Ireland: Tax authority clarifies VAT deductibility for insurance, reinsurance
Ireland’s tax authority has issued updated rules on VAT deductibility for insurance and reinsurance activities. The guidance, published in the Tax and Duty Manual, defines life insurance, non-life insurance, and reinsurance, and confirms that
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EU Commission pushes for enhanced collaboration against tax fraud
The European Commission unveiled a proposal to enhance cooperation in combating VAT fraud, focusing on improved information exchange and access to VAT data on 13 November 2025. The European Commission proposed an amendment to strengthen
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China: Finance Ministry consults on draft VAT law regulations
The new draft VAT law aligns with existing VAT policies while introducing key adjustments, organised into six chapters covering provisions, rates, payable taxes, incentives, administration, and supplementary rules. China's Ministry of Finance has
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Norway intensifies VAT audits and enforcement for online businesses
Norway’s tax authorities' audits of 150 foreign digital service providers recovered nearly NOK 4.9 billion in VAT, penalties, and post-registration filings between 2016 and 2025. Norway’s tax administration (Skatteetaten), in a press
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Nigeria introduces e-invoicing platform to curb tax evasion
Nigeria's Federal Inland Revenue Service (FIRS) has launched a new e-invoicing platform, the Merchant Buyer Solution (eInvoice), alongside the National Electronic Invoicing Inter-Agency Steering Committee on 29 April 2025. The rollout is phased,
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EU: VAT in the Digital Age (ViDA) Package goes into effect
The Council Directive (EU) 2025/516 for the EU's VAT in the Digital Age (ViDA) Package took effect on 14 April 2025, 20 days after its publication in the EU's Official Journal. The package introduces updates to the EU's VAT systems to align with
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UN Tax Committee: Guidance on Indirect Taxes
At the meeting of the UN Tax Committee on 27 March 2025 the subcommittee dealing with indirect taxation matters put forward some potential issues that the next membership of the Tax Committee may wish to consider at future sessions. The
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Norway signs renegotiated agreement with the EU to combat international VAT fraud
Norway's Ambassador to the EU, Anders H. Eide, signed a renegotiated agreement with the EU on administrative cooperation in VAT on 2 October 2024. The agreement aims to combat international VAT fraud. The full announcement was published on 21
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EU approves Estonia’s special VAT measure on passenger cars
The EU has published Council Implementing Decision 2025/539 (the Decision) on 21 March 2025, which allows Estonia to continue applying a special VAT measure, deviating from parts of the VAT Directive (2006/112). Under the Decision, Estonia can
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Slovenia to mandate e-invoicing for B2B transactions from 2027
Slovenia’s government has released a draft legislation to introduce mandatory electronic invoicing (e-invoicing) for B2B transactions on 11 February 2025. The Financial Administration of Slovenia (FURS) has proposed a major reform to combat VAT
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Italy: Google settles tax dispute for EUR 326 million, Amazon faces EUR 3 billion VAT evasion penalty
Google has settled a tax dispute with Italy’s tax authorities by paying EUR 326 million for alleged unpaid taxes from 2015 to 2019. The payment includes sanctions, penalties, and interest. Italian prosecutors had investigated Google for not
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Italy introduces rules to prevent VAT fraud on imports
Italy has published two decrees to prevent value added tax (VAT) fraud on imports under EU Directive 2006/112/EC. Decree 4/12/24 and Decree 9/12/24, was published in the official gazette on 9 December 2024 and 13 December 2024. The decrees
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EU gazettes VAT agreement amendments with Norway
The EU has published the Council Decision (EU) 2024/2888 of 5 November 2024 in the Official Journal of the European Union on 19 November 2024, ratifying the agreement modifying the existing arrangement with Norway for administrative cooperation in
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UN Tax Committee: Indirect Tax Issues
On 18 October 2024 the subcommittee on indirect tax issues presented a series of papers on VAT guidance for developing countries. The papers had been presented to the Tax Committee for comment at the previous session and were now submitted in their
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Norway signs new VAT agreement with EU
Norway's ambassador to the EU, Anders H. Eide announced that he signed a renegotiated agreement with the EU on administrative cooperation in the field of VAT to combat international VAT fraud on 2 October 2024. An agreement between Norway and the
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Kenya Revenue Authority wins KES 1 billion VAT fraud case
The Kenya Revenue Authority (KRA) announced that it won a KES 1 billion case against a Chinese company involved in a missing trader VAT fraud. Tax fraud investigations have exposed how a Chinese company fraudulently evaded payment of over KES 1
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Lithuania approves draft bill relating to the VAT registration threshold for related persons
On 12 August 2022, the Lithuanian Parliament accepted for consideration Bill (No. XIVP-1915), relating to the VAT Law on Calculating the VAT Registration Threshold for Related Persons. Accordingly, when related persons carry out economic
See MoreUK: Research on Benefits of Money Service Businesses
On 9 May 2022 the UK government published the results of research commissioned by HMRC to understand the economic and social benefits of the Money Service Business (MSB) sector in the UK. MSBs are businesses that allow customers to send money,
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