The reverse-charge mechanism transfers VAT accounting responsibility from the supplier to the customer. When VAT is incorrectly charged on a reverse-charge transaction, the VAT may not be recoverable from HMRC, creating unnecessary costs and compliance risks. Businesses should ensure the correct VAT treatment is applied and seek prompt correction of any invoicing errors.

What format invoice must you issue?

E-invoicing is rapidly becoming a core component of tax compliance across the EU. The changes coming into force around 2026 should be viewed not simply as a technical requirement, but as a broader transformation of invoicing, reporting, and VAT management processes.

Early preparation will be key to ensuring compliance, avoiding disruption, and maintaining operational efficiency.

The UK is introducing a Vaping Products excise duty from 1 October 2026. From that date, all vaping products sold in the UK must have Vaping Duty Stamps applied.

What VAT rate applies to electric car charging away from the home?

Update on VAT in the Digital Age (ViDA). Businesses need to prepare now.

UK relaxes VAT grouping rules to allow inclusion of non-UK subsidiaries.

Businesses need to plan for different VAT rates across Europe.

New UK rates, effective 1 February

An overview on progress towards pre-filled VAT returns.

What level of processing is sufficient to change origin for customs purposes?

VAT groups with EU branches and the UK reverse charge

Italy Proposes Rome as Host City for New EU Customs Authority

Italy has formally applied to host the headquarters of the proposed European Union Customs Authority (EUCA) in Rome — a key step in the EU’s wider customs reform agenda.

The EUCA will be responsible for managing the EU Customs Data Hub, harmonising customs procedures across Member States, and coordinating EU-wide risk analysis. Its creation signals a major shift towards increased data sharing, stronger enforcement, and more consistent customs controls throughout the EU.

Italy’s bid highlights the advanced capabilities of its Customs and Monopolies Agency, particularly in digitalisation, data integration, and fraud prevention. Rome is presented as an ideal location due to its strong infrastructure, international connectivity, cultural significance, and strategic position at the centre of Mediterranean trade routes.

For businesses trading with or within the EU, the proposed Authority points to greater scrutiny of customs data, closer alignment between customs and VAT controls, and reduced tolerance for fragmented or inconsistent compliance across Member States.

UK and international businesses should expect a stronger focus on data accuracy, supply chain transparency, and importer accountability.

As EU customs reform progresses, early preparation will be essential. 4 Eyes Ltd works with EU network partners to help businesses adapt to changing customs and VAT requirements and manage compliance risk effectively.

#EUCustons #CustomsReform #VAT #InternationalTrade #Compliance

UK to adopt mandatory e-invoicing for VAT

Summary of customs and excise measures in Autumn budget.

Is your company CBAM ready?

Independent retailers are urging the Government to crack down on overseas VAT fraud and close the £135 duty-free import loophole — issues now costing the UK up to £700m a year and distorting online competition.