The French Finance Act for 2026 harmonises the VAT rates applicable to household waste collection and treatment services. With effect from 1 March 2026, all household waste collection and treatment services are subject to a single reduced VAT rate of 5.5%. This brings to an end the previous patchwork of different rates depending on the...
In this ruling, the Court of Cassation clarified the liability of a logistics provider for import VAT where customs formalities are carried out by an intermediary. A company had instructed a logistics provider to handle its customs clearance under a so-called “express” mandate. Following irregularities in the import declarations, French Customs held the provider liable...
Under Article 275 of the French Tax Code, businesses can import goods free of VAT provided those goods are destined for exempt transactions typically exports or Intra-Community supplies of goods. Until now, claiming VAT relief at importation meant issuing a specific notice known as the “A.I.2 form“, which had to be handed to suppliers and...
The Swedish Parliament voted on 25 February 2026 to temporarily reduce the VAT rate on food products intended for human consumption. The measure took effect on 1 April 2026 and will remain in place until 31 December 2027. The intermediate rate has been cut from 12% to 6%, applying to the majority of food and...
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...
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...
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...
On 12 December, the Council of the European Union adopted an emergency measure targeting low-value imports. From 1 July 2026, all parcels valued at less than EUR 150 entering the European Union will be subject to a flat levy of EUR 3. In practice, this measure represents an indirect reinstatement of Customs charges on small...
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...
Key changes by country • Bulgaria o Arrivals : the reporting threshold will increase from BGN 1,700,000 in 2025 to BGN 1,760,000 o Dispatches : the reporting threshold will increase from BGN 2,200,000 to BGN 2,250,000 • Cyprus o Arrivals : the reporting threshold will rise from EUR 350,000 in 2025 to EUR 380,000 o...
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...
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...
