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TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Customs

France’s low-value parcel tax : what European and UK businesses need to know

Check the INTRASTAT / EMEBI (DEB) thresholds in the various European Union (EU) countries in 2026.
VAT Across Europe 7 April 2026

France : Customs representation and import VAT – the Court of Cassation sets a high bar for mandates Ruling of 11 February 2026 (No. 70 F-B — Case No. Z 24-18.748)

In this ruling, the Court of Cassation clarified the liability of a logistics provider for import VAT where customs formalities are carried out by an intermediary. A company had instructed a logistics provider to handle its customs clearance under a so-called “express” mandate. Following irregularities in the import declarations, French Customs held the provider liable...
Country Briefs
19 May 2026

Finland: End of Intrastat arrivals reporting from 2026

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...
Country Briefs
6 January 2026

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...
Country Briefs
19 August 2025

Intrastat thresholds 2026 in Europe (EU)

Check the INTRASTAT / EMEBI (DEB) thresholds in the various European Union (EU) countries in 2026.
VAT Across Europe 15 January 2026

CJEU – Customs Code reform on the horizon

On 27 June 2025, the Council of the European Union adopted its negotiating mandate to update the EU Customs Code — a key step in the ongoing effort to modernise the Customs Union. This reform builds on the European Commission’s original proposal from 17 May 2023. Member States have agreed on several key elements: A...
Country Briefs
29 July 2025

Customs – France : new requirements for import of cultural goods

Starting from June 2025 28th, importing certain cultural goods into France requires either an import licence or a statement from the importer of record confirming that all necessary steps have been taken to prove the goods come from a legal source. These two types of documents are now handled and stored in the ICG (Import...
Country Briefs
22 July 2025

Norway – EU: new renegotiated agreement in 2025 on administrative cooperation on VAT matters

On 4 June 2025, the Norwegian Parliament approved the entry into force of an agreement amending the existing one related to administrative cooperation on VAT matters. The updated agreement enhances cooperation by enabling Norwegian tax authorities to participate in new EU-developed tools and forms of collaboration in the VAT area. This renegotiation ensures full access...
Country Briefs
9 July 2025

France – Change to get an EORI number

The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...
Country Briefs
6 April 2023

EUDR Compliance: How the new EU deforestation regulation impacts your supply chain and Customs

Is your business ready for EUDR? Discover how the EU Deforestation Regulation impacts customs clearance, which products are in scope, and why the Due Diligence Statement is mandatory for 2026.…
VAT Across Europe 13 January 2026

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...
Country Briefs
26 November 2021

France – EC Sales List and INTRASTAT returns replace DEB in France

To comply with the European Business Statistics (EBS) regulation of 27th November 2019 n°2019/2152, the Trade of Goods Declaration will disappear in favour of the EC Sales List and a statistical survey (the INTRASTAT return). The EC sales list is a return that allows the amounts of Intra-Community sales to be declared by entering the purchasers’...
Country Briefs
22 November 2021
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