


ViDA drops marketplace deemed supplier on EU sellers’ goods sales
EU VAT in the Digital Age drops proposal to extend VAT deemed supplier obligations on facilitating marketplaces Marketplaces, or ‘electronic interfaces’ have been let off the hook for taking responsibility for their EU-resident sellers’ B2C goods transactions as part of the EU VAT in the

Cape Verde VAT on digital services
Non-residents VAT obligations for electronic services The island archipelago of Cape Verde imposed Value Added Tax on foreign providers of digital services to its consumers in January 2022. The obligation only applies to non-resident providers identified by the Ministry of Finance in a regularly updated


Slovenia VAT group introduction
Slovenia becomes 19th EU member states with VAT group simplification option Slovenia is to introduce the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. This is based on Article 11 of the EU

Greece B2B construction VAT reverse charge 2025
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

Sweden VAT Non-Fungible Tokens digital artwork
Digital artwork and NFT a single VAT digital services supply The Swedish Tax Agency, Skatteverket, has provided guidance at the end of last month on the Value Added Tax liabilities for digital artwork and linked Non-Fungible Token (NFT). In short, it concludes they represent a

Reverse charge B2B goods for foreign companies in VAT Advisor

Croatia extends heating VAT cut till March 2025
Government give further 1-year extension of VAT reduction Croatia’ has prolonged again the cut in VAT on heating from 25% to 5%. Gas would also be held at 5% from its usual reduced rate of 13%. This cut was due to expire from 1 April
