The Portuguese Tax Authority (AT) has clarified the rules for input VAT deduction on electric and plug‑in hybrid vehicles in Oficio Circulado n.º 25088. Key points include VAT liability on private use, non‑deductibility of maintenance expenses, and a 50% deduction for bi‑fuel vehicles. These changes affect how companies account for vehicle-related VAT and may require procedural adjustments.
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Pikon · 3 days ago
Portugal has extended its mandatory B2G e‑invoicing regime to all business sizes, with key deadlines moving into 2026 and 2027. The new rules require QR codes, ATCUD codes, and eventually Qualified Electronic Signatures (QES) for electronic invoices, while the eSPAP platform remains the official submission channel. SAP ECC and S/4HANA users must adopt the eDocument Cockpit and integration flows to remain compliant.
EY Global Tax News · about 7 hours ago
Turkiye’s Presidential Decree No. 10813, published 7 January 2026, abolishes simplified customs declarations for B2C e‑commerce shipments valued at €30 or less, effective 6 February 2026. All such imports must now use regular customs procedures, and products up to €1500 that are not of commercial quantity require full duty declaration and necessary permits. Medicines and food supplements under prescription up to €1500 remain exempt from the €30 limit but are subject to fixed duty rates and potential special consumption tax.
BDO · about 9 hours ago
The EU General Court clarified that simplified triangulation can be used in four-party supply chains if the third party has disposal power, even when goods are delivered to a fourth party. Dutch policy confirms this but adds an establishment requirement for party C, which may be overridden by the EU VAT Directive. The ruling also allows Member States to refuse the scheme in cases of VAT fraud.
Bloomberg Tax · about 10 hours ago
The UK First‑Tier Tax Tribunal clarified that caregivers supplied to nursing and residential care homes are not VAT‑exempt unless they are registered medical professionals or supervised as required. The tribunal found that the taxpayer's services did not meet the exemption criteria and no other exemptions applied. The decision was issued on 16 December 2025.
VatCalc · about 19 hours ago
Bulgaria has amended its VAT Act to require foreign EU suppliers to register for Bulgarian VAT and charge local VAT on supply and install contracts, effective 1 January 2026. The change replaces the previous reverse‑charge mechanism, aligning with the EU place‑of‑supply rule. Bulgarian customers will receive VAT‑charged invoices, and suppliers must update contracts and invoicing systems accordingly.
Bloomberg Tax · 1 day ago
On 17 December 2025 the UK First‑Tier Tax Tribunal ruled that companies trading in telephone calling cards are liable for VAT and penalties, rejecting their claim to recover input VAT on purchases from a Hong Kong supplier. The tribunal held that the companies acted as principals, not agents, and failed to hold valid VAT invoices.