VAT / GST news
Rate changes, registration rules, case law and guidance on VAT and GST from around the world, collected from tax authorities, advisers and specialist VAT publishers and updated daily.
1,398 articles in the archive, showing the latest 50.
62 Detained In €410M Electronics VAT Fraud, EU Says
European authorities detained 62 people in Portugal, Spain, and Italy suspected of orchestrating a VAT fraud scheme involving electronics that caused at least €410 million in tax losses across the EU. The operation was coordinated across multiple jurisdictions and announced…
VAT Headaches: Are “Exempt” and “Reverse Charge” Cumulative Invoice Requirements?
This article examines whether the EU VAT Directive's invoice requirements for exempt transactions under Article 226(11) and reverse charge mechanisms are cumulative or alternative obligations. It addresses a grey zone in VAT compliance that practitioners frequently encounter when determining which…
Spain Plans to Postpone VERI*FACTU Software Deadline to October 2028 and Align It with B2B E-Invoicing
On 5 October 2026, the Spanish government announced plans to postpone remaining VERI*FACTU/SIF invoicing-software deadlines to October 2028, aligning them with Spain's B2B e-invoicing rollout. The announcement represents a planned legislative change and the currently enacted deadlines remain formally in…
KPRA enforcement team visits restaurants, wedding halls
The Khyber Pakhtunkhwa Revenue Authority (KPRA) conducted compliance visits to restaurants and wedding halls in Mardan to monitor adherence to tax notices and assess business activity. The enforcement action targets sales tax compliance in the services sector.
Bolt Refused Chance To Appeal £190M VAT Ruling
The UK Supreme Court has refused Bolt's appeal over its claim to use a VAT margin scheme that would have reduced its estimated VAT liability of £190 million. The ruling is a significant blow to the ride-hailing company, which said…
Bulgaria – Amendments to the VAT Act
Bulgaria's Ministry of Finance has published a draft law amending the VAT Act for public consultation. The amendments are planned for implementation, though specific details of the changes have not been fully disclosed in the available description.
Portugal Clarifies Key VAT and Property Tax Rules
Portugal has issued clarifications on key VAT and property tax rules, providing guidance relevant to businesses and individuals operating in the country.
106 Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives
A reference deck covering 106 country profiles on e-invoicing, e-reporting, e-transport, SAF-T mandates, and ViDA initiatives, updated October 2026. It provides a global overview of how countries are adopting digital tax compliance solutions, reflecting the broad shift toward digitalization in…
Botswana VAT Portal for Non-Resident Digital Service Providers
Botswana's VAT regime for non-resident remote service providers became fully effective from October 1, 2026. Foreign providers of remote services that are registered or required to register must begin collecting VAT. A dedicated VAT portal has been established for non-resident…
France 2027 Budget VAT changes for television, company cars and property
France's 2027 Budget introduces VAT changes affecting television, company cars, and property. The article covers specific VAT rate or rule modifications in these sectors as part of France's finance bill.
57th GST Council Meet Approves Key Reforms & ITC Proposals
The 57th GST Council meeting, chaired by Finance Minister Nirmala Sitharaman at Bharat Mandapam in New Delhi, approved key reforms including measures to resolve GST disputes and improve input tax credit flow. The meeting aimed at reducing time and complexity…
A Small Value-Added Tax Could Pay for Tariff Repeal
The Tax Foundation argues that Trump administration tariffs should be replaced with a value-added tax, contending that a VAT would raise sustainable revenue with fewer economic distortions than the current tariff policy.
11 Arrested In €100M Plastics VAT Fraud, EU Says
Italian authorities arrested 11 people suspected of evading €100 million in VAT on plastic product trades. The European Public Prosecutor's Office announced the detentions as part of an investigation into the fraud scheme.
GSTAT Ghaziabad Holds Departmental Appeal Not Maintainable Below Prescribed Rs. 20 Lakh Limit
The Goods and Services Tax Appellate Tribunal in Ghaziabad has ruled that a departmental appeal cannot be maintained where the disputed tax demand falls below the prescribed financial limit of Rs. 20 lakh, unless the revenue authority identifies an applicable…
GST Council May Consider Reducing Tax on Delivery Charges From 18% to 5%
The 57th GST Council meeting is set to consider reducing the tax on delivery charges from 18% to 5%. The meeting, which focuses on streamlining tax rates, easing compliance and clarifying input tax credit claims across industries, will examine proposals…
European Court T-773/25 (Finanzamt für Großbetriebe) – Judgment – Late “Reverse charge” invoices cannot activate the triangular simplification
The European Court's T-773/25 judgment addresses a critical VAT issue: whether late-issued reverse charge invoices can retroactively activate the triangular simplification mechanism. The court ruled that such invoices cannot trigger triangular simplification with retroactive (ex tunc) effect, only ex nunc…
Belgium raises VAT registration threshold to €30,000 by 2031
Belgium is incrementally raising its VAT registration threshold to €30,000 by 2031, giving small businesses greater relief from VAT compliance obligations. The phased increase allows smaller enterprises to remain outside the VAT system for longer, reducing administrative burdens. This represents…
Germany Plans Digital Reporting System for 2030
Germany is introducing an e-invoicing mandate in 2027, followed by a digital reporting system in 2030. Businesses should familiarise themselves with the new rules, thresholds and deadlines to ensure compliance with the upcoming requirements.
Romania e-VAT retreat exposes challenges of pre-filled VAT returns
Romania has scaled back its e-VAT pre-filled return system following implementation difficulties, highlighting the broader challenges governments face when automating VAT compliance through pre-populated returns. The retreat reveals tensions between tax authority data capabilities and taxpayer reality, including data mismatches…
Split Payment Tax Reform: Preparing Cash Flow for the Transition
Split payment VAT mechanisms, where the tax portion of a payment is diverted directly to government accounts rather than passing through the supplier, create significant cash flow challenges for businesses. This article examines how companies can prepare for split payment…
Ireland’s VAT Reform Moves Toward Mandatory E-Invoicing and Digital Reporting
Ireland is advancing VAT reform that will introduce mandatory e-invoicing and digital reporting requirements, aligning with broader EU initiatives. The reform is expected to move businesses away from paper-based invoicing toward structured digital formats, with real-time or near-real-time VAT data…
UK Healthcare VAT Exemption and Its Impact on Medical Practices
The UK's VAT exemption for healthcare services has broad implications for medical practices, affecting input VAT recovery, cost structures, and pricing decisions. Exempt status means practices cannot reclaim VAT on purchases, embedding those costs into operations. The article explores how…
Canal+ Warns France’s VAT Hike Could Cost €200m and Hit Jobs
Canal+, the French pay-television group, has warned that France's proposed VAT rate increase on its services could cost the company approximately €200 million and threaten jobs. The company argues the hike disproportionately impacts subscription-based media businesses and could force subscription…
Spain’s B2B e-invoicing mandate will start in October 2027
Spain has published a Ministerial Order setting October 2027 as the start date for mandatory business-to-business e-invoicing. The order also sets out the key technical rules that businesses will need to follow to comply with the new requirement.
EU proposes extending optional VAT reverse charge to July 2030 ViDA
The EU is proposing to extend the optional VAT reverse charge mechanism deadline to July 2030, aligning it with the broader VAT in the Digital Age (ViDA) reform timeline. The optional reverse charge allows member states to apply the mechanism…
Main VAT and other indirect tax developments in Poland
This article covers recent VAT and indirect tax developments in Poland, providing practitioners with an overview of legislative changes, regulatory updates, and compliance requirements affecting businesses operating in the Polish market. Poland has been an active jurisdiction for VAT reform,…
Court Supports VAT Exemption for Integrated Medical-Treatment Stays
A court has ruled in favor of VAT exemption for integrated medical-treatment stays, affirming that accommodation provided as part of a medical treatment package qualifies for exemption rather than being treated as a standard taxable hospitality service. The decision clarifies…
Agenda of the ECJ/General Court VAT cases – 2 Judgments, 1 AG Opinion, 1 Hearing till November 5, 2026
A scheduled overview of upcoming European Court of Justice and General Court VAT cases, covering two forthcoming judgments, one Advocate General opinion, and one hearing through to November 5, 2026. The agenda tracks significant VAT litigation at the EU level,…
From KSeF to Pre-Filled VAT Returns: Poland’s Next Phase of VAT Digitalisation Takes Shape
Poland is advancing its VAT digitalisation agenda beyond the KSeF mandatory e-invoicing system, with plans for pre-filled VAT returns and a new e-VAT reporting framework. KSeF penalties have been delayed until 2027, giving businesses additional time to comply, while authorities…
GST Council May Consider Proposals on Arrest Powers, ITC Protection & Prosecution Threshold at Upcoming Meeting
The GST Council is set to consider a package of enforcement and process reforms at its meeting on 8 October, including a proposal to remove tax officers' power to arrest taxpayers and transfer that authority to the judiciary. The council…
VAT OSS vs. Local Registration: Which to Choose When Selling in the EU
Businesses selling goods or services in the EU must choose between registering for VAT under the One Stop Shop scheme or registering locally in individual member states. The right approach depends on factors including whether the business holds stock in…
Can You Reclaim VAT on Corporate Events When Family Members Are Invited?
A recent Polish ruling has found that the presence of family members at corporate events does not necessarily prevent businesses from reclaiming VAT on those events.
Gujarat AAR Rules No GST Applicable on Amounts Recovered from Employees Towards Canteen Meals
The Gujarat Authority for Advance Ruling has determined that GST does not apply to amounts recovered from employees for canteen meals at Torrent Pharmaceuticals sites, including its Indrad plant, R&D facility and corporate office. The authority found that deductions from…
Rwanda Digital Services VAT Raises Compliance Questions
Rwanda has introduced a VAT regime for non-resident digital service providers, but questions remain around compliance in areas including registration requirements, thresholds and the treatment of business-to-business transactions.
Belgium debates 1% VAT hike to 22%
Belgium is debating a proposal to increase its standard VAT rate by one percentage point, from the current 21% to 22%. The discussion is part of broader fiscal consolidation efforts as the government explores revenue-raising measures. A VAT rate increase…
Flashback on ECJ Cases C-320/88 (Shipping and Forwarding Enterprise Safe) – Economic ownership constitutes a supply of goods
A retrospective analysis of the landmark ECJ case C-320/88 (Shipping and Forwarding Enterprise Safe), which established that the transfer of economic ownership of goods constitutes a supply for VAT purposes, even without a transfer of legal title. The ruling clarified…
France: VAT e-reporting obligations clarified
France has clarified the rules governing VAT e-reporting, setting out transaction and payment reporting obligations that will apply under its e-invoicing regime from 2026 and 2027.
Swiss VAT rise 8.1% to 8.5% referendum
Switzerland's parliament is working toward a compromise to raise the standard VAT rate from 8.1% to 8.5%. The proposal is subject to a potential referendum, reflecting Switzerland's direct democracy process for significant fiscal changes. The rate increase is primarily intended…
Croatia Amends B2C Fiscalization Rulebook Ahead of 2027
Croatia has amended its B2C fiscalization rulebook in preparation for regulatory changes taking effect in 2027. The updated rules govern how businesses must record and report consumer transactions electronically, building on Croatia's existing fiscalization framework. The amendments are expected to…
France Clarifies VAT E-Reporting Rules After September 2026 Launch
Following the September 2026 launch of France's mandatory VAT e-reporting regime, French tax authorities have issued clarifications to address practical questions arising from early implementation. These clarifications likely cover reporting timelines, data formats, scope of transactions, and obligations for foreign…
HMRC Announces VAT Assist Service for Accurate VAT Returns
HMRC has announced a new VAT Assist service designed to help businesses file more accurate VAT returns. The service appears to provide guidance and support to reduce errors in VAT submissions, reflecting HMRC's ongoing effort to improve compliance and reduce…
Agra GSTAT Says Service Tax on Cancelled Pre-GST Flat Bookings Can’t Be Availed as ITC
India's Agra Bench of the Goods and Services Tax Appellate Tribunal has ruled that service tax paid on flat bookings made before the introduction of GST, which were later cancelled under the GST regime, cannot be reclaimed as Input Tax…
Azerbaijan: E-commerce VAT registration threshold set
Azerbaijan has introduced a VAT registration threshold of US$10,000 for non-resident businesses selling goods and services online, establishing clear rules for e-commerce VAT compliance in the country.
Uruguay Extends Reduced VAT Rate for Tourism Sector Through April 2027
Uruguay has extended its reduced VAT rate for the tourism sector through April 2027. The measure, which lowers the standard VAT rate applicable to tourism-related services and transactions, aims to continue supporting the sector's recovery and competitiveness. This extension maintains…
Indirect tax updates | Grant Thornton
Grant Thornton publishes monthly indirect tax updates covering the latest developments for practitioners. The page serves as a recurring resource for VAT, GST, and related indirect tax changes.
European digital VAT landscape – overview
An overview of the evolving digital VAT landscape across Europe, covering eInvoicing mandates, eReporting requirements, and real-time VAT reporting developments across EU member states. The piece synthesizes the wave of regulatory changes reshaping how businesses handle VAT compliance digitally, providing…
Serbia – E-Invoicing, E-Reporting, E-Delivery Guide
A comprehensive guide to Serbia's eInvoicing, eReporting, and eDelivery framework, detailing the regulatory requirements businesses must follow when operating in the country. The guide covers the technical and legal obligations underpinning Serbia's digital invoicing system, including scope, applicable transactions, and…
EU targets removal of €150 IOSS threshold
The EU is considering removing the €150 threshold for the Import One-Stop Shop (IOSS) scheme, which currently applies to low-value goods imported into the EU. Eliminating this ceiling would significantly expand the scope of IOSS, requiring sellers and marketplaces to…
Bulgaria Proposes Mandatory E-Invoicing and Real-Time VAT Reporting from 2028
Bulgaria has proposed legislation to introduce mandatory eInvoicing and real-time VAT reporting starting in 2028. The proposal would require businesses to issue structured electronic invoices and transmit transaction data to tax authorities in real time, aligning Bulgaria with broader EU…
Spain’s B2B E-Invoicing Timeline Updated: SPFE Rules and Proposed Deadlines
Spain has updated the timeline for its B2B eInvoicing mandate under the SPFE (Spanish eInvoicing) framework, with revised proposed deadlines now clarified for businesses. The update outlines the technical rules governing structured invoice exchange between businesses, reflecting regulatory refinements ahead…