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Compliance, Newsroom, VAT | 10. April 2026

Intra-Community Supplies – Documentation Requirements in Practice

Documentation requirements for intra-Community supplies remain a key focus of tax authorities and audits. Errors in documentary and accounting evidence…

E-Invoicing, Newsroom, VAT | 30. March 2026

Input VAT Deduction for E-Invoices – New Risks in Practice

With the introduction of mandatory e-invoicing in the B2B sector, the requirements for input VAT deduction are undergoing significant changes.…

E-Commerce, Newsroom, VAT | 25. March 2026

OSS Scheme: When Is Participation Really Worthwhile?

The One-Stop-Shop (OSS) scheme significantly simplifies the VAT treatment of cross-border B2C transactions within the EU. However, participation is not…

Newsroom, VAT | 6. March 2026

Chain Transactions in the EU – Why They Still Carry a High Risk of Errors

Chain transactions are common in international trade but remain complex from a VAT perspective. Despite the introduction of the EU…

Newsroom, VAT | 23. February 2026

SaaS and Digital Services – Place of Supply and OSS Pitfalls in Practice

Digital business models such as SaaS, cloud services, platform solutions, and AI-based services continue to grow rapidly – and so…

Newsroom, VAT | 13. February 2026

Single VAT Registration – The End of Multiple VAT Registrations?

As part of the “VAT in the Digital Age” (ViDA) initiative, the EU is planning a comprehensive reform of the…

20210709 Beitragsbild Import in EU ohne IOSS

Compliance, E-Commerce, Newsroom, VAT | 2. February 2026

Import VAT on Goods: Who Pays It, When It Arises and How Much It Is

Import VAT is a key issue when importing goods from third countries. This article explains who pays import VAT, when…

E-Commerce, Newsroom, VAT | 23. January 2026

Formal Invoicing Requirements and the Right to Deduct Input VAT – How Strict Are the Tax Courts Really?

This article examines the significance of formal invoicing requirements for the right to deduct input VAT and analyses how strictly…

Newsroom, VAT | 19. December 2025

EU-wide VAT Gap Report 2023 – VAT Revenue Losses and Solutions

The EU-wide VAT Gap Report 2023 published by the European Commission shows that the gap between theoretically due VAT and…

Newsroom, VAT | 28. November 2025

New EU VAT Rules for Imports Starting 2028 – What Businesses and Consumers Need to Know

From July 1, 2028, sellers and online marketplaces – including those outside the EU – will be required to collect…

Newsroom, VAT | 7. November 2025

Reduced VAT rates

An analysis reveals which European products and regions benefit from reduced or zero VAT rates. Food, fertilizers, and printed materials…

Compliance, Newsroom, VAT | 6. November 2025

VAT Reduction in the German Hospitality Industry – Opportunities and Challenges for Businesses

The German government plans to permanently reduce the VAT rate on restaurant meals from 19% to 7% starting January 1,…

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