Taxenlight Blog
Practical knowledge of VAT, foreign registrations and tax obligations in Europe.
VAT audit in Belgium – documents, deadlines, SAF-T and penalties
What's a VAT audit like in Belgium? We explain response deadlines, refund audits, BE SAF-T, access to accounting records, and the 10-year…
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Updated tables and limits worth revisiting regularly.
VAT rates in the European Union 2026 | Current table
Check the current VAT rates across the European Union for 2026. We publish the current…
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INTRASTAT 2026 thresholds in the European Union | Current table
Check INTRASTAT limits for 2026 across the European Union. Once the thresholds are exceeded…
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Exporting from Belgium and VAT – exemption, EORI, AES and proof of export
How to settle exports from Belgium without Belgian VAT? We explain field 47, export proofs, EORI, MRN, and AES, and…
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VAT audit in France for a foreign company
The French authorities are asking about CA3, IDT, or warehouse movements. Find out what a VAT audit of a foreign company looks like, what documents…
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Triangular transactions in Belgium and VAT – simplification, T code and ABC settlement
How to settle a triangular transaction involving Belgium? We explain the roles of A, B, and C, simplifying Article 141, and…
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Warehouse in France and VAT OSS – VAT FR or OSS?
The goods are in a warehouse in France, but the customer is in Germany, Poland, or France? Check when VAT applies…
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Returns of goods in Belgium and VAT – corrections, OSS, WDT and Intrastat
How to process a goods return in Belgium? We explain credit notes, Belgian VAT, IDT and OSS adjustments, and physical returns in…
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Unpaid invoice France – how to recover VAT?
Merely missing a payment deadline won't allow you to recover French VAT. Find out when a debt becomes definitively uncollectible and how…
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Construction services in Belgium and VAT – reverse charge, invoicing and VAT registration
Is a Polish company carrying out construction work in Belgium? Check VAT, reverse charge, VAT BE, and invoices from 2023…
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Return of goods France – VAT, OSS, CA3 and EMEBI
A customer returned a product sold from a French warehouse? Find out whether to adjust CA3, OSS, or IDT and how to settle the physical…
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Intra-Community Supply of Goods from Belgium – VAT exemption conditions, documents and EC Sales List
How do I apply for VAT exemption for IDT from Belgium? Check the customer's VAT number, VIES, EC Sales List, field 46…
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