European Union

TAX MAG: VAT news in Europe

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

Focus: European Union
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.

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

E-commerce: Removal of the €150 threshold marks

 A major shift in EU Customs rules In a press release dated 13 November 2025, the Council of the European Union confirmed that the € 150 customs duty exemption for low value parcels will be removed. The exemption, introduced under Regulation (EC) No 1186/2009, has long been a cornerstone of cross border e commerce. The...
Country Briefs
9 December 2025

CBAM : New 50 tons threshold and system’s simplification

CBAM : New 50 tons threshold and system’s simplification Regulation (EU) 2025/2083, published in the Official Journal of the EU on 17 October 2025, amends the 2023 CBAM regulation to simplify importers’ obligations and adapt the mechanism to its final phase, which starts on 1 January 2026. The changes introduce a new de minimis threshold...
9 December 2025
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 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

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
Why appoint a mandataire fiscal ponctuel in France? Use cases, obligations and benefits for foreign companies. Complete guide.

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
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