Fintua’s blog post outlines how digital platforms and marketplaces must shift to real‑time VAT compliance, driven by EU directives DAC7 and ViDA. It highlights the need for continuous transaction controls, platform liability to collect and remit VAT, and the challenges of reconciling data across jurisdictions such as Mexico and South Korea. The article stresses embedding compliance into systems and cross‑functional collaboration to meet evolving regulatory demands.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
VATCalc · 2 days ago
Continuous Transaction Controls (CTCs) are shifting VAT review from post‑return to real‑time monitoring, driven by e‑invoicing and e‑reporting mandates across the EU. The EU requires intra‑community transactions to be e‑reported within 10 days, while Spain and Poland have tighter deadlines of 4 days and live e‑invoicing to KSeF, respectively. VATCalc offers a single tax engine that integrates VAT determination, e‑invoicing, e‑reporting and return preparation for 30+ countries.
Deloitte Luxembourg · 13 days ago
On 13 May 2024, the CJEU ruled that contractual price adjustments in intragroup transactions are not considered a supply of services for VAT purposes, meaning such adjustments fall outside the scope of VAT. The decision applies across the EU, including Portugal and Luxembourg, and underscores the need for case‑by‑case assessment of transfer pricing adjustments. The ruling does not change VAT rates or thresholds but clarifies the treatment of these adjustments.
Law360 · 18 days ago
The EU's top court ruled that intercompany pricing adjustments between the former General Motors unit and Stellantis do not alter VAT liability, meaning the Portuguese government should not have increased the VAT bill for Stellantis. The decision clarifies that such pricing shifts are not subject to VAT adjustments.
VatCalc · 27 days ago
EU finance ministers endorsed an amendment to Regulation (EU) No 904/2010 that will allow OLAF and EPPO to query Member State VAT systems, but the amendment restricts access to read‑only, case‑by‑case searches and bans bulk extraction or AI analysis. The measure is pending Parliament approval, likely in July 2026, and will be routed through VIES, CESOP and Eurofisc channels.
Global VAT Compliance · 27 days ago
The European Commission’s proposed EU bill would require member states to share VAT data with anti‑fraud agencies, but Spain has raised objections over data access provisions and inconsistencies. The proposal, introduced in November, seeks to strengthen cooperation against VAT fraud, which the Commission estimates costs the EU €90 billion annually. Spain plans amendments ahead of the upcoming EU finance ministers meeting.
SAFT Validator · about 1 month ago
The article examines the ownership of the SAF‑T compliance process across European organisations, outlining the roles of tax, finance, IT, and external advisers. It highlights the challenges of multi‑country mandates and proposes a three‑layer model—accountability, operational ownership, and execution—to streamline responsibilities. The piece also notes the expanding SAF‑T requirements, such as Bulgaria’s 2026 launch, and stresses the importance of clear ownership for accurate, timely filings.
Reach finance leaders who read VAT news.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
DAC7 entered into force on 1 January 2023.
They must determine correct VAT treatment at checkout, assess seller VAT registration status, apply appropriate scheme (e.g., SME thresholds, deemed supplier rules), and collect and remit VAT directly.
It replaces periodic reporting with continuous transaction controls, requiring platforms to reconcile all transactions in real time and maintain audit‑ready data at all times.
They must reconcile tax authority data with internal accounts payable systems and may need to report transactions before internal recognition, requiring continuous reconciliation.
Primary source
Read the full article at FintuaThis summary was published on VATfaqs.com on 24 March 2026. It relates to VAT developments in European Union. The original source is Fintua.
