SAFE defence fund to enjoy temporary VAT exemption The European Commission has proposed a new €150 billion defence fund, known as the Security Action for Europe (SAFE) bill, which includes a temporary value-added tax (VAT) exemption for defence products. The proposal, published on Wednesday, aims
14th April member states freed to mandate e-invoicing without Commission approval; obligation for customer to agree to e-invoicing upon ViDA approval As part of VAT in the Digital Age reforms adopted on 11 March 2025, the European Commission is removing the legal hurdles (Articles 218
July 2030: ViDA Pillar 1, B2B Intra-community EU Digital Reporting Requirement & structured e-invoicing Work progresses for July 2030 launch; existing real-time reporting regime harmonisation to EU standards by Jan 2035 As part of the EU ViDA reforms, the Council of the EU adopted e-invoicing
2024: €13bn VAT fraud investigations European Public Prosecutor’s Office The European Public Prosecutor’s (EPPO) office 2024 report has revealed over half of EU budgetary losses it investigated were down to VAT fraud. The latest European Union VAT Gap is estimated at €89 billion for 2022.
Optional single EU return for €150 consignment import VAT reporting The EU e-commerce VAT package has now come into force on 1 July 2021, including the introduction of the new pan-EU Import One-Stop Ship (IOSS) return. March 2025 update: as part of the ViDA reforms,
Digital Certificate to replace paper version by 1 July 2032 The EU’s Council on 18 February 2025 adopted the proposed Electronic VAT Exemption Certificate. The EC made the proposal in July 2024 to amend the VAT Directive to allow for a digital VAT exemption certificate.
European Tax Adviser Federation calls for better EU e-invoicing governance The European Tax Adviser Federation (ETAF) has called for the European Commission to introduce more regional regulation of e-invoicing to promote security and better adoption. The strategy aims to boost e-invoicing adoption by integrating it
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 and types of fraud Member State and EC policy measures Future progress and challenges. The
Gender inequality in the VAT system and wider tax sphere Does the VAT burden unfairly fall more heavily on women than men? There is lots of proof it does resulting from gender differences in consumption expenditures. For example, Akram- Lodhi and Van Staveren study in
