Since 18 August 2025, French companies incurring business expenses in Serbia have been able to claim a refund of Serbian VAT. Serbia has formally recognised reciprocity with France, making French businesses eligible under Article 53 of the Serbian VAT Act, which allows foreign companies not established in Serbia to recover VAT on local expenses. Eligible...
A French appeals court has ruled that transporting biological samples can be VAT-exempt, provided the transport is genuinely tied to an exempt medical analysis service. The case involved a medical laboratory carrying out analyses for clients based in North Africa. Local providers collected, preserved and shipped the samples to France for testing. The French Tax...
The French Finance Act for 2026 introduces a significant change with the creation of Article 273 septies E of the French Tax Code. Until now, the free distribution of goods in a promotional context was considered to preclude VAT deduction, regardless of the underlying business purpose. This restrictive approach was rooted in the civil law...
In this ruling, the Conseil d’État clarified the VAT treatment of payments made under trade cooperation arrangements, reaffirming the distinction between price reductions and remuneration for services. The dispute concerned amounts paid by suppliers to distributors under trade cooperation agreements covering product placement, in-store promotions and marketing activities. These payments had been presented as commercial...
Switzerland’s VAT refund scheme for non-established businesses remains in place, but the administration has significantly tightened its practical requirements since February 2026. Without any change to the legal framework, three areas are now subject to stricter scrutiny: Claims must be submitted through the tax authority’s digital platform, with supporting documents that are complete, legible and...
In this ruling, the CJEU clarified the VAT treatment of “virtual gold” sales in online gaming. The case concerned an online video game operator selling “virtual gold” to its users, a digital asset that could be used to acquire in-game advantages, items and features. The operator put forward two alternative arguments: Virtual gold could be...
Following amendments to the Bulgarian Value Added Tax Act published in Official Gazette No. 115 on 30 December 2025, the reverse charge mechanism for domestic supplies of goods with assembly or installation has been abolished with effect from 1 January 2026. These transactions are now subject to the standard territorial rules, meaning Bulgarian VAT applies...
In this ruling, the CJEU clarified the VAT treatment of points-based loyalty schemes, and the distinction between multi-purpose vouchers (MPVs) and simple price reduction mechanisms. The case concerned a Swedish company operating a cosmetics distribution network, which had introduced a loyalty programme allowing customers to accumulate points on purchases and redeem them on future transactions...
Judgment of 25 March 2026, T 221/25 This ruling concerns the interaction between national VAT regimes and specific provisions of EU law. The dispute involved travel agents established in the EU, subject to the TOMS margin scheme for services that included supplies made outside the European Union. Belgium had amended the rules for calculating...
The French Finance Act for 2026 harmonises the VAT rates applicable to household waste collection and treatment services. With effect from 1 March 2026, all household waste collection and treatment services are subject to a single reduced VAT rate of 5.5%. This brings to an end the previous patchwork of different rates depending on the...
The Belgian Tax Authority (SPF Finances) has been rolling out a wide-ranging reform of its VAT administration, known as the “VAT chain” reform. The aim is to make VAT management more digital, more centralised and more straightforward for businesses without introducing new substantive rules. A significant milestone came into effect on 1 May 2026. The...
Ruling of 24 February 2026, n° 497507 The Conseil d’État ruled on the scope of the VAT reverse charge mechanism applicable to subcontracting in the construction sector under Article 283, 2 nonies of the French Tax Code. The mechanism applies where services are directly linked to a construction, renovation, transformation or demolition project. The...
In this ruling, the CJEU examined what happens when a technical failure prevents a VAT refund claim from being properly processed under the EU refund procedure set out in Directive 2008/9/EC. A French company had submitted a claim for VAT paid in Italy through the mandatory electronic procedure, within the required deadlines. The claim was...
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...
Under Article 275 of the French Tax Code, businesses can import goods free of VAT provided those goods are destined for exempt transactions typically exports or Intra-Community supplies of goods. Until now, claiming VAT relief at importation meant issuing a specific notice known as the “A.I.2 form“, which had to be handed to suppliers and...
The Swedish Parliament voted on 25 February 2026 to temporarily reduce the VAT rate on food products intended for human consumption. The measure took effect on 1 April 2026 and will remain in place until 31 December 2027. The intermediate rate has been cut from 12% to 6%, applying to the majority of food and...
