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Articles tagged vat

Belgian vehicle dealers face a compressed window to secure VAT attestations for merchant license plate renewals, with strict deadlines that could leave late applicants stranded. The SPF Finances regulatory notice published on 21 September 2026 establishes a definitive timeline for the 2026–2027 cycle, including absolute cutoff dates and procedural changes.

Belgium Imposes Strict Deadlines for 2026–2027 VAT Attestation Renewals

Belgian vehicle dealers must submit VAT attestation applications between 1 October 2026 and 26 February 2027 to renew merchant license plates under new SPF Finances regulations. The process involves a 10-business-day processing window with strict deadlines, and procedural changes now require separate applications for trial and professional plates.

3 min read
HMRC's VAT Notice 723A provides the framework for non-UK businesses to reclaim UK VAT on supplies received from January 1, 2021 onwards. The scheme remains active as of September 9, 2026, with no recent changes to its core rules.

VAT Notice 723A: UK VAT Reclaims for Non-UK Businesses Post-Brexit

HMRC's VAT Notice 723A allows non-UK businesses to reclaim UK VAT on supplies received from January 1, 2021 onwards. The scheme requires reciprocity and uses a defined claim period (July 1 to June 30) with claims covering three to twelve months. Import VAT and VAT group claims have specific eligibility rules.

2 min read
Ireland's VAT Modernization Roadmap imposes a universal "Receive-Ready" requirement on all VAT-registered businesses from 1 November 2028, compelling them to process structured electronic invoices—even if they are not yet required to issue them. This mandate creates a compliance asymmetry that affects the entire business ecosystem, particularly small and mid-sized enterprises.

Ireland's E-Invoicing Mandate: The Overlooked Receive-Ready Obligation

Ireland's VAT Modernization Roadmap requires all VAT-registered businesses to be "Receive-Ready" by 1 November 2028, able to process structured electronic invoices regardless of size or issuer status. This universal mandate affects the entire business ecosystem through compliance asymmetry and uses EN 16931 standards with Peppol BIS Billing 3.0.

2 min read

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