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Chain transactions are common in international trade but remain complex from a VAT perspective. Despite the introduction of the EU…
Digital business models such as SaaS, cloud services, platform solutions, and AI-based services continue to grow rapidly – and so…
As part of the “VAT in the Digital Age” (ViDA) initiative, the EU is planning a comprehensive reform of the…
The EU Small Business Scheme applicable since 1 January 2025 (Section 19a German VAT Act – UStG) enables small businesses…
Import VAT is a key issue when importing goods from third countries. This article explains who pays import VAT, when…
This article examines the significance of formal invoicing requirements for the right to deduct input VAT and analyses how strictly…
Mandatory e-invoicing from 2025 is far more than a technical requirement. It directly affects key VAT principles, particularly the right…
The EU-wide VAT Gap Report 2023 published by the European Commission shows that the gap between theoretically due VAT and…
The digitalization of commerce is prompting tax authorities across Europe to introduce new instruments to combat VAT fraud and increase…
From July 1, 2028, sellers and online marketplaces – including those outside the EU – will be required to collect…
The EU’s 2022 VAT reform introduces far greater flexibility for Member States, allowing multiple reduced or even zero rates. This…
An analysis reveals which European products and regions benefit from reduced or zero VAT rates. Food, fertilizers, and printed materials…
