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Country Briefs

TAX MAG: VAT news in Europe

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

Focus: Country Briefs

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

France : VAT rates and prepared food products

Clarification for chain transactions The question of which reduced VAT rate applies to prepared food products often raises issues, especially in chain transactions involving several intermediaries. A recent clarification from the French Tax Authorities, published in BOI-RES-TVA-000205 on 19 November 2025, provides practical guidance for affected businesses. In a typical chain transaction, a franchisee sells...
Country Briefs
9 December 2025

France – VAT and furnished rentals

What changes with the Conseil d’Etat ruling of 12 November 2025 Furnished residential rentals are normally exempt from VAT under Article 261 D(4) of the French Tax Code, whether they are long term, seasonal or short term. However, some rentals can fall within the scope of VAT when the services provided start to resemble hotel...
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

France – Small entreprises VAT Exemption scheme

France – threshold maintained for 2025 On 3 November 2025, Law no. 2025 1044 was enacted, reinstating and stabilising the VAT exemption thresholds (“franchise en base”) for micro entrepreneurs and small businesses. This reverses the change initially planned under the 2025 Finance Act, which would have introduced a single € 25,000 threshold for all activities...
Country Briefs
9 December 2025

France – Tax vigilance and the right to deduct VAT

Nantes Administrative Court of Appeal – Decision of May 28, 2025 In a decision issued on 28 May 2025 (no. 24NT03194), the Nantes Administrative Court of Appeal ruled that a company cannot exercise its right to deduct VAT if it knew or should have known that its purchases were linked to a VAT fraud scheme....
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...
Country Briefs
9 December 2025

France : Reduced VAT for renovation works – CJEU case PRIMISO and new BOFIP guidelines

France – Reduced VAT for renovation works – CJEU case PRIMISO and new BOFIP guidelines On 29 September 2025, the Administrative Court of Cergy Pontoise (SAS PRIMISO, no. 2306229) confirmed the French Tax Authorities’ strict approach to applying reduced VAT rates for renovation works. During a tax audit, the company’s use of reduced VAT rates...
Country Briefs
9 December 2025

Belgium : Centralised Clearance for Import (CCI)

Belgium and Sweden join the CCI system as of 15 October 2025 Belgium and Sweden both officially joined the Centralised Clearance for Import (CCI) scheme on 15 October 2025, as per the Union Customs Code. Their entry is another step towards the EU’s wider programme to harmonise and digitalise Customs procedures across Member States. Under...
Country Briefs
9 December 2025

France : VAT on Household Waste Management

Recent Clarifications A ruling published in the BOFiP on 17 September 2025 provides important clarifications on the VAT rates applicable to household waste collection and treatment services. These services are often complex, and determining the correct VAT can be challenging, especially for mixed operations. The ruling confirms that the reduced 5.5% rate applies to: Services...
Country Briefs
4 November 2025

France : VAT on Short-Term Rental of Means of Transport

Judgment of the Bordeaux Administrative Court of Appeal, 16 September 2025 Under Article 259 A, 1° a of the French Tax Code, short-term rentals of means of transport are subject to French VAT when the vehicle is made available to the lessee on French territory. In this case, a French company had concluded bicycle rental...
Country Briefs
4 November 2025
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