On 10 September 2026, the Conference of the German Ministers of Finance once again expressed its support for the incorporation of import VAT into an offsetting model. Under such a system, businesses would be able to declare import VAT in the same periodical VAT return in which they claim the corresponding input VAT deduction. This could significantly reduce the current liquidity burden and administrative effort.

In its ruling of 10 September 2026 (Case C‑565/24), the ECJ decided that excursions known as “coffee trips” are subject to the Tour Operator’s Margin Scheme. This applies even where the transport service is provided at a permanent loss and the losses are offset solely by the sale of goods made on the same occasion. The ECJ also confirms the consequence arising from the application of margin taxation, namely that the deduction of input VAT on travel-related costs is excluded. Read on to find out what consequences this has in practice.

More data, faster analysis, a higher probability of detection: with their action plan to combat tax and financial crime, the Federal Ministry of Finance (BMF) and the Federal Ministry of Justice and Consumer Protection (BMJV) aim to fundamentally strengthen tax supervision. In addition to the planned reintroduction of a criminal offence for particularly serious cases of tax evasion and the abolition of voluntary disclosure, the focus is on real-time VAT reporting, AI-supported data analysis and intensified cooperation between authorities. Find out in our newsletter what practical implications these measures may have, particularly for businesses and their tax compliance.