Croatia Releases 2026 Half-Year Results Under Expanded Fiscalization Regime
Croatia’s Tax Administration (Porezna uprava) has published the first half-year results since the country’s expanded fiscalization rules took effect on January 1, 2026. Businesses issued 1,195,725,547 fiscal receipts between January and June 2026, with a combined value of €25.14 billion.
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Croatia Releases 2026 Half-Year Results Under Expanded Fiscalization Regime
Croatia’s Tax Administration (Porezna uprava) has published the first half-year results since the country’s expanded fiscalization rules took effect on January 1, 2026. Businesses issued 1,195,725,547 fiscal receipts between January and June 2026, with a combined value of €25.14 billion.
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VAT in Austria: Six Month Into 2026 - New VAT Rates From July 1
The first half of 2026 brought several significant VAT developments in Austria. The most notable is the introduction of a new 4.9% VAT rate for specified essential foodstuffs, effective 1 July 2026. Other changes include a 0% VAT rate for feminine hygiene products and contraceptives, new VAT rules for high-value residential lettings, amendments to cash register requirements and revised Intrastat thresholds.
Irish Fiscal Advisory Council Examines Multinationals’ Contribution to Tax Revenues in Ireland
The Irish Fiscal Advisory Council has published a new analysis examining Ireland’s growing reliance on foreign-owned multinationals for tax revenues. While broader than VAT alone, the report highlights that multinational firms in the manufacturing, technology and financial services sectors contributed more than €13 billion in VAT and payroll taxes in 2024, accounting for almost one-fifth of all VAT and payroll tax receipts.
Ireland: Farm Equipment Installed in Existing Buildings Does Not Qualify for Flat-Rate VAT Refund
The Irish Tax Appeals Commission has held that a flat-rate farmer is not entitled to a VAT refund for equipment installed in an existing farm building where the works do not involve the construction, extension, alteration or reconstruction of the building itself.
Bulgaria: Court Upholds Denial of Input VAT Deduction Due to Insufficient Evidence of Supplies
The Bulgarian Supreme Administrative Court has upheld a tax assessment denying a taxpayer’s right to deduct input VAT in relation to invoices issued for advertising and construction services.
Italy's VAT Act Rewrite Enters Its Final Preparation Year
Six months into 2026, Italy is preparing for the most significant restructuring of its VAT framework in more than fifty years. A new Consolidated VAT Code will replace the patchwork of legislation that has governed Italian VAT since the 1970s, but most of its substantive provisions do not take effect until January 2027. The first half of 2026 has therefore become a transition year: businesses are adapting to the new framework while tax authorities continue tightening fiscal controls, expanding digital reporting, and aligning domestic rules with broader EU reforms.
Belgium Mandates New Certified Cash Register System (GKS 2.0) from 1 July 2026
Belgium's Federal Public Service Finance has published a Royal Decree on 3 June 2026 making GKS 2.0 — the new version of the registered cash register system — mandatory for hospitality businesses.
France Finalizes Reduced 5.5% VAT Rate for Small Solar Panel Installation
France's tax administration (DGFiP) published updated guidance on June 10, 2026, finalizing rules on the reduced 5.5% VAT rate for the supply and installation of residential solar electricity equipment, following a public consultation launched in October 2025. The guidance (BOI-TVA-LIQ-30-20-97) implements Article 42 of the 2025 Finance Law (Law No. 2025-127 of February 14, 2025).
Finnish Tax Administration Relocates Helsinki Office to Pasila Service Point
Finland's Tax Administration moves its Helsinki customer service from Hämeentie to a shared government service point in Pasila from June 1, 2026.
Tallinn Court Upholds Retroactive VAT Registration in Cross-Border Vehicle Leasing Case
The Tallinn Administrative Court ruled on February 19, 2025 (case no. 3-24-1534, entered into force on May 23, 2026) that a tax authority's decision to retroactively register a foreign company as an Estonian VAT payer was lawful, rejecting the company's challenge.
Danish Tax Council Rules Job-Focused Danish Language Courses for Refugees Are VAT-Exempt
The Danish Tax Council has ruled that specialized Danish-language courses aimed at helping refugees from a country identified only as "Y1" find and keep jobs in agriculture and cleaning are exempt from VAT as vocational education, in a binding decision published June 8, 2026 (SKM2026.274.SR).
Danish Tax Council: No VAT Liability for Third-Country Direct Sales
Denmark's Tax Council ruled that sellers using DDU/DAP terms with consumer as importer avoid Danish VAT registration and sales tax obligations.
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