VAT

TAX MAG: VAT news in Europe

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

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

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

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
Find out why using a tax representative is essential for managing your tax and customs obligations.

Netherlands: Concept of a work of art

The concept of works of art can vary from one country to another. In a case in the Netherlands, a company allows its customers to order a photo mosaic/collage on its website. Customers are required to upload their photos and choose their preferred finish. The company edits the photos, but the printing and cutting are...
Country Briefs
25 October 2024

France: VAT rate for fruit pastes

In a BOI-RES-TVA-000180-20241009 ruling dated 9/10/2024, the French tax authorities specify the various factors to be taken into account when determining the VAT rate applicable to fruit pastes.
Country Briefs
15 October 2024
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