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VAT Weekly — May 4 – May 10, 2026

European Union4
Administrative News·

C-544/24 (Nekilnojamojo turto valdymas) - CJEU Rejects Proportionality Challenge to Lithuanian Fixed VAT Default Interest Rates

The Court of Justice ruled that fixed default interest on overdue VAT does not breach EU law if not excessive, distinguishing compensatory interest from punitive administrative penalties.

EU Legislation·

EU Council Reaches Deal to Strengthen VAT Fraud Enforcement Powers

The EU Council has agreed new rules to enhance cooperation between member states, EPPO, and OLAF in combating cross-border VAT carousel fraud that costs the EU €12.5-32.8 billion annually.

Administrative News·

CJEU Rules VAT Bad Debt Relief Limited to Original Creditor in Mokoryte Case (T-233/25 )

The Court of Justice ruled that VAT bad debt relief under Article 90 of the VAT Directive is only available to the original creditor who carried out the taxable transaction, not to assignees of receivables.

Policy Development·

EU Member States Approve VAT Data-Sharing Framework to Combat Cross-Border Fraud

EU member states endorsed legislation requiring direct sharing of VAT information with the European Public Prosecutor's Office and OLAF to strengthen cross-border anti-fraud investigations.

Germany3
Administrative News·

Germany Updates VAT Registration Form USt 1 TN with Editorial Changes

Germany has revised Form USt 1 TN for VAT registration proof, removing the official seal field and deleting automatic letter statements. Taxpayers must use the updated form immediately.

Administrative News·

Germany Clarifies Section 13c UStG VAT Liability for Public Law Entities

Germany's Federal Ministry of Finance has confirmed that public law entities engaged in commercial activities can face joint and several liability under Section 13c UStG following changes to Section 2b UStG.

Administrative News·

Germany Clarifies VAT Treatment of Multi-Purpose Voucher Intermediaries

The German Federal Ministry of Finance has updated administrative guidance on VAT treatment for intermediaries in multi-purpose voucher distribution chains, amending the VAT application decree.

Poland5
Policy Brief·

Poland Moves to VIDA

Poland’s Ministry of Finance has published draft legislation (Project UC147) to amend the Value Added Tax (VAT) Act as part of the country’s implementation of the European Union’s “VAT in the Digital Age” (ViDA) package.

Proposal·

Poland Proposes Simplified VAT Export Documentation in Draft VAT Act Amendment

Draft amendment to Poland's GST Act would liberalize documentation requirements for 0% VAT rate on exports, accepting multiple proof types beyond CC599C customs messages.

Administrative News·

Poland Proposes Major VAT and Taxpayer Law Changes for 2026-2027

Polish draft legislation introduces significant VAT reforms including elimination of certain reporting requirements, new allowances for goods import services, and VAT warehousing provisions, with implementation scheduled across three phases from October 2026 to July 2027.

Administrative News·

Poland Expands SENT Monitoring to Include CN 1518 Chemically Modified Fats and Oils

Poland has expanded the scope of its SENT transport monitoring system to include goods classified under Combined Nomenclature (CN) heading 1518, covering certain chemically modified animal, vegetable and microbial fats and oils.

Proposal·

Poland Proposes VAT Law Changes to Implement EU ViDA Directive

Poland's Ministry of Finance has published draft VAT law amendments to transpose EU Directive 2025/516, expanding the One-Stop Shop system and addressing gaps from the 2021 e-commerce VAT reforms.

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VAT Weekly — Past Issues

2026
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Jul 6 – Jul 12, 20267 articlesJun 29 – Jul 5, 202621 articlesJun 22 – Jun 28, 202615 articlesJun 15 – Jun 21, 202613 articlesJun 8 – Jun 14, 20265 articlesJun 1 – Jun 7, 20262 articlesMay 25 – May 31, 20263 articlesMay 18 – May 24, 202613 articlesMay 11 – May 17, 202637 articlesMay 4 – May 10, 202612 articlesApr 27 – May 3, 202611 articlesApr 20 – Apr 26, 202611 articlesApr 13 – Apr 19, 20269 articlesApr 6 – Apr 12, 202615 articlesMar 30 – Apr 5, 20268 articlesMar 23 – Mar 29, 20264 articlesMar 16 – Mar 22, 20269 articlesMar 9 – Mar 15, 20263 articlesMar 2 – Mar 8, 20265 articlesFeb 23 – Mar 1, 20262 articlesFeb 16 – Feb 22, 20261 articleFeb 9 – Feb 15, 20264 articlesFeb 2 – Feb 8, 20266 articlesJan 19 – Jan 25, 20264 articlesJan 12 – Jan 18, 20268 articles