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TAX MAG: VAT news in Europe

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

From complexity to compliance: Easytax’s VAT support for a UK medical company

A UK-based company specialised in the trade of medical products was facing increasing challenges with its VAT obligations in the European Union (EU).
VAT Focus 1 September 2025

France : VAT on Household Waste Management

Recent Clarifications A ruling published in the BOFiP on 17 September 2025 provides important clarifications on the VAT rates applicable to household waste collection and treatment services. These services are often complex, and determining the correct VAT can be challenging, especially for mixed operations. The ruling confirms that the reduced 5.5% rate applies to: Services...
Country Briefs
4 November 2025

France : VAT on Short-Term Rental of Means of Transport

Judgment of the Bordeaux Administrative Court of Appeal, 16 September 2025 Under Article 259 A, 1° a of the French Tax Code, short-term rentals of means of transport are subject to French VAT when the vehicle is made available to the lessee on French territory. In this case, a French company had concluded bicycle rental...
Country Briefs
4 November 2025

France : Incorrectly Charged VAT – The Crucial Role of Formal Procedures

Decision of the Administrative Court of Appeal of Marseille, 18 September 2025 In this case, several horse breeding and training stables had received income subject to VAT. Relying on CJEU case law, they sought reimbursement of the tax that had been incorrectly charged and collected. The Administrative Court of Appeal of Marseille clarified in its...
Country Briefs
4 November 2025

France : VAT and Cash Register Software

Extension of the Compliance Deadline The BOFiP update published on 2 October 2025 extends the compliance deadline for cash register software and systems to 31 August 2026. Under this measure, only a certificate issued by an accredited body will serve as proof of compliance, replacing the self-declaration previously issued by software publishers. Key implementation dates:...
Country Briefs
4 November 2025

VAT rates in Europe in 2025

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.
VAT Across Europe 14 August 2025

VAT and Related Taxes

A Strategic Lever Confirmed by the OECD Report of 11 September 2024 The OECD report released on 11 September 2024 reaffirms that Value Added Tax (VAT) remains a key instrument of fiscal policy for governments worldwide. According to the report, VAT continues to serve not only as a major source of public revenue, but also...
Country Briefs
4 November 2025

Slovakia: VAT Rate to Increase

Slovakia: VAT Rate to Increase from 19% to 23% on Sweet and Salty Products from 1 January 2026 The National Council of the Slovak Republic has approved an increase in the VAT rate from 19% to 23% for a specific category of food products, namely sweet and salty items. Effective from 1 January 2026, this...
Country Briefs
4 November 2025

France : Finance Bill for 2026

First Insights into the VAT and Environmental Tax Measures The Finance Bill for 2026, submitted on 14 October 2025, sets out the main tax changes that will be debated by Parliament over the coming weeks. Several provisions relating to VAT and related taxes are worth noting: Article 25 – The Bill maintains the 2025 VAT...
Country Briefs
4 November 2025

France: Fiscal representation – Letter of appointment

France : Fiscal representation – Use of the model letter of appointment (BOFIP,  10 September 2025) On 10 September 2025, the French Tax Authorities published guidance (ACTU 2025/00095) clarifying the use of the standard model letter for appointing a fiscal representative by foreign companies not established in France, in the context of VAT obligations. The...
Country Briefs
3 October 2025

OSS, IOSS & Beyond: Exclusions, CESOP Pressure, and the ViDA Horizon

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.…
VAT Across Europe 7 August 2025

France – VAT Rate on Electricity Production Equipment

France: VAT Rate on Electricity Production Equipment – Decree of 8 September 2025 A decree published on 8 September 2025 in the Official Journal sets out the conditions for applying the reduced 5.5% VAT rate to residential photovoltaic installations with a capacity of up to 9 kWc. From 1 October 2025, the reduced 5.5% VAT...
Country Briefs
2 October 2025

France – End of Reduced VAT Rate for Gas and Electricity bills

France : End of Reduced VAT Rate on Fixed Charges for Gas and Electricity Bills effective from 1 August 2025 As of 1 August 2025, the reduced 5.5% VAT rate previously applied to the fixed portion of gas and electricity bills, covering elements such as subscriptions and the network access contribution, has been abolished under...
Country Briefs
1 October 2025

France – VAT Rules on Composite TV Service Offers

France: VAT rules on composite TV Service Offers: BOFIP Guidance of 3 September 2025 On 3 September 2025, the French tax authorities published guidance clarifying the VAT treatment of television services, distinguishing between linear and non-linear content. Linear services, understood as programmes broadcast according to a fixed schedule, qualify for the reduced 10% VAT rate....
Country Briefs
30 September 2025

France – Transfer Pricing and VAT

Court of Justice of the European Union (CJEU) Ruling of 4 September 2025 – Arcomet Towercranes (C-726/23) On 4 September 2025, the CJEU issued a landmark and long-awaited ruling concerning the VAT treatment of intragroup transfer pricing adjustments invoiced following the application of OECD-recognised transfer pricing methods. In this case, a Belgian parent company provided...
Country Briefs
29 September 2025
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VAT Updates per Month
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