Not established in France but VAT-registered? Learn which transactions are in scope for French e-reporting, the applicable timelines, and how to prepare ahead.
As part of the EU Customs Union reform, the European Commission published clarifications in May 2026 on the practical workings of the forthcoming €3 flat-rate Customs duty on low-value e-commerce imports. The measure applies to parcels with a value not exceeding €150. The Commission confirms that the €3 flat-rate duty will apply to each HS...
On 30 April 2026, the European Commission’s Directorate-General for Taxation and Customs Union, DG TAXUD, published a guidance note aimed at harmonising the interpretation of the rules governing the Customs and VAT status of pleasure vessels within the EU. The note does not change the existing legal framework but addresses questions that have long been...
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...
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...
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...
CJEU – Judgment of 13 November 2025, Case C-639/24, Flo Veneer On 13 November 2025, the CJEU issued a judgment on the VAT exemption applicable to intra EU supplies of goods. The case concerned a Croatian company that sold goods to a Slovenian customer under the VAT exemption for intra EU supplies. To support the...
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...
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.
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...
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...
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...
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...
