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.…
The Italian authorities have officially increased the threshold that triggers the obligation to submit monthly Intrastat returns for intra-Community acquisitions of goods. According to the DETERMINAZIONE DIRETTORIALE published in early February 2026, this measure applies to transactions carried out from January 1, 2026, with the first impact on returns filed in February 2026. The threshold has been...
The French Finance Bill for 2026 has been adopted and introduces a new €2 flat fee on low-value parcels imported from non-EU countries. The measure will apply from 1 March 2026. The fee applies to all consignments with an intrinsic value not exceeding €150. It is separate from customs duties and VAT and is intended...
In a judgment dated 15 January 2026, the Administrative Court of Nice dismissed the claims brought by the US company Imperial Business LLC and confirmed its liability to French corporate income tax and VAT for the years 2011 to 2018. At the heart of the case lies a consistent principle: tax treatment follows economic reality,...
Recent case law has confirmed that intragroup transfer pricing adjustments can have VAT consequences, where an adjustment represents the consideration for a clearly identified supply of goods or services. The key principle is now well established. A transfer pricing adjustment is not automatically neutral for VAT, but neither is it automatically taxable. Everything depends on whether...
In a decision dated 16 December 2025, the Bordeaux Administrative Court of Appeal clarified the criteria used to distinguish between a supply of goods and a supply of services for VAT purposes. This distinction is critical, as it determines both the applicable VAT treatment and the timing of VAT becoming due. The case concerned Laser...
In a decision dated 23 October 2025, the Administrative Court of Martinique reaffirmed that the right to deduct VAT is subject not only to substantive conditions, but also to strict reporting formalities, including where errors are corrected through amended VAT returns. The case concerned the company Foyalbaz, which challenged the refusal of the French Tax Authorities...
In a ruling published on 14 January 2026, the French Tax Authorities clarified the VAT treatment applicable to diploma verification services provided by a company established in France via an online platform. These services fall under the standard VAT place-of-supply rules. When supplied to private individuals, French VAT is due as soon as the service provider is established in France, even...
On 14 January 2026, the French Tax Authorities issued a clarification on how the VAT reverse charge applies to the resale of electricity and gas. In short, when energy is sold to a business acting as a reseller, the supplier does not charge VAT. The reseller accounts for the VAT itself through its VAT return....
As per its European neighbours, Switzerland is intensifying its efforts to fight against VAT fraud, especially in the e-commerce industry. Starting from January 2025, new regulations will be implemented with…
We are proud to announce that Easytax has been included in the 2026 Growth Champions ranking published by Les Echos, recognising companies achieving strong and sustainable expansion over time. Easytax ranks 22nd within our region and 376th nationwide. This recognition reflects the collective commitment of our team, which combines operational performance with a clear long-term...
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...
