Extension of the Compliance Deadline The BOFiP update published on 2 October 2025 extends the compliance deadline for cash register software and systems to 31 August 2026. Under this measure, only a certificate issued by an accredited body will serve as proof of compliance, replacing the self-declaration previously issued by software publishers. Key implementation dates:...
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...
Slovakia: VAT Rate to Increase from 19% to 23% on Sweet and Salty Products from 1 January 2026 The National Council of the Slovak Republic has approved an increase in the VAT rate from 19% to 23% for a specific category of food products, namely sweet and salty items. Effective from 1 January 2026, this...
First Insights into the VAT and Environmental Tax Measures The Finance Bill for 2026, submitted on 14 October 2025, sets out the main tax changes that will be debated by Parliament over the coming weeks. Several provisions relating to VAT and related taxes are worth noting: Article 25 – The Bill maintains the 2025 VAT...
France : Fiscal representation – Use of the model letter of appointment (BOFIP, 10 September 2025) On 10 September 2025, the French Tax Authorities published guidance (ACTU 2025/00095) clarifying the use of the standard model letter for appointing a fiscal representative by foreign companies not established in France, in the context of VAT obligations. The...
France: VAT Rate on Electricity Production Equipment – Decree of 8 September 2025 A decree published on 8 September 2025 in the Official Journal sets out the conditions for applying the reduced 5.5% VAT rate to residential photovoltaic installations with a capacity of up to 9 kWc. From 1 October 2025, the reduced 5.5% VAT...
France : End of Reduced VAT Rate on Fixed Charges for Gas and Electricity Bills effective from 1 August 2025 As of 1 August 2025, the reduced 5.5% VAT rate previously applied to the fixed portion of gas and electricity bills, covering elements such as subscriptions and the network access contribution, has been abolished under...
France: VAT rules on composite TV Service Offers: BOFIP Guidance of 3 September 2025 On 3 September 2025, the French tax authorities published guidance clarifying the VAT treatment of television services, distinguishing between linear and non-linear content. Linear services, understood as programmes broadcast according to a fixed schedule, qualify for the reduced 10% VAT rate....
Court of Justice of the European Union (CJEU) Ruling of 4 September 2025 – Arcomet Towercranes (C-726/23) On 4 September 2025, the CJEU issued a landmark and long-awaited ruling concerning the VAT treatment of intragroup transfer pricing adjustments invoiced following the application of OECD-recognised transfer pricing methods. In this case, a Belgian parent company provided...
Article 41 of Finance Law No. 2025-127, published on 14 February 2025, has introduced a change to the way reduced VAT rates apply to renovation works. Until now, businesses and individuals had to complete a simplified certificate (Cerfa form No. 1301-SD) to confirm that the conditions for applying the reduced VAT rate were met. From...
On 22 August 2025, the Italian Tax Authorities issued an important clarification of significant relevance to businesses engaged in cross-border transactions. In Ruling No. 213/2025, the Authorities confirmed that an importer may recover VAT paid at Customs even if the importer is not the owner of the goods, provided there is a direct and immediate...
Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on export sales made by a company during the audit period. In practice, the Authorities subjected all of the company’s export transactions to VAT, on the...
Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone acting on behalf of a foreign company in dealings with the French Tax Authorities must show proper authority to represent that company, for example, when...
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...
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...
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...
