Tax Mag

TAX MAG: VAT news in Europe

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

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.…
Unclassified 7 August 2025

CJEU – Customs Code reform on the horizon

On 27 June 2025, the Council of the European Union adopted its negotiating mandate to update the EU Customs Code — a key step in the ongoing effort to modernise the Customs Union. This reform builds on the European Commission’s original proposal from 17 May 2023. Member States have agreed on several key elements: A...
Country Briefs
29 July 2025

Romania : VAT rate increases from 1 August 2025

On Thursday 3 July 2025, the Romanian Prime Minister announced a package of tax measures aimed at reducing the country’s budget deficit. As part of this reform, VAT rates will increase as follows: The standard VAT rate will increase from 19% to 21%. The current reduced rates of 5% and 9% will be merged into...
Country Briefs
28 July 2025

CJEU – Cityland vs. Bulgarian Tax Authorities : Towards the end of VAT deregistration practices by Local Tax Authorities

On 3 April 2025, the Court of Justice of the European Union (CJEU) issued a significant judgment in case C-164/24, Cityland EOOD, which questions the way Tax Authorities in EU Member States deregister VAT numbers. The case concerned the Bulgarian Tax Authorities’ decision to remove Cityland from the VAT register due to repeated failures to...
25 July 2025
Why appoint a mandataire fiscal ponctuel in France? Use cases, obligations and benefits for foreign companies. Complete guide.

Lithuania : VAT rate changes coming into effect on 1 January 2026

The European Parliament has approved amendments to the applicable VAT rates for the tourism, transport, cultural services and publishing sectors. Here’s what will change: – The reduced VAT rate will increase from 9% to 12% starting 1 January 2026. This new rate will apply to accommodation, scheduled passenger transport (including luggage) and admissions to artistic...
Country Briefs
24 July 2025

Norway – EU: new renegotiated agreement in 2025 on administrative cooperation on VAT matters

On 4 June 2025, the Norwegian Parliament approved the entry into force of an agreement amending the existing one related to administrative cooperation on VAT matters. The updated agreement enhances cooperation by enabling Norwegian tax authorities to participate in new EU-developed tools and forms of collaboration in the VAT area. This renegotiation ensures full access...
Country Briefs
9 July 2025

Italy: Sugar Tax

The Italian Government, during the Council of Ministers meeting of 20th June 2025, decided to further postpone the entry into force of the Sugar Tax from 1st July 2025 to 1st January 2026.
Country Briefs
9 July 2025
As per its European neighbours, Switzerland is intensifying its efforts to fight against VAT fraud, especially in the e-commerce industry. Starting from January 2025, new regulations will be implemented with…

France: VAT Reverse charge

Judgment of June 4, 2025 (n°24PA02483) of the Administrative Court of Appeal – Paris In this judgement, the Administrative Court recalls that a taxable person receiving services from a supplier established outside of France is required to reverse charge VAT, even when that taxable person is not liable for VAT on his own transactions. The...
Country Briefs
9 July 2025

Czech Republic Tax Authorities impose new VAT obligations for Non-established companies starting from January 1st, 2026

The Czech Financial Administration has issued a notice outlining the new administrative obligations for non-established taxpayers that are registered for VAT purposes there. From this date onwards, non-established companies registered for VAT purposes in Czech Republic must appoint an authorised agent, unless they have a local address. This notice highlights different criteria that agents must...
9 July 2025

Greece : introduction of new VAT return filing frequency

In order to curb tax evasion and improve VAT compliance, the Greek administration has introduced mandatory monthly VAT returns. The new monthly VAT reporting requirements will apply, based on the date of VAT registration, to : Businesses starting from 1 April 2025 onwards : companies must submit VAT returns monthly from the outset. Businesses registered...
3 July 2025
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