One single transport, two countries, three parties – and an unexpected tax liability. At first glance, international chain transactions may appear straightforward: the goods leav...

The journey of a product often doesn’t begin where it’s sold – and doesn’t end where it’s purchased. When a third-country company, i.e. a business based outside the EU, b...

Non-EU businesses that do not have a permanent establishment or fixed place of business within the European Union are required to appoint a fiscal representative in order to conduc...

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...

Bulgarian legislators have ensured that this year starts well for Bulgarian taxpayers. Medium-sized enterprises which incurred significant compliance costs and which were less comp...

It is often the case that renting out real estate involves more than one country, or more precisely, that a company wants to make some use of real estate in a country other than th...

At the end of August 2022, an amendment to the VAT Act of Slovakia has been adopted by the Slovak Parliament. The changes include, among others, the cancellation of mandatory VAT r...