Slovakia Releases Rules for Late VAT Registration
Slovakia published updated guidelines on the procedure applicable to domestic taxable persons in the event of late VAT registration.
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VAT in the Digital Age (ViDA) Adopted
The Council has formally adopted the VAT in the digital age package on 11 March 2025.
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Norway Introduces UBO Registration Obligation
Norway introduces UBO registration obligation by January 2025, with a grace period without penalties until July 31, 2025
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ECJ Rules on VAT Treatment for Electric Vehicle Charging
The ECJ clarified the VAT treatment of electric vehicle charging services when access is offered to an international charging point network. From a VAT perspective, a commission contract takes place.
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Place of Supply Rules for Live Online Events in 2025
From 1 January 2025, the supply of entrance tickets to end consumers for live online events will be taxable where the customer resides.
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EU SME Scheme: Upcoming Changes for 2025
Changes in SME VAT scheme open the VAT exemption simplification to the cross-border activity. Eligible businesses may benefit from the SME scheme in other Member States if conditions are met.
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New EU Batteries Regulation: What You Need to Know
The new regulation will have an impact on a wide range of business operators involved in manufacturing, distribution, retail and recycling of batteries. Amazon sellers must also be compliant.
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Amazon to End Call-Off Stock Program for Sellers: What You Need to Know
Amazon announced the end of the Call-Off Stock (COS) Program for sellers by 1 August 2024.
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Italian Plastic Tax by July 2026
Italian Plastic tax on manufactured products for single use. The obligation has been postponed again to July 2026.
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Full VAT group simplification in France
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.
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Dutch VAT Groups Change in 2024
Dutch VAT groups scheme changes in 2024 have an impact on foreign businesses. Transactions between a permanent establishment and the head office are now relevant for VAT purposes.
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Case Study: VAT on Fuel Cards Services
Fuel Cards Suppliers provide services in several countries. You will find an overview of the VAT challenges involved in this activity, and how Marosa can help these companies.