Slovakia Introduces Reverse Charge on Import VAT
Slovakia is introducing the reverse charge mechanism on import VAT through a phased implementation starting in July 2025.
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Slovakia is introducing the reverse charge mechanism on import VAT through a phased implementation starting in July 2025.
ECJ C-527/23 focused on the right to deduct input VAT on administrative services provided by other companies within the same group.
In this article, we’ll guide you through an end-of-the-year checklist, gathering the most important VAT changes for 2025, with a focus on non-established entities
Latvia implements the new EU VAT scheme for small and medium enterprises, in alignment with VAT Directive.
France extends VAT reverse charge mechanism in of energy certificates relating to guarantees of origin and production certificates for gas and electricity.
Portuguese VAT-registered taxpayers must submit an annual confirmation of the information in the UBO registry in Portugal.
UK and Italy reach a reciprocity agreement for VAT refund purposes via 13th Directive. UK businesses can now claim the VAT incurred in Italy even though not being VAT-registered.
New E-Delivery Address requirement for established businesses in Poland replacing the paper correspondence. The requirement has recently postponed.
France introduced the full VAT group simplification starting January 2023, allowing VAT groups to be treated as single taxable persons. Find also the 2024 updates.
The Hungarian reverse charge mechanism for construction services applies only to activities subject to official authorization or notification to an authority.
Spain implemented significant changes to its EPR regulations for packaging. Online marketplaces will check the compliance of their Sellers. If you are selling in the Spanish market, make sure you comply with the new obligations!
Find information about what is an EORI number, why is it important and how to get it in the UK.