Key Takeaways The Reemtsma principle allows VAT to be recovered from tax authorities when the supplier is unable or unwilling to correct an overcharge. Recent CJEU rulings have clarified its application in land transactions, missed deadlines, and supplier insolvency...
If you’ve ever dealt with goods crossing EU borders between multiple trading partners, you’ll know how quickly VAT obligations can become complicated. Enter triangulation, a simplification mechanism designed to ease VAT compliance for businesses involved in...
Poland is pressing ahead with its national e-invoicing system, the Krajowy System e-Faktur (KSeF), confirming that mandatory B2B e-invoicing will be rolled out in stages from February 2026, despite prior delays and technical challenges. The Ministry of Finance (MoF)...
Croatia has officially confirmed the introduction of mandatory business-to-business (B2B) electronic invoicing beginning 1 January 2026, as part of its sweeping Fiscalization 2.0 reform project. With the Fiscalization Act now passed and published, the initiative is...
VAT compliance in the EU has undergone a digital overhaul, thanks to the One Stop Shop (OSS) and the rise of mandatory e-invoicing. Together, they’re transforming the way cross-border VAT is reported, recovered, and regulated. What Is OSS? The One Stop Shop (OSS) is a...
