent upon two cumulative conditions. The first requirement is the nature of the service, which must be social, and the second is the status of the service provider, which must be a public body or another body recognized by the relevant EU country as being devoted to social well-being.

Notably, the Court pointed out that Article 132(1)(g) does not impose any requirement concerning the location where the services are physically performed, nor does it require that both the service provider and recipient are located in the same EU country.

Furthermore, the placement of Article 132 in the chapter dedicated to exemptions for certain activities in the public interest underscores that the determining factor for granting a VAT exemption is not the geographical location of the service provision, but rather the public interest nature of the service. Therefore, the exemption rule is based on the social function, not on the location, namely, an EU country where the service is provided.

All the rules defined in Articles 133 and 134 further reinforce that the exemption is designed to support genuine public interest activities and prevent distortion of competition, regardless of where those activities occur within the EU. 

Therefore, Article 132(1)(g) must be interpreted broadly, applying to any qualifying services that meet its two main conditions, regardless of the country in the EU where the services are physically performed. Additionally, the fact that the service provider may use intermediaries based in the recipient’s country to connect with clients does not impact the right to exemption.

Regarding the second question, the ECJ stated that, even though EU countries may set conditions to ensure correct application and prevent abuse, the concept of VAT exemptions in Article 132, as well as the specific conditions required to grant them, are autonomous concepts of EU law. 

The determination of whether services meet the criteria for exemption is not tied to national legal frameworks, but it must be interpreted in line with EU-wide legal standards and definitions, primarily Article 134(a) of the EU VAT Directive, which adds that such services must be essential to welfare-related activities. 

The ECJ further added that services provided to individuals in situations of physical, economic, or mental dependence, such as home care or legal protection services for those lacking legal capacity, are generally considered closely linked to welfare and social security work. Therefore, they fall within the scope of the VAT exemption when provided by a public body or a private entity recognized for its role in social well-being.

The ECJ also clarified that, although the social services in question are provided by a company based in Bulgaria to individuals living in Germany and Austria, since they are provided to non-taxable persons, the place of supply for VAT purposes is considered to be the country where the supplier is established. Therefore, the determination of whether the services provided qualify for VAT exemption under the EU VAT Directive must be assessed under Bulgarian VAT law.

Additionally, the ECJ clarified that, based on a literal, systematic, and teleological interpretation of the EU VAT Directive, the responsibility for recognizing the social well-being of private entities for the exemption falls within the jurisdiction of the EU country where the supplier is established, not where the supplies are made. In this case, that is Bulgaria, not Germany or Austria.

Furthermore, the ECJ stated that national authorities must assess a range of factors, in line with EU law and subject to national judicial review, when determining whether a company’s registration with a public body in the EU country of taxation as a supplier of social services, according to that country’s laws, is enough to consider the company as a body recognised as being devoted to social wellbeing.

Determining factors may include the existence of legal or administrative provisions that regulate such recognition, the public interest nature of the services provided, whether other similar providers have been granted such recognition, and whether public systems, such as health insurance or social security schemes, primarily fund the services.

Courts Final Decision

After carefully considering all the relevant facts and circumstances, the ECJ concluded that, under Article 132(1)(g) of the EU VAT Directive, social services provided to individuals in an EU country other than where the supplier is established still qualify for VAT exemption. The existence of the local intermediary company for reaching clients is irrelevant in this case.

To determine whether the exemption applies, the relevant legal framework is that of the EU country where the supplier is established, which in this case is Bulgaria.

Finally, registration of a company with a public authority as a social service provider under national law can be one factor used to determine whether it qualifies as a body recognised as being devoted to social wellbeing. However, registration alone is insufficient and must be accompanied by a substantive assessment from the competent national authorities, taking into account a range of factors underlined by the ECJ.

Conclusion

The ECJ clarified that VAT exemptions for social services under Article 132(1)(g) are not limited by the geographic location of service delivery within the EU. Moreover, the application of the rule depends on the nature of the service and the provider's recognition in the country where it is established, which in this case was Bulgaria.

Respecting the policy of fairer treatment for organizations pursuing public interest objectives, the ECJ considered the broader importance of social services. With its decision, it further ensured legal certainty for cross-border social service providers and reinforced a unified interpretation of VAT exemptions across EU countries.


Source: Case C‑620/21 - Momtrade v Director of the ‘Appeals and Tax/Social Insurance Practice’ Directorate, EU VAT Directive, Council Directive 2008/8/EC


How does the place of supply rule apply to services provided to non-taxable persons?
According to EU law, and as a general rule, when services are provided to non-taxable persons, the place of supply is where the supplier is established, rather than where the service is physically performed.
Does the location where social services are provided matter for VAT exemption?
Under the ECJ decision, the VAT exemption depends on the nature of the service and the recognition of the provider, not the physical location of service delivery.
What factors are assessed to recognize a provider as devoted to social well-being?
The national authorities, in line with EU law and subject to national court review, must consider several factors when deciding whether to recognize a non-public body as devoted to social well-being, including whether laws or regulations are supporting such recognition, the organization's activities serve the public interest, are similar organizations already recognized in the same way, if the services are mainly funded by health insurance or social security bodies, especially if there are contracts with these organizations.
What is the significance of a company being registered as a social services provider?
Registration with national authorities as a social services provider may be one of the factors in determining whether a company qualifies for VAT exemption. However, other previously mentioned factors must also be taken into account.
Can VAT exemptions apply to private companies providing social services?
Private companies can qualify for VAT exemptions if their services are recognized as essential to welfare and social security and meet the relevant conditions under EU rules and regulations.
Are cross-border social service providers treated equally under EU VAT law?
Yes, the ECJ confirmed that EU VAT law ensures equal treatment by allowing VAT exemptions for cross-border providers if they meet the same conditions as domestic ones, preventing discrimination based on service location.
Europe
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Cross-Border Supply of Services

VAT tax researcher, specializing in delivering clear, up-to-date insights on indirect tax regulations and compliance for our website. Rasmus Laan

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EU Parliament Approves ViDA: VAT Reforms & Digital Tax Compliance

February 26, 2025
3 minutes
Belgium Announces Tax Reform Including Potential 3% Digital Services Tax
Belgium

Belgium Announces Tax Reform Including Potential 3% Digital Services Tax

February 24, 2025
3 minutes
ECJ VAT Case C-122/23 Explained | Lagafact & Small Business VAT Exemptions
Europe

ECJ VAT Case C-122/23 Explained | Lagafact & Small Business VAT Exemptions

February 24, 2025
15 minutes
Switzerland VAT Guidelines Updated 2024 | Rates, Compliance & Penalties
Switzerland

Switzerland VAT Guidelines Updated 2024 | Rates, Compliance & Penalties

February 24, 2025
3 minutes
EU E-commerce Imports Strategy | Customs Reform, VAT & Consumer Protection Measures
Europe

EU E-commerce Imports Strategy | Customs Reform, VAT & Consumer Protection Measures

February 23, 2025
3 minutes
UK to Launch Consultation on Mandatory E-Invoicing for B2B and B2G Transactions
United Kingdom

UK to Launch Consultation on Mandatory E-Invoicing for B2B and B2G Transactions

February 19, 2025
3 minutes
Belgium to Implement Near Real-Time E-Reporting for VAT by 2028
Belgium

Belgium to Implement Near Real-Time E-Reporting for VAT by 2028

February 17, 2025
3 minutes
EU - How to Stay Off the Tax Authorities’ Watchlist: Key Risk Indicators Explained
Europe

EU - How to Stay Off the Tax Authorities’ Watchlist: Key Risk Indicators Explained

February 7, 2025
10 minutes
Croatia's Fiscalization 2.0: Mandatory E-Invoicing & VAT System Update
Croatia

Croatia's Fiscalization 2.0: Mandatory E-Invoicing & VAT System Update

February 5, 2025
3 minutes
Slovakia's Mandatory B2B E-Invoicing: Key Updates and Implementation Roadmap for VAT Compliance
Slovakia

Slovakia's Mandatory B2B E-Invoicing: Key Updates and Implementation Roadmap for VAT Compliance

February 4, 2025
3 minutes
ECJ Case C-368/21: Determining the Place of Importation for Vehicles in the EU - VAT & Customs Duty Analysis
Europe

ECJ Case C-368/21: Determining the Place of Importation for Vehicles in the EU - VAT & Customs Duty Analysis

February 4, 2025
14 minutes
Italy 2025 VAT Return Form & Instructions Released | Compliance Update
Italy

Italy 2025 VAT Return Form & Instructions Released | Compliance Update

February 3, 2025
3 minutes
Slovakia Considers Reverting Standard VAT Rate to 20% Amid Economic Pressure
Slovakia

Slovakia Considers Reverting Standard VAT Rate to 20% Amid Economic Pressure

February 2, 2025
3 minutes
Italy’s 2025 Digital Service Tax (DST) Updates: Key Changes & Deadlines
Italy

Italy’s 2025 Digital Service Tax (DST) Updates: Key Changes & Deadlines

February 1, 2025
3 minutes
EU VAT Place of Supply Rules for Services: B2B & B2C Compliance Guide
Europe

EU VAT Place of Supply Rules for Services: B2B & B2C Compliance Guide

January 31, 2025
10 minutes
Lithuania’s 2025 Green Tax: New Limits on Car Depreciation Based on CO2 Emissions
Europe

Lithuania’s 2025 Green Tax: New Limits on Car Depreciation Based on CO2 Emissions

January 30, 2025
8 minutes
ECJ Case C-714/20: Import VAT Liability for Indirect Customs Representatives Explained
Europe

ECJ Case C-714/20: Import VAT Liability for Indirect Customs Representatives Explained

January 29, 2025
22 minutes
When Loan and Bond Costs Become Disallowable Deductions: Lithuanian SACL Ruling
Lithuania

When Loan and Bond Costs Become Disallowable Deductions: Lithuanian SACL Ruling

January 29, 2025
11 minutes
New Dutch VAT Decrees Transform Holding Companies: Key Changes Explained
Netherlands

New Dutch VAT Decrees Transform Holding Companies: Key Changes Explained

January 28, 2025
8 minutes
UK VAT Ruling: How Marketing Determines VAT Rate for Food Products
United Kingdom

UK VAT Ruling: How Marketing Determines VAT Rate for Food Products

January 28, 2025
3 minutes
ECJ Case C-532/22: EU VAT Rules Redefined for Virtual Event Services
Europe

ECJ Case C-532/22: EU VAT Rules Redefined for Virtual Event Services

January 23, 2025
20 minutes
Greece to Implement Mandatory B2B E-Invoicing in 2025 – EU VAT Compliance Update
Greece

Greece to Implement Mandatory B2B E-Invoicing in 2025 – EU VAT Compliance Update

January 20, 2025
3 minutes
Italy - Tax Representatives and Non-EU Taxable Persons to Provide Financial Guarantees
Italy

Italy - Tax Representatives and Non-EU Taxable Persons to Provide Financial Guarantees

January 21, 2025
3 minutes
EU’s New VAT Rules for Small Businesses: What You Need to Know About the SME Scheme
Europe

EU’s New VAT Rules for Small Businesses: What You Need to Know About the SME Scheme

January 19, 2025
3 minutes
EU Digital Reporting Requirements: Essential Guide for Non-Resident Taxpayers
Europe

EU Digital Reporting Requirements: Essential Guide for Non-Resident Taxpayers

January 16, 2025
10 minutes
ECJ Case C-791/22: Key Differences Between Import VAT and Customs Duties
Europe

ECJ Case C-791/22: Key Differences Between Import VAT and Customs Duties

January 15, 2025
18 minutes
Italy’s 2025 Budget Law: Key VAT Changes and Compliance Insights
Italy

Italy’s 2025 Budget Law: Key VAT Changes and Compliance Insights

January 14, 2025
3 minutes
Comprehensive Guide to VAT in Finland: Rates, Registration, and Reporting
Finland

Comprehensive Guide to VAT in Finland: Rates, Registration, and Reporting

January 14, 2025
16 minutes
Austria’s VAT Registration Threshold Set to Rise in 2025: Key Updates for Businesses
Austria

Austria’s VAT Registration Threshold Set to Rise in 2025: Key Updates for Businesses

January 13, 2025
4 minutes
Hungary Implements EU-Wide VAT Rules for Virtual and Entertainment Events
Hungary

Hungary Implements EU-Wide VAT Rules for Virtual and Entertainment Events

January 13, 2025
3 minutes
Austria Increases VAT Registration Threshold for 2025: Key Details for Businesses
Austria

Austria Increases VAT Registration Threshold for 2025: Key Details for Businesses

January 10, 2025
3 minutes
Sweden Updates VAT Invoicing Rules for 2025: What You Need to Know
Sweden

Sweden Updates VAT Invoicing Rules for 2025: What You Need to Know

January 10, 2025
3 minutes
Ireland to Raise Intrastat Thresholds for 2025: What Businesses Need to Know
Ireland

Ireland to Raise Intrastat Thresholds for 2025: What Businesses Need to Know

January 10, 2025
3 minutes
ECJ Case C-587/10: VAT Identification Numbers & Intra-Community Supplies
Europe

ECJ Case C-587/10: VAT Identification Numbers & Intra-Community Supplies

January 9, 2025
17 minutes
Germany's E-Invoicing Requirements: Key Deadlines and Compliance for 2025
Germany

Germany's E-Invoicing Requirements: Key Deadlines and Compliance for 2025

January 6, 2025
10 minutes
Monaco VAT Law Changes 2025: Key Updates for Businesses
Europe

Monaco VAT Law Changes 2025: Key Updates for Businesses

January 6, 2025
3 minutes
E-Commerce & Excise Tax Compliance: ECJ Case C‑596/23 Explained
Europe

E-Commerce & Excise Tax Compliance: ECJ Case C‑596/23 Explained

January 2, 2025
18 minutes
Booking.com’s EUR 94M VAT Case: Lessons for Digital Platforms on Compliance
Europe

Booking.com’s EUR 94M VAT Case: Lessons for Digital Platforms on Compliance

December 31, 2024
8 minutes
ViDA: Key Developments in EU Tax Reform for the Digital Age
Europe

ViDA: Key Developments in EU Tax Reform for the Digital Age

December 30, 2024
3 minutes
Case C-331/23: Exploring the boundaries of joint liability in VAT fraud
Europe

Case C-331/23: Exploring the boundaries of joint liability in VAT fraud

December 31, 2024
12 minutes
The New EU VAT SME Scheme: Comprehensive Guide to 2025 Changes
Europe

The New EU VAT SME Scheme: Comprehensive Guide to 2025 Changes

December 30, 2024
10 minutes
EU VAT Derogation Process for Digital Reporting and E-Invoicing
Europe

EU VAT Derogation Process for Digital Reporting and E-Invoicing

December 29, 2024
10 minutes
ECJ case - The Hotel's Eligibility for a Reduced VAT Rate: Valentina Heights Case (C-733/22)
Europe

ECJ case - The Hotel's Eligibility for a Reduced VAT Rate: Valentina Heights Case (C-733/22)

December 27, 2024
18 minutes
HMRC VAT Guidelines on Remedial Construction Works: Key Points
United Kingdom

HMRC VAT Guidelines on Remedial Construction Works: Key Points

December 25, 2024
3 minutes
Hungary Imposes Tougher VAT Penalties and Extends VAT Benefits for 2025
Hungary

Hungary Imposes Tougher VAT Penalties and Extends VAT Benefits for 2025

December 24, 2024
3 minutes
Croatia’s VAT Registration Threshold Increases to €60,000 in 2025
Croatia

Croatia’s VAT Registration Threshold Increases to €60,000 in 2025

December 23, 2024
3 minutes
Sweden’s Supreme Court Rules Bicycle Benefits as Economic Activity Under VAT
Sweden

Sweden’s Supreme Court Rules Bicycle Benefits as Economic Activity Under VAT

December 22, 2024
3 minutes
Netherlands VAT Zero-Rate Case: Impact on Non-Resident Alcohol Wholesalers
Netherlands

Netherlands VAT Zero-Rate Case: Impact on Non-Resident Alcohol Wholesalers

December 19, 2024
3 minutes
ECJ Ruling on VAT Numbers in Triangular Transactions: Case C-580/16 Analysis
Europe

ECJ Ruling on VAT Numbers in Triangular Transactions: Case C-580/16 Analysis

December 18, 2024
20 minutes
Case C-613/23: Proportionality in Directors' VAT Liability in the Netherlands
Europe

Case C-613/23: Proportionality in Directors' VAT Liability in the Netherlands

December 19, 2024
10 minutes
Bulgaria's SAF-T Implementation: What Businesses Must Know by 2030
Bulgaria

Bulgaria's SAF-T Implementation: What Businesses Must Know by 2030

December 15, 2024
3 minutes
DAC7: Comprehensive Guide to the EU’s Digital Tax Directive & Compliance
Netherlands

DAC7: Comprehensive Guide to the EU’s Digital Tax Directive & Compliance

December 19, 2024
8 minutes
Article 23 License in the Netherlands: Your Guide to VAT Deferral & Business Benefits
Netherlands

Article 23 License in the Netherlands: Your Guide to VAT Deferral & Business Benefits

December 16, 2024
8 minutes
ViDA Adoption 2024: Impact on EU VAT and Digital Taxation
Europe

ViDA Adoption 2024: Impact on EU VAT and Digital Taxation

December 15, 2024
3 minutes
ECJ Case C-60/23: VAT Rulings on EV Charging & Intermediary Tax Compliance
Europe

ECJ Case C-60/23: VAT Rulings on EV Charging & Intermediary Tax Compliance

December 10, 2024
16 minutes
Poland’s 2025 VAT Changes: Key Updates on Tax Legislation & E-Invoicing
Poland

Poland’s 2025 VAT Changes: Key Updates on Tax Legislation & E-Invoicing

December 9, 2024
3 minutes
VAT in Luxembourg: Rates, Registration & Reporting Explained
Luxembourg

VAT in Luxembourg: Rates, Registration & Reporting Explained

December 8, 2024
15 minutes
HMRC Annual VAT Statistics 2024: Key Insights on UK Tax Trends
United Kingdom

HMRC Annual VAT Statistics 2024: Key Insights on UK Tax Trends

December 8, 2024
3 minutes
Germany’s 2025 E-Invoicing & VAT Amendments: Key Updates for Small Businesses
Germany

Germany’s 2025 E-Invoicing & VAT Amendments: Key Updates for Small Businesses

December 8, 2024
3 minutes
Treasures of Brazil Ltd vs HMRC: Legitimate Expectation in UK VAT Law
United Kingdom

Treasures of Brazil Ltd vs HMRC: Legitimate Expectation in UK VAT Law

December 5, 2024
3 minutes
Impact of Short-Term Rentals on EU VAT Rates: Key Changes Explained
Europe

Impact of Short-Term Rentals on EU VAT Rates: Key Changes Explained

December 5, 2024
9 minutes
ECJ Ruling on VAT for Electric Vehicle Recharging Stations (Case C-282/22)
Poland

ECJ Ruling on VAT for Electric Vehicle Recharging Stations (Case C-282/22)

December 3, 2024
14 minutes
Operation Admiral 2.0: EPPO Exposes EUR 2.9 Billion EU VAT Fraud Case
Europe

Operation Admiral 2.0: EPPO Exposes EUR 2.9 Billion EU VAT Fraud Case

December 3, 2024
3 minutes
Complete Guide to VAT in Slovenia: Rates, Registration, & Compliance
Slovenia

Complete Guide to VAT in Slovenia: Rates, Registration, & Compliance

December 2, 2024
13 minutes
Liechtenstein eVAT Portal 2025: Key Changes to VAT Compliance
Liechtenstein

Liechtenstein eVAT Portal 2025: Key Changes to VAT Compliance

December 2, 2024
3 minutes
Iceland VAT Guidelines for Podcasters: Key Insights
Iceland

Iceland VAT Guidelines for Podcasters: Key Insights

November 30, 2024
3 minutes
Sweden VAT Rules for Online Training Subscriptions: Key Insights
Sweden

Sweden VAT Rules for Online Training Subscriptions: Key Insights

November 29, 2024
3 minutes
Extended Producer Responsibility (EPR) and Its Impact on Digital Marketplaces in the EU
Europe

Extended Producer Responsibility (EPR) and Its Impact on Digital Marketplaces in the EU

November 27, 2024
8 minutes
ECJ Case C-624/23: Late VAT Registration and Deduction Issues Explained
Europe

ECJ Case C-624/23: Late VAT Registration and Deduction Issues Explained

November 27, 2024
16 minutes
Spain's Franchised VAT Scheme: Key Changes for Freelancers Starting 2025
Spain

Spain's Franchised VAT Scheme: Key Changes for Freelancers Starting 2025

November 27, 2024
3 minutes
Comprehensive Guide to VAT in Sweden: Rates, Rules, & Registration Explained
Sweden

Comprehensive Guide to VAT in Sweden: Rates, Rules, & Registration Explained

November 25, 2024
14 minutes
VAT in Lithuania: Rates, Registration, & Reporting Guide
Lithuania

VAT in Lithuania: Rates, Registration, & Reporting Guide

November 24, 2024
15 minutes
EU Digital Services Act Guide: Rules for Online Platforms in 2024
Europe

EU Digital Services Act Guide: Rules for Online Platforms in 2024

November 21, 2024
9 minutes
Spain's Proposed 21% VAT on Short-Term Rentals: What It Means for Landlords
Europe

Spain's Proposed 21% VAT on Short-Term Rentals: What It Means for Landlords

November 21, 2024
3 minutes
ECJ Case C-552/17: VAT Treatment of Holiday Rentals & Ancillary Services
Europe

ECJ Case C-552/17: VAT Treatment of Holiday Rentals & Ancillary Services

November 20, 2024
10 minutes
UK Bolt Drivers Recognized as Employees: VAT & Legal Implications
United Kingdom

UK Bolt Drivers Recognized as Employees: VAT & Legal Implications

November 19, 2024
3 minutes
VAT in Malta Explained: Rates, Registration, and ESS Rules
Malta

VAT in Malta Explained: Rates, Registration, and ESS Rules

November 18, 2024
10 minutes
EU Excise Duty Guide: Rules, Payments, and National Variations Explained
Europe

EU Excise Duty Guide: Rules, Payments, and National Variations Explained

November 15, 2024
10 minutes
Ukraine VAT Registration Update: New Rules & Forms
Ukraine

Ukraine VAT Registration Update: New Rules & Forms

November 17, 2024
3 minutes
EU Customs Duty Guide: Rules, VAT, & Import/Export Compliance
Europe

EU Customs Duty Guide: Rules, VAT, & Import/Export Compliance

November 15, 2024
8 minutes
ECJ Berlin Chemie Case: Key Ruling on Fixed Establishment for VAT in EU
Europe

ECJ Berlin Chemie Case: Key Ruling on Fixed Establishment for VAT in EU

November 14, 2024
18 minutes
oland KSeF E-Invoicing System: New Implementation Steps & Timeline for 2026
Poland

oland KSeF E-Invoicing System: New Implementation Steps & Timeline for 2026

November 14, 2024
3 minutes
Latvia VAT Guide: Rates, Registration, & Reporting Requirements Explained
Europe

Latvia VAT Guide: Rates, Registration, & Reporting Requirements Explained

November 13, 2024
18 minutes
Denmark Updates 2024 DAC 7 Reporting Guidelines for Digital Platforms
Denmark

Denmark Updates 2024 DAC 7 Reporting Guidelines for Digital Platforms

November 12, 2024
3 minutes
Path to ViDA Reform Approval: A Guide to EU VAT Transformation in the Digital Age
Europe

Path to ViDA Reform Approval: A Guide to EU VAT Transformation in the Digital Age

November 12, 2024
10 minutes
Switzerland’s VAT Rates to Rise Again by 2026: What Businesses Need to Know
Switzerland

Switzerland’s VAT Rates to Rise Again by 2026: What Businesses Need to Know

November 9, 2024
3 minutes
ECJ Ruling: Fenix International vs. HMRC - OnlyFans VAT Case Explained
United Kingdom

ECJ Ruling: Fenix International vs. HMRC - OnlyFans VAT Case Explained

November 7, 2024
13 minutes
UK VAT Group Ruling: Key Takeaways for Multinationals with UK Branches
United Kingdom

UK VAT Group Ruling: Key Takeaways for Multinationals with UK Branches

November 6, 2024
3 minutes
Spain: Supreme Court on Tax Penalty Settlements and Appeals Limits
Spain

Spain: Supreme Court on Tax Penalty Settlements and Appeals Limits

November 5, 2024
4 minutes
Comprehensive Guide to VAT in Ireland – Rates, Registration & Reporting
Ireland

Comprehensive Guide to VAT in Ireland – Rates, Registration & Reporting

November 5, 2024
16 minutes
ECJ's Influence on National VAT Laws: Case C-171/23 Analysis
Europe

ECJ's Influence on National VAT Laws: Case C-171/23 Analysis

November 4, 2024
12 minutes
ECJ Case - Decision on Abuse of Right on VAT Exemption in Croatia (C-171/23)
Europe

ECJ Case - Decision on Abuse of Right on VAT Exemption in Croatia (C-171/23)

October 30, 2024
13 minutes
Italy Uncovers €113 Million VAT Fraud Scheme Spanning Multiple Countries
Italy

Italy Uncovers €113 Million VAT Fraud Scheme Spanning Multiple Countries

October 29, 2024
3 minutes
France Proposes 5% Digital Services Tax Increase for 2025 Budget
France

France Proposes 5% Digital Services Tax Increase for 2025 Budget

October 28, 2024
3 minutes
UK VAT Compliance: New HMRC Guidelines for Accurate Reporting & MTD
United Kingdom

UK VAT Compliance: New HMRC Guidelines for Accurate Reporting & MTD

October 25, 2024
3 minutes
Stay Compliant: Practical Steps to Monitor UK VAT Notices from HMRC
United Kingdom

Stay Compliant: Practical Steps to Monitor UK VAT Notices from HMRC

October 25, 2024
10 minutes
Hungary Pushes ViDA VAT Compromise Ahead of ECOFIN Meeting
Europe

Hungary Pushes ViDA VAT Compromise Ahead of ECOFIN Meeting

October 24, 2024
3 minutes
HMRC Launches VAT Registration Estimator: Simplifying UK VAT Compliance
United Kingdom

HMRC Launches VAT Registration Estimator: Simplifying UK VAT Compliance

October 24, 2024
8 minutes
Complete Guide to VAT in Hungary: Rates, Registration, and Reporting Explained
Hungary

Complete Guide to VAT in Hungary: Rates, Registration, and Reporting Explained

October 23, 2024
16 minutes
Italy Proposes Removal of Digital Service Tax Thresholds in 2025 Finance Bill
Italy

Italy Proposes Removal of Digital Service Tax Thresholds in 2025 Finance Bill

October 23, 2024
3 minutes
Complete Guide to VAT in Denmark: Rates, Rules & Registration Thresholds
Denmark

Complete Guide to VAT in Denmark: Rates, Rules & Registration Thresholds

October 21, 2024
13 minutes
UK Digital Services Tax Explained: Applicability, Impact, and Future Outlook
United Kingdom

UK Digital Services Tax Explained: Applicability, Impact, and Future Outlook

October 19, 2024
10 minutes
UK Court Rules No Penalties for Late VAT Returns Due to COVID-19 Delays
Europe

UK Court Rules No Penalties for Late VAT Returns Due to COVID-19 Delays

October 20, 2024
3 minutes
EU VAT Treatment of Gambling Services: Key ECJ Ruling Explained
Europe

EU VAT Treatment of Gambling Services: Key ECJ Ruling Explained

October 19, 2024
3 minutes
Portugal’s 2025 Budget Law: Corporate Tax Cuts and New Incentives for Businesses
Portugal

Portugal’s 2025 Budget Law: Corporate Tax Cuts and New Incentives for Businesses

October 18, 2024
3 minutes
Montenegro's 2025 Tax Amendments: New VAT Rates and Corporate Tax Reforms
Montenegro

Montenegro's 2025 Tax Amendments: New VAT Rates and Corporate Tax Reforms

October 18, 2024
3 minutes
Monaco's New VAT Exemption Thresholds and Updates for 2025: Key Changes for Businesses
Monaco

Monaco's New VAT Exemption Thresholds and Updates for 2025: Key Changes for Businesses

October 18, 2024
3 minutes
UK VAT on Private Schools: Key Changes & Impact on Education
United Kingdom

UK VAT on Private Schools: Key Changes & Impact on Education

October 17, 2024
3 minutes
VAT in Czech Republic Explained: Rates, Thresholds, and Compliance
Czech Republic

VAT in Czech Republic Explained: Rates, Thresholds, and Compliance

October 15, 2024
13 minutes
Cyprus Ends Temporary Zero VAT Rate on Goods: VAT Policy Changes in 2024
Cyprus

Cyprus Ends Temporary Zero VAT Rate on Goods: VAT Policy Changes in 2024

October 11, 2024
3 minutes
Spain Postpones Mandatory B2B E-Invoicing to 2027: New Timeline and Phases
Spain

Spain Postpones Mandatory B2B E-Invoicing to 2027: New Timeline and Phases

October 11, 2024
3 minutes
Estonia VAT Explained: Rates, Registration Thresholds, and Reporting Requirements
Estonia

Estonia VAT Explained: Rates, Registration Thresholds, and Reporting Requirements

October 10, 2024
13 minutes
Comprehensive Guide to VAT in Austria: Rates, Registration, and Compliance
Austria

Comprehensive Guide to VAT in Austria: Rates, Registration, and Compliance

October 9, 2024
14 minutes
Ireland – Budget 2025 Brings New VAT Threshold and VAT Rates
Ireland

Ireland – Budget 2025 Brings New VAT Threshold and VAT Rates

October 8, 2024
3 minutes
VAT in Poland: Rates, Registration, and Compliance Guidelines
Poland

VAT in Poland: Rates, Registration, and Compliance Guidelines

October 4, 2024
14 minutes
Slovakia – Government to Implement Notable Changes to VAT Rates
Slovakia

Slovakia – Government to Implement Notable Changes to VAT Rates

October 4, 2024
3 minutes
5 Challenges for EU Businesses Managing US Sales & Use Tax and How to Overcome Them
World

5 Challenges for EU Businesses Managing US Sales & Use Tax and How to Overcome Them

October 18, 2024
10 minutes
CBAM Update: End of Default Values in October 2024 – Are You Prepared?
Europe

CBAM Update: End of Default Values in October 2024 – Are You Prepared?

October 3, 2024
10 minutes
Amazon Sellers: EU VAT Compliance Guide for Remote Vendor
Europe

Amazon Sellers: EU VAT Compliance Guide for Remote Vendor

October 3, 2024
10 minutes
UK Tax Reforms: Introduction of E-invoicing & HMRC Digital Transformation
United Kingdom

UK Tax Reforms: Introduction of E-invoicing & HMRC Digital Transformation

October 2, 2024
3 minutes
VAT in the Netherlands: Rates, Registration, and Compliance Guidelines
Netherlands

VAT in the Netherlands: Rates, Registration, and Compliance Guidelines

October 1, 2024
14 minutes
EU – Change of Jurisdiction for Preliminary Ruling Procedures Related to VAT
Europe

EU – Change of Jurisdiction for Preliminary Ruling Procedures Related to VAT

September 30, 2024
3 minutes
Belgium - VAT Fraud Penalties are Contrary to EU Law According to ECJ Advocate General
Belgium

Belgium - VAT Fraud Penalties are Contrary to EU Law According to ECJ Advocate General

September 29, 2024
3 minutes
UK - Upper Tribunal Ruling in GBP 10 million Case on VAT and Prompt Payment Discounts
United Kingdom

UK - Upper Tribunal Ruling in GBP 10 million Case on VAT and Prompt Payment Discounts

September 28, 2024
3 minutes
Country Guide - VAT in Belgium
Belgium

Country Guide - VAT in Belgium

September 26, 2024
16 minutes
Bulgaria - Introduction of Euro as Official Currency
Bulgaria

Bulgaria - Introduction of Euro as Official Currency

September 26, 2024
3 minutes
EU - Reporting Under EC Sales Lists and Intrastat
Europe

EU - Reporting Under EC Sales Lists and Intrastat

September 26, 2024
13 minutes
Latvia - Implementation of Mandatory B2G and B2B E-invoicing
Latvia

Latvia - Implementation of Mandatory B2G and B2B E-invoicing

September 24, 2024
3 minutes
Greece Uncovers EUR 150 Million Cross-border VAT Fraud Scheme
Greece

Greece Uncovers EUR 150 Million Cross-border VAT Fraud Scheme

September 22, 2024
3 minutes
EU VAT Threshold Changes: How Regulations May Impact E-commerce Giants
Europe

EU VAT Threshold Changes: How Regulations May Impact E-commerce Giants

September 20, 2024
3 minutes
Ireland: Uber Drivers May Be Liable for VAT on Commissions
Ireland

Ireland: Uber Drivers May Be Liable for VAT on Commissions

September 17, 2024
3 minutes
Slovenia - New SME VAT Scheme Simplifying Tax Compliance and Cross-Border Trade
Slovenia

Slovenia - New SME VAT Scheme Simplifying Tax Compliance and Cross-Border Trade

September 15, 2024
3 minutes
Denmark - Fictitious Invoice Fraud Case Explained
Denmark

Denmark - Fictitious Invoice Fraud Case Explained

September 14, 2024
3 minutes
Madeira VAT Rate Reduction to 4% in 2024: Impact on Businesses & Consumers
Portugal

Madeira VAT Rate Reduction to 4% in 2024: Impact on Businesses & Consumers

September 13, 2024
3 minutes
Complete Guide to VAT in Cyprus: Rates, Registration, and Reporting
Cyprus

Complete Guide to VAT in Cyprus: Rates, Registration, and Reporting

September 12, 2024
13 minutes
Switzerland - VAT Reform Approved by the Federal Council
Switzerland

Switzerland - VAT Reform Approved by the Federal Council

September 11, 2024
3 minutes
Country Guide - VAT in Bulgaria
Bulgaria

Country Guide - VAT in Bulgaria

September 9, 2024
13 minutes
Spain: The European Commission Approved E-Invoicing
Spain

Spain: The European Commission Approved E-Invoicing

September 6, 2024
3 minutes
UK: VAT Compliance for Foreign Taxable Persons
United Kingdom

UK: VAT Compliance for Foreign Taxable Persons

September 4, 2024
11 minutes
Country Guide - VAT in Romania
Romania

Country Guide - VAT in Romania

September 3, 2024
13 minutes
Netherlands: Standard VAT Rate to Apply on Short-Term Rentals
Netherlands

Netherlands: Standard VAT Rate to Apply on Short-Term Rentals

September 3, 2024
3 minutes
Country Guide - VAT in Croatia
Croatia

Country Guide - VAT in Croatia

September 2, 2024
13 minutes
Estonia: VAT Rates to be Reverted to Pre-COVID Rates
Estonia

Estonia: VAT Rates to be Reverted to Pre-COVID Rates

August 31, 2024
2 minutes
EU: New Electronic VAT Exemption Certificate
Europe

EU: New Electronic VAT Exemption Certificate

August 30, 2024
3 minutes
EU: A EUR 93 Million VAT Carousel Fraud Investigation
Europe

EU: A EUR 93 Million VAT Carousel Fraud Investigation

August 29, 2024
3 minutes
UK - Reporting Rules For Digital Platforms
United Kingdom

UK - Reporting Rules For Digital Platforms

August 29, 2024
13 minutes
Norway: VAT on Used Car Sales
Norway

Norway: VAT on Used Car Sales

August 28, 2024
3 minutes
UK: VAT Rules for London Pass Vouchers
United Kingdom

UK: VAT Rules for London Pass Vouchers

November 4, 2024
3 minutes
Country Guide - VAT in Slovakia
Slovakia

Country Guide - VAT in Slovakia

August 27, 2024
13 minutes
EU- An Overview of Recent ViDA Developments
Europe

EU- An Overview of Recent ViDA Developments

August 25, 2024
3 minutes
France: Official Comments on Special VAT Rates in Corsica
France

France: Official Comments on Special VAT Rates in Corsica

August 23, 2024
3 minutes
Country Guide - VAT in Portugal
Portugal

Country Guide - VAT in Portugal

August 23, 2024
12 minutes
Slovenia - E-Invoicing and E-Reporting to Become Mandatory in 2026
Slovenia

Slovenia - E-Invoicing and E-Reporting to Become Mandatory in 2026

August 22, 2024
3 minutes
Country Guide - VAT in Greece
Greece

Country Guide - VAT in Greece

August 20, 2024
12 minutes
Turkey - New Tax Rules for Cross-Border Transactions
Turkey

Turkey - New Tax Rules for Cross-Border Transactions

August 20, 2024
3 minutes
EU - DAC 7 Compliance and Digital Platforms
Europe

EU - DAC 7 Compliance and Digital Platforms

August 20, 2024
9 minutes
Country Guide - VAT in Italy
Italy

Country Guide - VAT in Italy

August 19, 2024
12 minutes
Country Guide - VAT in Spain
Spain

Country Guide - VAT in Spain

August 16, 2024
13 minutes
France - Dispute Over VAT Application for Artworks
France

France - Dispute Over VAT Application for Artworks

August 18, 2024
2 minutes
Luxembourg: Draft Bill to Implement Changes Imposed by Two EU Directives Approved by Government
Luxembourg

Luxembourg: Draft Bill to Implement Changes Imposed by Two EU Directives Approved by Government

August 16, 2024
3 minutes
UK - HMRC Published Guidance for Selling Goods or Services on a Digital Platform
United Kingdom

UK - HMRC Published Guidance for Selling Goods or Services on a Digital Platform

August 15, 2024
3 minutes
EU: European Parliament Approves Resolutions Related to the ViDA
Europe

EU: European Parliament Approves Resolutions Related to the ViDA

August 14, 2024
3 minutes
Amazon - New Rules for European Online Vendors
Europe

Amazon - New Rules for European Online Vendors

August 13, 2024
10 minutes
UK - VAT Treatment of Mobile Plan Bundles
United Kingdom

UK - VAT Treatment of Mobile Plan Bundles

August 11, 2024
3 minutes
Finland - Changes in Standard VAT Rate
Finland

Finland - Changes in Standard VAT Rate

August 8, 2024
3 minutes
Country Guide - VAT in France
France

Country Guide - VAT in France

August 7, 2024
15 minutes
Italy - Compliance Challenges for Amazon Italia
Italy

Italy - Compliance Challenges for Amazon Italia

August 6, 2024
3 minutes
Country Guide - VAT in Germany
Germany

Country Guide - VAT in Germany

August 6, 2024
15 minutes
Austria: VAT Registration Threshold Increased
Austria

Austria: VAT Registration Threshold Increased

August 4, 2024
3 minutes
Slovakia – Increase of Registration Threshold
Slovakia

Slovakia – Increase of Registration Threshold

August 3, 2024
3 minutes
Comprehensive Guide to VAT Notice 708: VAT Treatment for UK Building and Construction Services
United Kingdom

Comprehensive Guide to VAT Notice 708: VAT Treatment for UK Building and Construction Services

July 31, 2024
8 minutes
Italy - Customs Fraud Case Concerning Import of E-Bikes
Italy

Italy - Customs Fraud Case Concerning Import of E-Bikes

July 30, 2024
3 minutes
Poland – Status of the B2B E-Invoicing Project
Poland

Poland – Status of the B2B E-Invoicing Project

July 29, 2024
3 minutes
Italy - Modifications of VAT Law Concerning Tax Penalties
Italy

Italy - Modifications of VAT Law Concerning Tax Penalties

July 27, 2024
4 minutes
EU VAT Framework for SME Schemes: Simplified Tax Compliance
Europe

EU VAT Framework for SME Schemes: Simplified Tax Compliance

July 26, 2024
10 minutes
EU - Hungary Faces Uncertainty in Advancing VAT in Digital Age Package Amid EU Presidency Transition
Europe

EU - Hungary Faces Uncertainty in Advancing VAT in Digital Age Package Amid EU Presidency Transition

July 26, 2024
3 minutes
Spain - Tax Treatment of Live Services
Spain

Spain - Tax Treatment of Live Services

July 25, 2024
2 minutes
EU VAT Rules for Low-Value Goods: Understanding VAT Exemption, IOSS, and VAT Thresholds
Europe

EU VAT Rules for Low-Value Goods: Understanding VAT Exemption, IOSS, and VAT Thresholds

July 24, 2024
10 minutes
Netherlands - Supreme Court Decision Concerning VAT Rate for Services of Online Sports Platforms
Netherlands

Netherlands - Supreme Court Decision Concerning VAT Rate for Services of Online Sports Platforms

July 24, 2024
4 minutes
EU - Concept and Taxability Rules for VAT on Digital Services and Electronically Supplied Services (ESS)
Europe

EU - Concept and Taxability Rules for VAT on Digital Services and Electronically Supplied Services (ESS)

July 12, 2024
10 minutes
Finland - New VAT Rate and Impact on Foreign Suppliers
Finland

Finland - New VAT Rate and Impact on Foreign Suppliers

July 22, 2024
3 minutes
Belgium: Guidelines For Mandatory B2B e-Invoicing Issued
Belgium

Belgium: Guidelines For Mandatory B2B e-Invoicing Issued

July 18, 2024
3 minutes
Spain: Tax Agency Clarifies VAT Treatment of the NFTs Granting Buyer Usage Rights
Spain

Spain: Tax Agency Clarifies VAT Treatment of the NFTs Granting Buyer Usage Rights

July 16, 2024
3 minutes
EU - Amazon Ends Call-Off Stock
Europe

EU - Amazon Ends Call-Off Stock

July 13, 2024
3 minutes
EU - Introduction of New Taxability Rules for Virtual Events
Europe

EU - Introduction of New Taxability Rules for Virtual Events

July 11, 2024
3 minutes
Denmark - Mediated Services Should be Considered Electronically Supplied Services
Denmark

Denmark - Mediated Services Should be Considered Electronically Supplied Services

July 9, 2024
3 minutes
Iceland - New Taxability Rules Concerning the Cross-Border Supply of Services
Iceland

Iceland - New Taxability Rules Concerning the Cross-Border Supply of Services

July 8, 2024
3 minutes
Romania: Mandatory E-Invoicing for B2C Transactions
Romania

Romania: Mandatory E-Invoicing for B2C Transactions

July 5, 2024
4 minutes
EU: Changes in SME Scheme and Implications for Small Businesses
Europe

EU: Changes in SME Scheme and Implications for Small Businesses

July 4, 2024
4 minutes
ECJ Clarifies VAT Fixed Establishment Rules
Europe

ECJ Clarifies VAT Fixed Establishment Rules

July 1, 2024
4 minutes
EU VAT Refund - Practical Tips and Explanations
Europe

EU VAT Refund - Practical Tips and Explanations

July 1, 2024
6 minutes
EU  - Future of the VAT in the Digital Age Package Remains Uncertain
Europe

EU - Future of the VAT in the Digital Age Package Remains Uncertain

June 24, 2024
3 minutes
France - VAT Treatment of NFTs Clarified
France

France - VAT Treatment of NFTs Clarified

June 19, 2024
3 minutes
Switzerland – Amendments to the VAT Act
Switzerland

Switzerland – Amendments to the VAT Act

June 18, 2024
3 minutes
EU - VAT in the Digital Age Discussions and Developments
Europe

EU - VAT in the Digital Age Discussions and Developments

June 17, 2024
3 minutes
Romania - Latest Updates on E-Invoicing for B2B
Romania

Romania - Latest Updates on E-Invoicing for B2B

June 14, 2024
3 minutes
Latvia - Plan to Mandate E-Invoicing for B2B and B2G
Latvia

Latvia - Plan to Mandate E-Invoicing for B2B and B2G

June 13, 2024
3 minutes
Italy Update - Simplification of Tax Collection
Italy

Italy Update - Simplification of Tax Collection

June 12, 2024
3 minutes
A Simple Guide to Reverse Charge Mechanism
Europe

A Simple Guide to Reverse Charge Mechanism

May 17, 2024
5 minute
Digital Technologies and VAT: How Quick Should Your Business Digitalize?
Europe

Digital Technologies and VAT: How Quick Should Your Business Digitalize?

May 24, 2024
3 minutes
Large-Value Imports to the UK: How to Pay VAT?
United Kingdom

Large-Value Imports to the UK: How to Pay VAT?

May 31, 2024
2 minutes
Tips for Amazon Sellers in the EU
World

Tips for Amazon Sellers in the EU

July 15, 2024
4 minutes
VAT as an Environmental Tax: Current Practices
Europe

VAT as an Environmental Tax: Current Practices

May 1, 2024
2 minutes
Explaining the VAT Deferment in The Netherlands
Netherlands

Explaining the VAT Deferment in The Netherlands

May 14, 2024
2 minutes
VAT surcharges in Denmark. Essential Information
Denmark

VAT surcharges in Denmark. Essential Information

May 17, 2024
2 minutes
Ukraine - Digital Platform PornHub and VAT Compliance Challenges
Ukraine

Ukraine - Digital Platform PornHub and VAT Compliance Challenges

May 10, 2024
3 minutes
Slovakia - Proposal for Development of E-Invoicing System for B2B
Slovakia

Slovakia - Proposal for Development of E-Invoicing System for B2B

April 19, 2024
2 minutes
VAT Tax Guide for the United Kingdom
United Kingdom

VAT Tax Guide for the United Kingdom

April 25, 2024
4 minutes
VAT Tax Guide for Greece
Greece

VAT Tax Guide for Greece

April 24, 2024
4 minutes
European Court of Justice Decision - VAT Deduction Rights for Low-Revenue Companies
Spain

European Court of Justice Decision - VAT Deduction Rights for Low-Revenue Companies

April 22, 2024
3 minutes
HMRC Updates VAT Notice 742A: Implications for Opting to Tax Land and Buildings
United Kingdom

HMRC Updates VAT Notice 742A: Implications for Opting to Tax Land and Buildings

April 19, 2024
2 minutes
UK - Change in VAT Thresholds
United Kingdom

UK - Change in VAT Thresholds

April 18, 2024
2 minutes
Sweden - NFTs and Related VAT Treatment
Sweden

Sweden - NFTs and Related VAT Treatment

April 26, 2024
3 minutes
European Court of Justice (ECJ) -  Decision on VAT Classification for Vouchers
Europe

European Court of Justice (ECJ) - Decision on VAT Classification for Vouchers

April 25, 2024
3 minutes
Navigating VAT in the EU - Advanced Tax Terminology
Europe

Navigating VAT in the EU - Advanced Tax Terminology

May 21, 2024
3 minutes
European countries - VAT Rates Guide
Europe

European countries - VAT Rates Guide

June 28, 2024
15 minutes

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