Chinese and other non-EU sellers & marketplaces customs admin charge proposal in response to widespread tax evasion As part of the 2028 EU Customs reform negotiations, the European Commission had put forward in April 2025 an informal paper proposing a €2 customs administration charge on direct
Annual VAT registration thresholds and Intrastat dispatches & arrivals The table below provides the latest European VAT registration thresholds for resident and non-resident (foreign) businesses, plus Intrastat reporting threshold. Separately, the EU VAT registration threshold equivalence for SME taxpayers resident in other EU states comes
Simplified Triangulation – What if middleman / intermediary party has VAT number in other states? Who is responsible for transport? Triangulation still permitted? For businesses with complex cross-border chain supplies and ‘middleman’ or intermediary parties, Triangulation is a useful simplification to reduce the numbers of
Over 150,000 traders adopt single import VAT declaration The latest data on the uptake of the 2021-introduced Import One-Stop Shop (‘IOSS’) reveals continued strong grow in number of sellers, retailer and marketplaces adopting in single return for import VAT. In 2023, a further 21,800 traders
EU e-invoicing a strategic enabler for a unified, interoperable digital economy The European Commissions latest paper on improving the EU Single Market has highlighted the role of e-invoicing – including potentially mandating it as a native component for all accounting software and Enterprise Resource Planning
1 July 2028: VAT liability incentives for non-resident sellers and marketplaces to adopt IOSS On 13 May 2025, ECOFIN EU Finance Ministers reached agreement on the position of member states (the so-called ‘general approach’) on the directive on VAT rules for distance sales of imported
VAT Information Exchange System relaunches as database for intra-community digital reported transaction The European Commission is to launch in July 2030 a new version of VAT Information Exchange System (VIES) as part of the Digital Reporting Requirements DRR pilar of the EU VAT in the
EU standards body, CEN, revising EN 16931 e-invoicing for ViDA for September 2025 Following the approval of the VAT in the Digital Age reforms, including 2030 intra-community e-invoicing, the European standards organisation, CEN, has been progressing work to amend the EU standard on e-invoicing, EN
E-invoices on B2B intra-community supplies must be raised and reported within 10 days From 1 July 2030, businesses must issue structured electronic invoices (based on Directive 2014/55/EU; EN 16931) to their business customers for intra-community supplies (cross EU-border sales) within ten days of the chargeable
July 2030: ViDA Pillar 1, EU B2B Intra-community e-reporting to govt; and structured e-invoicing between businesses Work progresses: implementing regulations & explanatory notes; outstanding questions; Peppol pilot; EN16931 adaptation; Central VIES launch The EU ViDA reforms came into effect on 14th April 2025. Pillar 1,
