Not established in France but VAT-registered? Learn which transactions are in scope for French e-reporting, the applicable timelines, and how to prepare ahead.
As part of the EU Customs Union reform, the European Commission published clarifications in May 2026 on the practical workings of the forthcoming €3 flat-rate Customs duty on low-value e-commerce imports. The measure applies to parcels with a value not exceeding €150. The Commission confirms that the €3 flat-rate duty will apply to each HS...
The transfer of VAT provisions from the French Tax Code (CGI) into the new Code on Taxation of Goods and Services (CIBS) has been pushed back. Book II of the CIBS, originally due to come into force on 1 September 2026, is now expected to take effect on 1 January 2027, giving administrations, businesses and...
On 30 April 2026, the European Commission’s Directorate-General for Taxation and Customs Union, DG TAXUD, published a guidance note aimed at harmonising the interpretation of the rules governing the Customs and VAT status of pleasure vessels within the EU. The note does not change the existing legal framework but addresses questions that have long been...
Since 1 January 2026, foreign companies carrying out imports or intra-Community acquisitions of goods in the Czech Republic can recover the VAT paid on those operations without having to register for Czech VAT. The new mechanism, introduced under Article 83a of the Czech VAT Act, applies where the goods are subsequently supplied to a Czech-established...
In a ruling dated 13 May 2026 (CJEU, C-603/24), the Court of Justice of the EU has clarified the VAT treatment of transfer pricing adjustments within international groups. The case concerned a Portuguese car distributor whose profit margin was adjusted at year-end to meet the target return set by the group’s transfer pricing policy. The...
Since 18 August 2025, French companies incurring business expenses in Serbia have been able to claim a refund of Serbian VAT. Serbia has formally recognised reciprocity with France, making French businesses eligible under Article 53 of the Serbian VAT Act, which allows foreign companies not established in Serbia to recover VAT on local expenses. Eligible...
A French appeals court has ruled that transporting biological samples can be VAT-exempt, provided the transport is genuinely tied to an exempt medical analysis service. The case involved a medical laboratory carrying out analyses for clients based in North Africa. Local providers collected, preserved and shipped the samples to France for testing. The French Tax...
The French Finance Act for 2026 introduces a significant change with the creation of Article 273 septies E of the French Tax Code. Until now, the free distribution of goods in a promotional context was considered to preclude VAT deduction, regardless of the underlying business purpose. This restrictive approach was rooted in the civil law...
In this ruling, the Conseil d’État clarified the VAT treatment of payments made under trade cooperation arrangements, reaffirming the distinction between price reductions and remuneration for services. The dispute concerned amounts paid by suppliers to distributors under trade cooperation agreements covering product placement, in-store promotions and marketing activities. These payments had been presented as commercial...
Switzerland’s VAT refund scheme for non-established businesses remains in place, but the administration has significantly tightened its practical requirements since February 2026. Without any change to the legal framework, three areas are now subject to stricter scrutiny: Claims must be submitted through the tax authority’s digital platform, with supporting documents that are complete, legible and...
In this ruling, the CJEU clarified the VAT treatment of “virtual gold” sales in online gaming. The case concerned an online video game operator selling “virtual gold” to its users, a digital asset that could be used to acquire in-game advantages, items and features. The operator put forward two alternative arguments: Virtual gold could be...
Following amendments to the Bulgarian Value Added Tax Act published in Official Gazette No. 115 on 30 December 2025, the reverse charge mechanism for domestic supplies of goods with assembly or installation has been abolished with effect from 1 January 2026. These transactions are now subject to the standard territorial rules, meaning Bulgarian VAT applies...
