EUCJ : reclassification of an intra-Community supply of goods as an export.
Background of Judgment of the European Union Court of Justice, Case C-602/24 : During a tax audit, the VAT exemption of a Polish company on an invoice issued for an intra-Community supply of goods to Lithuania was called into question. However, unbeknownst to the company, the buyer transported the goods to Belarus. The transaction therefore…
United States/European Union : Status of Customs Duty Measures
The 12th of March 2025 : On this date, the United States imposed customs duties of up to 25% on imports of steel and aluminium, as well as certain products containing these materials, from the European Union. These new provisions affect exports from the European Union worth more than €26 billions. The 1st of April…
VAT rates in Europe in 2025
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.
European union : simplification of VAT collection on imported goods
EU Directive 2025/1539, adopted on 18 July 2025, aimed to simplify the collection of VAT on imported goods. On 18th July 2025, the Council of the European Union officially adopted new VAT rules on imports. From 1st July 2028, these provisions will improve the collection of VAT on imported goods. The new provisions aim to…
OSS, IOSS & Beyond: Exclusions, CESOP Pressure, and the ViDA Horizon
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. In practice though, the reality is more balanced. The OSS isn’t a single scheme, there are actually 3 of them : the OSS EU scheme,…