This blog post explains how SAF‑T can bridge the gap between real‑time e‑invoicing and periodic VAT returns, highlighting EU ViDA mandates, national e‑invoicing rules, and the role of SAF‑T in reconciling data. It details penalties in Poland, Romania’s cross‑validation pilot, and Italy’s fraud‑reduction success, underscoring the need for continuous data validation.
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Deloitte Luxembourg · 6 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 · 11 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 · 20 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 · 20 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 · 27 days 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.
e-Invoice.app · 27 days ago
This guide explains how to design an e‑invoicing RFP that accommodates the growing number of mandates worldwide, highlighting the EU’s ViDA deadline of July 2030 for intra‑EU B2B e‑invoicing and outlining five compliance models. It offers practical steps for mapping mandates, drafting model‑specific questions, and evaluating vendors on regulatory adaptability, integration, and security.
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Key Takeaways
From July 2030, structured e‑invoicing is mandatory for cross‑border B2B transactions under the EU ViDA package.
Poland imposes a penalty of PLN 500 per individual mistake in the JPK SAF‑T file related to invoice data.
Since January 2026, businesses with inconsistent SAF‑T and VAT return data must provide explanations within twenty days.
Italy’s VAT compliance gap fell by EUR 12.7 billion in 2021 as a result of mandatory e‑invoicing.
Primary source
Read the full article at SAFT ValidatorThis summary was published on VATfaqs.com on 27 March 2026. It relates to VAT developments in European Union. The original source is SAFT Validator.
