Since 1 December 2025, all French Kbis extracts now include the EUID (European Unique Identifier), a single European identification number designed to harmonise company identification across the European Union. This development, implemented in line with Directive 2012/17/EU on the interconnection of business registers, marks an important step towards more reliable and secure legal information for...
From 1 January 2026, Finland will abolish the requirement to submit Intrastat returns for Intra-Community acquisitions of goods. The final return will cover December 2025 and will be due on 16 January 2026. Any corrections will be allowed up until 14 August 2026. In contrast, Intrastat retuns for dispatches of goods to other EU Member...
In the Autumn Budget presented on 26 November 2025, the UK Government confirmed that the current £135 duty-free limit for low-value imports will be abolished. The change is expected to take effect no later than March 2029. Under the current rules, parcels worth £135 or less can be imported into the UK without customs duties...
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...
Until 2025, the VAT special scheme for small enterprises (SME) was only meant for companies carrying out transactions in their home country. This measure allowed a company trading below a…
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...
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...
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...
Since Brexit, selling to private consumers (B2C) in the European Union (EU) has become significantly more complex for UK distance sellers. The days of effortless trade within the Single Market…
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...
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....
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...
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...
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...
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...
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...
Decision of the Administrative Court of Appeal of Marseille, 18 September 2025 In this case, several horse breeding and training stables had received income subject to VAT. Relying on CJEU case law, they sought reimbursement of the tax that had been incorrectly charged and collected. The Administrative Court of Appeal of Marseille clarified in its...
