In many industry sectors tools and moulds are provided to (sub-)suppliers free of charge. But does this result in a supply carried out without consideration that is subject to VAT? The General Court has now provided greater clarity and rejected a purely formalistic approach to multi-stage supply chains. This benefits not only car manufacturers but also numerous manufacturing companies. However, tooling is not entirely without risk. The obligation to provide evidence that the manufactured components are used exclusively for the company providing the tool remains.

The following developments have recently taken place internationally: +++ EU plans to extend its anti-VAT fraud instruments +++ Greece postpones mandatory e-invoicing and digital monitoring of the movements of goods +++ Ireland plans e-invoicing and real-time reporting from 2028 +++ Serbia introduces monthly VAT returns when taxable transactions commence +++ Spain confirms its B2B e-invoicing timeline +++ Hungary plans a mandatory eVAT system +++ Cyprus extends its temporary zero rate for certain foods.

Germany is in the process of introducing a new excise duty: On 14 October 2026, the German Federal Cabinet adopted a draft bill introducing a tax on sugar-sweetened beverages. The tax is scheduled to enter into force as early as 1 July 2027. The draft bill provides for a two-tier tax rate, primarily affecting manufacturers and wholesalers.