CJEU rules that loyalty programme points do not constitute vouchers for VAT purposes
The Court of Justice has confirmed that points awarded under a customer loyalty programme do not qualify as “vouchers” under the EU VAT Directive where there is no obligation for the supplier to accept them as consideration for goods or services. The judgment clarifies the boundaries of the voucher VAT regime for businesses operating loyalty schemes.
Entry into force as from 1 May 2026 of certain previously postponed VAT chain measures
The Belgian tax authorities have announced that further reforms to the revised VAT chain will now enter into force on 1 May 2026. These include the introduction of a new VAT provision account replacing the VAT current account, an updated bank account number for VAT payments and changes to the holiday scheme.
German Federal Fiscal Court held that mandatory pharmaceutical rebates must be split into net and VAT components
The German Federal Fiscal Court (BFH) recently clarified that mandatory rebates paid by pharmaceutical companies to health insurance funds must strictly be treated as VAT inclusive amounts. The pharmaceutical industry's attempt to deduct the total rebate from their VAT taxable basis was rejected.
Italy postpones the handling fee on low-value imports to July 2026
The Italian Customs Authority has announced the postponement to 1 July 2026 of the Italian Euro 2 administrative charge on low-value imports from non-EU countries. The deferral, already announced by the Ministry of Economy and Finance together with a planned legislative amendment, comes amid some emerging observations and considerations regarding its possible overlap with the EU’s parallel reform.
E-invoicing and digital reporting in the Netherlands, current status and what lies ahead
Independent research points to a comprehensive e‑invoicing and digital reporting model for the Netherlands, ahead of expected legislative proposals later this year.
Funding or fee? Court of Appeal confirms when public grants are taxable consideration for VAT
The Court of Appeal clarifies the “direct link” test to determine whether funding is consideration for a supply