Tax Mag

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

A UK-based company specialised in the trade of medical products was facing increasing challenges with its VAT obligations in the European Union (EU).

France: VAT credit refunds and appeal deadlines

 When a tax adjustment proposal is treated as a rejection In a decision issued on 14 November 2025, the French Supreme Administrative Court (Conseil d’État), ruling in the Société Penn Ar Bed case, clarified the procedural treatment of VAT credit refund disputes. The Court held that a tax adjustment proposal may, in certain circumstances, be...
Country Briefs
6 January 2026

France: Reorganisation of VAT into the CIBS

Implications for Businesses and Tax Professionals France is continuing to modernise its tax legislation with the reorganisation of VAT into the “Code des Impositions sur les Biens et Services” (CIBS). The new structure will take effect from 1 September 2026. This reform does not change the substance of VAT rules; rather, it reorganises and clarifies...
Country Briefs
6 January 2026

EU: New VAT rates from 2026 – What business need to know

At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
6 January 2026
Check the VAT rates applicable in 2025 to your products and services in Europe, in the 27 countries of the European Union (EU), Switzerland, the United Kingdom and Northern Ireland.

France: Mandatory use of SIREN-based EORI numbers from 1 January 2026

Since 1 January 2026, all VAT-registered businesses in France carrying out Customs operations are required to use an EORI number based on their company SIREN. Until now, France had allowed EORI numbers to be issued using a company’s SIRET establishment number, meaning that several EORI numbers could exist for the same legal entity. As this...
Country Briefs
6 January 2026

VAT Gap: €128 Billion of uncollected VAT in the European Union

The latest VAT Gap report, published by the European Commission on 11 December 2025, reveals that EU Member States failed to collect EUR 128 billion in VAT revenue in 2023. This represents around 9.5% of the VAT theoretically due, highlighting ongoing challenges in VAT collection and the continued need to strengthen tax compliance across the...
Country Briefs
6 January 2026

France: Introduction of the EUID on Kbis Extracts to strengthen EU-wide company identification

Since 1 December 2025, all French Kbis extracts now include the EUID (European Unique Identifier), a single European identification number designed to harmonise company identification across the European Union. This development, implemented in line with Directive 2012/17/EU on the interconnection of business registers, marks an important step towards more reliable and secure legal information for...
Country Briefs
6 January 2026
Since its implementation in July 2021, the European One Stop Shop (OSS) was hailed as a major simplification for ecommerce companies involved in cross-border sales of both goods and services.…

Finland: End of Intrastat arrivals reporting from 2026

From 1 January 2026, Finland will abolish the requirement to submit Intrastat returns for Intra-Community acquisitions of goods. The final return will cover December 2025 and will be due on 16 January 2026. Any corrections will be allowed up until 14 August 2026. In contrast, Intrastat retuns for dispatches of goods to other EU Member...
Country Briefs
6 January 2026

Electronic services supplied through platforms : who is liable for VAT?

CJEU, Case C-101/24, 9 October 2025 With the growth of digital platforms, the question of who is actually supplying electronic services, and therefore who is liable for VAT, is increasingly important. The CJEU’s judgment in Xyrality GmbH (9 October 2025) provides useful clarification. In this case, a German company distributed mobile gaming apps via an...
Country Briefs
9 December 2025

France : VAT rates and prepared food products

Clarification for chain transactions The question of which reduced VAT rate applies to prepared food products often raises issues, especially in chain transactions involving several intermediaries. A recent clarification from the French Tax Authorities, published in BOI-RES-TVA-000205 on 19 November 2025, provides practical guidance for affected businesses. In a typical chain transaction, a franchisee sells...
Country Briefs
9 December 2025
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