1 June 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) on 16 January 2025 has executed implementing regulations (Revenue Regulations 003-2025) for
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
e-invoicing: l’Ordre des Experts-comptables ‘La Source’ free platform The Order of Chartered Accountants has announced the creation of an electronic invoicing platform (via the existing ‘La Source‘) to support small
European Commission: eight states fail to fully implement new pan-EU VAT registration scheme The EC has opened infringement proceedings against eight member states for their failure to transpose the amending
New Federal Government commits to 3% Digital Services Tax by 2027 Belgium’s new coaltion government included a commitment to introduce a 3% Digital Services Tax (DST) by 2027. This was
Summary of The Finance Act 2025 and Amendments to the CGST Act The Finance Bill 2025, submitted on 1 February, was enacted this week. It contains a number of changes
March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended
Proposal to harmonisation of sales tax classifications on digital goods and services The US Multistate Tax Commission (MTC) working group is to produce a white paper proposing pan-US harmonisation on
Fiscal cash registers extends in the hospitality sector The new Belgian government is extending the mandate of fiscal cash registers throughout the hospitality and similar VAT-fraud prone sectors. Belgium introduced
European Commission: seven states fail to fully implement reduced rate freedoms The EC has opened infringement proceedings against eight member states for their failure to fully communicate their transposition on
New coalition agreement includes reduced VAT rate changes A new federal Belgian government has been formed with five parties striking a ‘Federal Coalition Agreement 2025-2029’, dubbed the “Arizona deal”. Within
Small taxpayers, pre-completed VAT returns launch based on SdI e-invoicing The Italian Revenue Agency has extend the option of pre-filled VAT returns this month for certain taxpayers. These are based
Review of policy measures, examples of cooperation and future progress The EU Parliaments research service has produced a briefing on EU VAT fraud. It covers: Background to the VAT Gap
Transaction-level VAT calculations and deductions reporting with monthly return Slovenia is to impose VAT Ledger reporting alongside the periodic VAT return. The new measure, now enacted in the VAT Act,
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
Government mulls 0.4% VAT rise to 21.4% following failure of reduced rate reform The Dutch government is considering raising the high VAT rate from 21% to 21.4% to compensate for
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