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
Risk of missing trader VAT fraud in natural gas wholesale markets prompts zero-rating 1 January 2025 Hungary has become the latest country to introduce the VAT reverse charge on domestic gas trading transactions. This removes the VAT cash payment on wholesale deals which are subject
Oct 2024: EC grants Germany VAT Directive emissions trading derogation extension The Council of the EU has permitted Germany to extend the domestic reverse charge on carbon emission trading to prevent suspected VAT fraud. This includes missing trader fraud where criminals claim to be selling
2025 removal of cash element of VAT from B2B domestic construction services to fight fraud Greece’s Ministry of Finance is proposing in its 2025 Budget to adopt Article 199 of the EU VAT Directive for the VAT Act, which mandates the shift of VAT compliance
VAT-fraud measure proposal for B2B construction and personnel services Israel’s parliament, Knesset, is considering a proposal to impose mandatory domestic reverse charge on VAT for the provision of construction and staff services. The aim is to tackle VAT fraud were the tax element of such
Anti-VAT fraud measure from January 2024 Denmark is to be the latest EU member state to introduce the domestic reverse charge on business-to-business supplies of telephony services. The anti-VAT fraud measure will come into effect from 1 January 2024. The measure applies to B2B wholesale
