Latest VAT News
Here, we regularly inform you about new court decisions and other newsworthy developments in VAT matters.
ECJ ruling on the standstill clause in cases of exclusion from input VAT deduction
23 March 2026
Exclusions from input VAT deduction not provided for in the VAT Directive are permissible even if the EU Member State concerned only enacted them upon accession to the EU, provided that there was no VAT system with input VAT deduction prior to accession. This was decided by the ECJ on 12 March 2026 in the case of Randstad España SLU (C-515/24).
ECJ: Loyalty points are not multi-purpose vouchers
20 March 2026
Loyalty points that customers can redeem on a subsequent purchase to receive an additional product are not multi-purpose vouchers. This was decided by the ECJ on 5 March 2026 in the Swedish case Lyko Operations AB (C-436/24).
ECJ on technical errors in the input VAT refund procedure
20 March 2026
The tax authority must notify the applicant if it is unable to open the input VAT refund application due to a technical error. This was decided by the ECJ on 12 March 2026 in the case of Harry et Associés Sarl (C-527/24).
ECJ ruling on input VAT deduction for intra-Community acquisitions
20 March 2026
In countries where an invoice is a prerequisite for input VAT deduction on intra-Community acquisitions, the input VAT deduction must be claimed for the period in which the invoice was received. This was decided by the ECJ on 12 March 2026 in the case of Aptiv Services Hungary Kft. (C-521/24).
ECJ on virtual currencies in online games
19 March 2026
Transactions involving the exchange of real currencies for a virtual currency in an online video game are not exempt from VAT as financial services. The units of virtual currency do not constitute vouchers either. This was decided by the ECJ on 5 March 2026 in the Lithuanian case Žaidimų valiuta (C-472/24).
Supplies provided by commissioning associations
10 March 2026
In the Belgian case "Digipolis" (T-575/24, judgment of 25 February 2026), the General Court dealt with a legal fiction according to which supplies provided by an administrative association under public law to its members should not be VAT taxable.
Sports clubs: VAT on membership fees
10 March 2026
In its ruling of 13 November 2025, published on 26 February 2026 (V R 4/23), the Federal Fiscal Court (BFH) urged the Federal Ministry of Finance (BMF) to finally bring its administrative opinion on the taxability of membership fees into line with case law. The BFH also issued a request to the legislature. In the BFH's opinion, sports clubs must subject their membership fees to VAT.
EC: Involuntary supplies can be VAT-taxable
6 March 2026
On 11 February 2026 (T-643/24), the EC (European Court) ruled on a case concerning the exploitation of copyright-protected works without the appropriate licence. The remuneration due for this is subject to VAT.
EC rules on penalty acquisition tax
6 March 2026
On 25 February 2026, the European Court (T-638/24) ruled in the Austrian case D-GmbH that the recipient of an intra-Community supply who uses the VAT ID of the country of dispatch is liable for penalty acquisition tax, although the supplier also owes VAT due to the VAT being shown on the invoice.
Extended form for preliminary VAT returns 2026
24 February 2026
On 29 December 2025, the Federal Ministry of Finance published the new form for preliminary VAT returns for 2026. A new categorisation of supplementary information is particularly noteworthy. The utmost care should be taken when completing the form.