Pillar 2 ViDA, ride & accommodation platforms adopt VAT Deemed Supplier Regime Voluntary 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, which entered into force 14th April 2025, ride and accommodation marketplaces / digital platforms
Overview of the EU-backed standard for structure electronic invoices Standard EN6931 is the standardised framework for structured e-invoicing adopted by CEN (European Committee for Standardisation) on April 17, 2017. It is already adopted for B2G e-invoicing in the EU (Directive 2014/55/EU), and is the basis
European Court of Justice confirms receiving services from linked supplier in another EU country does not constitute VAT Fixed Establishment On June 13, 2024, the Court of Justice of the European Union (ECJ) issued a ruling in the Adient case (Case C-533/22), clarifying whether a
Behavioural taxes may be too successful to generate EU own resources Constantly looking for ways to generate EU-level ‘own resources’, the European Commission is increasingly exploring behavioural taxes to diversify and grow its budget revenues. Behavioural taxes are levies designed to influence individuals’ and businesses’
New Council of EU president plays down expectations on quick agreement on ViDA reforms; deep political issue add to likely delays The incoming rotating president of the Council of the EU, Hungary, is set to make little progress in resolving last disagreements on the EU
EU VAT in the Digital Age drops proposal to extend VAT deemed supplier obligations on facilitating marketplaces Marketplaces, or ‘electronic interfaces’ have been let off the hook for taking responsibility for their EU-resident sellers’ B2C goods transactions as part of the EU VAT in the
2025: Small company VAT thresholds; online events VAT rules; and VAT rate freedoms The 27 member states of the European Union are expected to implement three major changes to their VAT rules by 1 January 2025. These exclude the proposed EU VAT in the Digital
ECON votes for 1-year delay to 3-pillar EU VAT in the Digital Age reforms 15 Nov 2023 update: EU ViDA delay to political agreement until 2024. This week, the EU Parliament’s Committee on Economic and Monetary Affairs (ECON) voted on and approved a report proposing
Parliament’s finance committee questions use of temporary VAT rate cuts as consumer support The European Union Parliament’s Committee on Economic and Monetary Affairs (ECON) has questioned the use of reduced VAT rates in time of crisis to help consumers. This week, it adopted a resolution
