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Europe Updates — Apr 6 – Apr 12, 2026

Germany4
Official Guidance·

Germany Clarifies VAT Exemption for Supplies Preceding Import of Goods

Germany's Federal Ministry of Finance issued guidance on April 9, 2026, clarifying the application of VAT exemptions for supplies that precede the import of goods under Section 4 No. 4b of the VAT Act.

Official Guidance·

Germany Applies Reduced VAT Rate to Sudoku Magazines Following CJEU Ruling

German Finance Ministry implements CJEU judgment that sudoku magazines qualify for reduced VAT rate under press publication provisions.

Administrative News·

Germany Expands VAT Guidance on Supplies Preceding Imports Under Section 4 No. 4b UStG

The German Federal Ministry of Finance has significantly expanded its explanations in the VAT Application Decree regarding the exemption for supplies preceding imports under Section 4 No. 4b UStG.

Administrative News·

Germany Updates Gas and Electricity Reseller VAT Reverse Charge Form

The German Federal Ministry of Finance has issued a new template for documenting gas and electricity reseller status for VAT reverse charge purposes.

Poland2
Administrative News·

Poland Issues Guidance Ahead of KSeF Phase II Mandatory E-Invoicing

Polish tax authorities have issued comprehensive guidance covering the key operational aspects of Phase II of the mandatory KSeF e-invoicing system, which begins 1 April 2026.

Proposal·

Poland Proposes to Advance ViDA Implementation Through VAT Amendment Bill UC147

Poland’s Prime Minister’s Office has published draft Bill UC147, which would amend the VAT Act to implement selected provisions of Council Directive (EU) 2025/516 as part of the EU’s VAT in the Digital Age (ViDA) package. The proposal focuses on clarifying existing VAT rules for e-commerce and cross-border transactions and expanding the use of the One Stop Shop (OSS) regime. The draft is intended to transpose Article 2 of the ViDA Directive by 30 December 2026 and Article 4 by 30 June 2029. Most of the proposed measures would apply from 1 January 2027.

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Europe Weekly Updates — Past Issues

2026
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Jul 6 – Jul 12, 20261 articleJun 29 – Jul 5, 20269 articlesJun 22 – Jun 28, 20261 articleJun 15 – Jun 21, 202611 articlesJun 8 – Jun 14, 20264 articlesJun 1 – Jun 7, 20261 articleMay 25 – May 31, 20262 articlesMay 18 – May 24, 20268 articlesMay 11 – May 17, 202618 articlesMay 4 – May 10, 202610 articlesApr 27 – May 3, 20268 articlesApr 20 – Apr 26, 202610 articlesApr 13 – Apr 19, 20268 articlesApr 6 – Apr 12, 202614 articlesMar 30 – Apr 5, 20268 articlesMar 23 – Mar 29, 20264 articlesMar 16 – Mar 22, 20266 articlesMar 9 – Mar 15, 20262 articlesMar 2 – Mar 8, 20263 articlesFeb 23 – Mar 1, 20262 articlesFeb 16 – Feb 22, 20261 articleFeb 9 – Feb 15, 20263 articlesFeb 2 – Feb 8, 20265 articlesJan 19 – Jan 25, 20262 articlesJan 12 – Jan 18, 20262 articles