EU Court clarifies VAT exemption for cross-border small consignments
Small non-commercial consignments sent from third countries by a private individual to another private individual in any EU Member State must benefit from VAT exemption—regardless of the Member State of importation.
Belgian VAT authorities publish new Circular letter regarding late input VAT recovery
In their recent Circular 2025/C/23, the Belgian tax authorities have endorsed CJEU case law on the right to additional VAT recovery after the expiry of the limitation period, subject to strict conditions being met.
Danish Tax Agency Issues New Guidelines on VAT Refunds for Incorrectly Invoiced Output VAT
New guidelines allow VAT refunds without customer repayment and expand refund rights for both suppliers and customers, marking a significant shift in Danish practice and bringing it in line with EU VAT law.
New VAT Guidelines on Company Vehicles for Employees
French tax authorities clarify the VAT rules for company cars, impacting various sectors.
Single-Use Plastics Fund Act: Original Reporting Deadline Passed – Act Now for Extended Date
The 15 May deadline for reporting under Germany’s Single-Use Plastics Fund Act has passed. A final extension to 15 June 2025, offers a last chance for compliance—without mandatory expert verification for this first year.
Italian Tax Authority provides guidance on VAT treatment of personnel secondment arrangements
The Italian VAT regime applicable to the secondment of personnel has undergone significant changes. The Italian Tax Authority has clarified the conditions under which such arrangements must be treated as taxable for VAT purposes, providing guidance on complex scenarios and supporting their interpretation with practical examples.
Dutch suppliers – Enhanced checks on VAT status of customers recommended
The Dutch tax authorities published an opinion in a specific case of a Dutch entrepreneur. The question was whether the entrepreneur met the conditions for the deemed supplier rules to apply.
Saudi Arabia amends the VAT implementing regulations
Amended VAT rules introduce new deemed supplier rules for electronic marketplaces, tighten VAT grouping conditions among other changes.
Deductibility of Consultancy Fees Upheld by Supreme Administrative Court
Consultancy costs for improving business operations remain deductible—even if initiated before a sale, rules the Supreme Administrative Court.
VAT Public Clarification VATP044
No self-invoicing required for concerned services with valid supplier invoices or equivalent documentation.
Customs agent ordered to pay GBP1m in import VAT relating to its customer's imports
Customs agent held liable for import VAT due to invalid Postponed Import VAT claims.
New Jersey Weighs in on Sales Tax Impact of US Tariffs
US states are unlikely to provide consumers with sales tax relief for tariffs separately stated and added to the price of taxable goods.
