Council of the EU extends to Feb 2028 anti-fraud measure On 28 February 2025, the Council of the EU agreed to renew Poland’s derogation from the EU VAT Directive via its Split Payments mechanism. In 2019, Poland introduced a split payment bank account requirement in
More countries experiment with removing VAT cash payments to combat fraud Many countries are again evaluating split payments: the Netherlands and even the UK are undergoing evaluations and pilots. The VAT split payment mechanism is used across various regions to improve tax compliance, reduce fraud,
Implementation of VAT 2026-33 include full scale split payments measure to tackle fraud Brazil’s implementation of VAT starting 1st January 2026 introduces an innovative “intelligent split payment” system designed to reduce VAT fraud and improve compliance. Under this system, payment service providers will not only
Real-time VAT calculations, reporting and split payments direct to Belastingdienst The Dutch tax authorities are to review the introduction of live VAT determination and split payments to tackle VAT fraud particularly in the B2C sector. The tax authorities are expected to do more consultations with
European Commission grants extension of anti-VAT fraud measure until February 2028 Poland has won an extension of its derivation from the EU VAT Directive to impose withholding VAT, or split payments, on certain goods and services transactions. The measure, approved by the EU Council, was
Ending of Withholding VAT requirements for electronic payments 1st Sept 2025 The requirement for payment providers to withhold the VAT element on electronic payments for foreign digital services will end on 1 September 2024. This was confirmed last week in a Ministry of the Economy
Anti-VAT fraud VAT splitting measure The Italian Department of Finance has extend the list of companies which suppliers must apply VAT split payments on. This requires suppliers to pay the VAT element of their sales invoice into special, blocked VAT bank accounts with the tax
Ongoing evaluation of withholding VAT on non-resident sellers The UK government has recommitted to exploring VAT split payments by payment service providers on ecommerce trade between UK consumers and non-resident sellers. This came in yesterday’s Treasury Command Paper on tax administration and maintenance. Many challenges
The European group of finance ministers, Economic and Financial Affairs Council (ECOFIN), reported to the European Council on progress of various EU VAT reforms. This came on 3 June 2021. Follow all the European Union’s completed and planned reforms via VAT Calc’s EU VAT reform
