European Commission reports growth in OSS VAT
The European Commission reported on 31 August 2026 that VAT declared through the EU’s three One-Stop Shop (OSS) schemes rose to more than EUR 38.8 billion in 2025, an increase of EUR 5.7 billion, or 17%, from the previous year. The Union OSS
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EU: Commission sets documentation rules for steel import traceability
The European Commission announced that it adopted implementing regulations specifying the evidence importers must submit to verify the country where steel was melted and poured on 31 August 2026. The directive addresses requirements established
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European Commission publishes guidance documents to support CBAM implementation
The European Commission has published a series of ten guidance documents to help non-EU operators with the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its definitive period on 14 August 2026. The CBAM's definitive
See MoreEU: European Commission updates public CbC reporting taxonomy, technical guidance
The European Commission has updated its Public Country-by-Country (CbC) Reporting Taxonomy project, originally launched in 2025 to support the preparation of public CbC reports. Following a review initiated in January 2026, the Commission has
See MoreEuropean Commission releases Annual Tax Report (ART) providing latest insights into the revenue mix
The European Commission has presented its Annual Report on Taxation (ART), offering a detailed overview of taxation policies in all EU countries on 10 July 2026. This report assesses recent trends in EU tax systems and identifies ways to enhance
See MoreEuropean Commission releases final report on ATAD evaluation
The European Commission has published its final evaluation report on the Anti-Tax Avoidance Directive (ATAD) on 25 June 2026, covering the period from 1 January 2019 to mid-2025. The report assesses the effectiveness of ATAD in meeting its
See MoreEC proposes tax simplification package to streamline compliance, boost competitiveness
The European Commission adopted an ambitious tax simplification package on 24 June 2026, that includes two legislative proposals aimed at simplifying EU tax rules: reducing compliance burdens for businesses, and strengthening the competitiveness of
See MoreEU issues Pillar Two compliance manual for 14 member states
The European Commission released a country-by-country compliance guide for multinationals navigating the EU's new global minimum tax framework on 10 June 2026. The “Manual for MNE Groups on Global Minimum Tax (Pillar Two) Compliance
See MoreEU issues implementing regulation introducing interim flat-rate customs duty on low-value parcels
The EU has published the Commission Implementing Regulation (EU) 2026/1200 of 5 June 2026, which has been published in the Official Journal of the European Union, setting out measures to introduce an interim flat-rate customs duty of EUR 3 on goods
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European Commission urges Germany to remove restrictions on SME investment allowance abroad
The European Commission has issued a letter of formal notice to Germany for non-compliance with EU rules on freedom of establishment, finding that the country’s SME investment deduction allowance may discriminate against cross-border investments
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European Commission urges Poland to address DAC7 reporting non-compliance by foreign digital platforms
The European Commission has issued a letter of formal notice to Poland for incorrectly transposing Council Directive (EU) 2021/514 (DAC7), specifically regarding the exemption from EU registration and reporting obligations for foreign platform
See MoreEuropean Commission confirms Cyprus meets Pillar Two income inclusion rule standard, new FAQ available
The European Commission published a new frequently asked question (‘FAQ’) on 28 May 2026, which affirms that all EU Member States must treat Cyprus as having a qualified income inclusion rule under the EU Pillar Two Directive. The income
See MoreEuropean Commission announces 2026 ViDA work programme availability
The European Commission announced, on 22 May 2026, that it has published the work programme for VAT in the Digital Age (ViDA), covering implementation activities planned for 2026. The programme builds on the implementation strategy released in
See MoreEuropean Commission endorses VFX uplift tax credit for Ireland
The European Commission has approved Ireland’s enhancement of the Section 481 Film Tax Credit, known as the Visual Effects (VFX) Uplift, via a State aid authorisation published in the Official Journal of the European Union on 12 May 2026. The
See MoreEuropean Commission urges Spain to address discriminatory tax treatment of non-resident workers residing in the country
The European Commission has issued a reasoned opinion urging Spain to end the discriminatory taxation of non-resident taxpayers who work and habitually reside in the country, as outlined in its April 2026 infringements package published on 28 April
See MoreEU Parliament EUR 60 billion annually from new tax sources in 2028-34 budget, considers new levies on digital services, gambling, crypto
The European Parliament endorsed its position on the Interim report on the proposal for the multiannual financial framework for 2028-2034, which was approved on 28 April 2026. The seven-year budget proposal underscores Parliament's continued
See MoreEU Commission presents proposal for single set of corporate rules (28th company regime)
The European Commission, on 18 March 2026, presented its proposal and a dedicated FAQ page for EU Inc., a new single set of corporate rules, building the cornerstone and starting point for the EU's 28th regime. EU Inc. is an optional,
See MoreEuropean Commission sends Spain to CJEU for non-compliance with VAT rules for small enterprises
The European Commission announced on 11 March 2026 that it will refer Spain to the Court of Justice of the European Union for failing to transpose two separate Directives related to VAT measures into national law. Council Directive (EU)
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