Latest VAT News
Here, we regularly inform you about new court decisions and other newsworthy developments in VAT matters.
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.
EuG endorses bringing forward input VAT deduction
20 February 2026
According to the decision T-689/24 of 11 February 2026 of the European Court (EC), input VAT deduction can already be claimed in the tax period in which the supply was received if the invoice is available in a later period but before the tax return is submitted. This turns the previous practice on its head.
Import VAT accrual in centralised customs clearance
13 February 2026
The Union Customs Code provides for simplified central customs clearance, whereby customs declarations can be submitted in an EU Member State other than the one in which the goods are presented. The new § 21b of the Value Added Tax Act (UStG) regulates what applies to import VAT in this case.
Benefits of a cost-sharing group
10 February 2026
Services provided by an independent group of persons to its members who perform certain VAT-exempt services in the public interest may also be VAT-exempt. According to the ECJ, the fact that the services are not exclusively linked to the VAT-exempt activities on account of their general nature is irrelevant (judgement C-379/24 and 380/24 of 22 January 2026).
Hobby as an economic activity
12 January 2026
In its ruling of 9 July 2025, published unofficially on 18 December 2025 (XI R 32/22), the federal fiscal court ruled on a case concerning the status as a VAT taxable person in connection with the renovation of a castle.
VAT rate reduction for the gastronomy industry
8 January 2026
On 19 December 2025, the Federal Council in Germany approved the Tax Amendment Act 2025. This means that from 1 January 2026, restaurant and catering services (with the exception of the sale of beverages) will be permanently subject to the reduced VAT rate of 7%. Beverages will remain subject to the standard tax rate of 19% (section 12 (2) No. 15 UStG, new version).