On January 14, the Lithuanian State Tax Inspectorate released a summary explanation outlining VAT filing requirements for the small business regime. The guidance specifies that returns must be filed electronically via the online portal and due by the 25th of the month following the tax period in which VAT obligations arose or services were supplied in another EU member state. It also confirms that small business regime taxpayers in other EU member states must comply with the same electronic filing requirement.
They must file and pay VAT returns by the 25th of the month after the tax period in which the VAT obligation arose or services were supplied in another EU member state.
VAT returns must be filed electronically via the online portal.
Yes, small business regime taxpayers in other EU member states must also file VAT returns electronically through the online portal.
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Shared Services Link · about 11 hours ago
Irish Revenue has clarified the implementation schedule and scope for the B2B e‑invoicing and real‑time reporting regime under the ViDA reforms. The phased rollout begins in November 2028 for large corporates, expands to all VAT‑registered businesses in intra‑EU trade by November 2029, and covers all cross‑border B2B transactions from July 2030. Large corporates must issue structured e‑invoices and report key data, while all VAT‑registered businesses must be technically capable of receiving structured e‑invoices.
Crowe Poland · about 16 hours ago
On 11 February 2026, the EU General Court ruled that Polish VAT deduction rules are inconsistent with EU law, allowing businesses to deduct VAT in the month the transaction occurred if the invoice is received before the filing deadline. The decision invalidates the practice of postponing deductions to the next settlement period and is binding on Polish tax authorities, potentially improving liquidity for taxpayers. The ruling may prompt amendments to national regulations.
EY Global Tax News · about 16 hours ago
Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.
The Dubrovnik Times · about 20 hours ago
Croatia has announced it will extend the reduced 5% VAT rate on certain energy products until March 31, 2027, to help curb inflation. The measure covers natural gas, district heating, and various wood fuels, and the extension is expected to forgo about €47 million in revenue. Without the extension, the rate would revert to 13% at the end of March 2026.
Taxence · about 20 hours ago
The Dutch Supreme Court (Hoge Raad) on 20 Feb 2026 reversed a lower court’s ruling and confirmed that a market‑maker can use its gross trading result to calculate the VAT deduction of mixed costs, following the analogy to foreign‑exchange transactions. The court also clarified that the fiscal group may use reasonable estimates to determine the EU/non‑EU customer ratio and can include TNMM fees and RPSM payments in the allocation key, while referring the case back for further investigation into the nature of RPSM payments.
LinkedIn Article by Bruno Gasparotto · 1 day ago
A preliminary ruling before the CJEU (Case T‑96/26, TellusTax Advisory) examines whether a Swedish supplier’s right to deduct input VAT can be limited because the services were provided to a Luxembourg securitisation vehicle that benefits from a fund‑management VAT exemption. The Swedish Tax Authorities denied the deduction, arguing that VAT must have been due in Luxembourg for the deduction to apply. The outcome will have implications for securitisation vehicles and the broader fund industry.
