VATupdate

VAT on Planning Contracts: Substance Over Title Determines Tax Liability

VAT liability for planning contracts depends on the actual substance of the agreement, not its label or title. Tax assessment should focus on the real contractual terms and how they are executed. For indirect taxation, the decisive factor is the...

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VATupdate Newsletter Week 31/2026

Slide Deck VATupdate.com — Source-Exclusive Compilation | Weeks 28–31, 2026 (13 July – 4 August 2026)  This newsletter compiles material VAT, e-invoicing, e-reporting and digital-VAT developments published exclusively...

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