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What Is Regime 42?
Regime 42, as referred to Customs Procedure Code 4200, is a special EU import mechanism that allows companies to import goods into one EU country without paying import VAT ,
2025
08-25
Belgium
On 8 July 2025, the Belgian tax authorities published another Royal Decree on the introduction of mandatory local e-invoicing for B2B transactions from 1 January 2026.
2025
08-18
Italy
The Italian Revenue recently published specific information regarding non-EU companies engaging in intra-EU trade of goods to and from Italy.
2025
07-29
Germany – Extension of the Import-O...
According to sec. 3 para. 3a sentence 2 of the German VAT Act (Art. 14a para 1 of the EU VAT Directive), a deemed reseller model between an online trader, an online marketplace and a...
2025
07-25
ECOFIN agrees a draft directive on ...
During May 2025, the Economic and Financial Affairs Council (ECOFIN) agreed a draft directive relating to the VAT rules for distance sales of imported goods and import VAT. It is h...
2025
07-25
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（Beijing）010-8580 8820
（Beijing）010-8580 8820
