On 11 March 2025, the European Union officially adopted the ViDA (VAT in the Digital Age) package, aiming to digitise the EU VAT system. The EU’s VAT reform will enter into f...

The EU’s VAT package, the ViDA package (VAT in the Digital Age) could come into force as early as the beginning of next year, for example changes abolishing the rules on call-off...

It can easily upset the life of businesses applying the call-off stock simplification rule if there is a shortage in call-off stock. In the case of such stock shortage, the conditi...