French court confirms VAT reverse charge on non-resident provided services In a decision dated 4 June 2025, the Paris Administrative Court of Appeal reaffirmed the importance of France’s reverse charge VAT mechanism when it comes to services supplied by foreign businesses to taxable persons established
Option to defer import VAT payments until next VAT return The Slovak Republic now enables importers to avoid the cash payment of import VAT by introducing deferred VAT from 1 July 2025. This initially is only available to resident business; but becomes available to non-resident
Broadening domestic reverse charge VAT anti-fraud measures On 30 April 2025, the UAE Federal Tax Authority (FTA) issued Public Clarification VATP043, marking a significant update in the application of the domestic reverse charge mechanism for Value Added Tax (VAT). The reverse charge means the supplier
EC withdraws stalled proposal to pivot to destination-based VAT for intra-community goods transactions On 11 February 2025, the European Commission adopted its 2025 Work Programme which included confirmation that it withdraw its proposed definitive VAT system reform. This 2019 proposal sought to tackle missing trader
