Kworia News
Articles tagged vat
Belgium released operational guidance specifying TARIC certificate codes and customs declaration data elements required for EUDR compliance starting 30 December 2026. The guidance details five C-type codes and ten Y-type codes that must be reported in customs declarations, along with standardized reference number formats.
Starting 15 October 2026, Belgium will automatically verify ODS certificates through the EU CSW-CERTEX platform in IDMS, requiring businesses to ensure accurate declarations before this date.
Bulgaria's Ministry of Finance has proposed mandatory structured e-invoicing and real-time VAT reporting from January 1, 2028. VAT-registered suppliers must issue compliant e-invoices with unique compliance codes from the National Revenue Agency, and failure to do so disqualifies recipients from claiming input VAT deductions.
Italy's Circular 7/E clarifies key tax rules for amateur sports organizations, including income thresholds, VAT exemptions, and fundraising regulations, providing much-needed guidance for practitioners in the sector.
France will abolish its simplified VAT regime (RSI) effective 1 January 2027, with automatic migration to the normal real VAT regime and new e-reporting obligations starting 1 September 2027. Affected businesses will transition to quarterly or monthly filing based on turnover thresholds.
Germany's BZSt has confirmed a partial outage of its online VAT ID confirmation system (USt-IdNr) as of September 21, 2026, causing form submission errors and disrupting cross-border transactions. No resolution timeline has been provided.
Belgian vehicle dealers must submit VAT attestation applications between 1 October 2026 and 26 February 2027 to renew merchant license plates under new SPF Finances regulations. The process involves a 10-business-day processing window with strict deadlines, and procedural changes now require separate applications for trial and professional plates.
Belgium's SPF Finances acknowledged a technical failure in its new VAT payment processing chain, causing incorrect allocation of payments and erroneous reminders to taxpayers for June and Q2 2026 declarations. Affected businesses will not incur penalties, and no timeline for regularization has been disclosed.
Peppol Day Finland 2026 revealed how mandatory e-invoicing regimes boost cross-border digital trade volumes. Belgium's mandate increased transactions with Finnish companies dramatically, while a Japan–Finland initiative extended the OpenPeppol PINT model to Europe, highlighting global interoperability progress.
Belgium has delayed its VAT rules for temporary cross-border goods placements until July 1, 2028, offering businesses a two-year interim compliance window with simplified VAT registration requirements.
As of September 1, 2026, Dutch entrepreneurs can opt to receive tax authority correspondence digitally through the Mijn Belastingdienst Zakelijk portal. The programme begins with VAT notices and features email alerts and intermediary access for tax advisors.
HMRC's VAT Notice 723A allows non-UK businesses to reclaim UK VAT on supplies received from January 1, 2021 onwards. The scheme requires reciprocity and uses a defined claim period (July 1 to June 30) with claims covering three to twelve months. Import VAT and VAT group claims have specific eligibility rules.
