VAT and Personal Data: The EU Confronts the “Free” Digital Service Model
Free services, personal data and VAT: the EU clarifies the rules and challenges the current taxation of digital platforms.
Intra-EU Acquisitions: The Risk of Double VAT Taxation
A recent preliminary ruling by the Court of Justice of the European Union (CJEU) in Case T-638/24 reaffirms that intra-Community acquisitions of goods remain subject to VAT even where the exempt intra-Community supply was incorrectly […]
French Finance Bill 2026: Key Tax Measures for Businesses
On Tuesday, October 14, the new government led by Sebastien Lecornu presented the Finance Bill for 2026, in compliance with the 70-day period granted to Parliament to deliberate. The Finance Bill 2026 (PLF 2026) provides […]
UK VAT Refund 2025 – Claim Before December 31 !
BTOBNICE assists foreign companies with UK VAT recovery. Submit your 2024–2025 refund claim to HMRC before December 31, 2025.
VAT and Cash Register Software: End of Self-Certification Postponed to August 31, 2026
The French tax authorities announced this week the postponement to September 1, 2026 of the obligation to have cash register software and systems certified by an accredited body. The option of self-certification by software publishers, […]
E-Invoicing France: Simplification Measures
E-invoicing reform in France: discover the simplification measures, the 2026–2027 timeline, and the VAT obligations for businesses.
VAT on composite supplies: TV subscriptions
The French tax authorities have published this week important clarifications on the VAT rules applicable to subscriptions to television services offered in the form of composite supplies. What is a composite supply for VAT purposes? […]
EU Customs Reform: One Step Closer
On 27 June 2025, the Council of the European Union adopted its negotiating mandate for a major update to the Union Customs Code (UCC). This marks a decisive shift from technical discussions to formal negotiations […]
European VAT on Works of Art
New European VAT regime applicable to the resale of works of art : French VAT rates and eligibility conditions of margin scheme
SME VAT exemption scheme: French Parliament repeals proposed reform
On June 2, 2025, the French National Assembly unanimously voted to repeal the reform of the VAT exemption threshold, which was initially scheduled to come into force on March 1, 2025. The bill now awaits final approval by the Senate, where no opposition is expected.
