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Procedure 42: Postponing EU Import VAT
Navigating Procedure 42: A Guide to Efficient VAT Management for EU Importers
Arne Mielken
6 min read


Our Guide to French VAT Deferral Alternatives
🔒 France will update Regime 42 in 2026. Discover 5 proactive steps, like EU VAT deferral options in the Netherlands and Belgium, to protect your supply ch
Arne Mielken
4 min read


France Ends Regime 42 VAT Relief Simplification
 🆓From Jan 2026, France ends one-off fiscal representation under Regime 42. Non-EU traders may need to register for VAT and manage compliance directly.
Arne Mielken
5 min read


€93 Million VAT Fraud: A Carousel of Crime Unveiled
Discover how a sophisticated VAT carousel fraud led to a massive €93 million loss across the EU, targeting the trade of consumer electronics
Arne Mielken
5 min read


Returned Goods Relief: CJEU Sets the Record Straight
The Court of Justice of the European Union has ruled that importers may still qualify for Returned Goods Relief (RGR) even if certain formalities are missed, as long as there is no intent to deceive. This decision ensures that honest mistakes are not penalised as fraud, bringing clarity and fairness to EU customs compliance.

Madni Laghari
5 min read


Repaired Items: Duty & VAT-Free to the EU & UK
Repaired Items: Send to EU/UK duty-free! Explore ways to avoid duty and VAT.
Arne Mielken
4 min read


VAT: An unfair trade practice?
Is VAT a trade barrier? Discover how it works, why it's different from tariffs, and what policymakers must understand to avoid trade conflic
Arne Mielken
3 min read


VAT-Free Exports: A Comprehensive Guide for Experts
Understanding VAT exemptions for exports is critical in maintaining fiscal compliance. Learn how to justify your VAT-free exports and protect your operations. What Questions We Will Answer in this blog How do you justify VAT-free exports in the eyes of the EU tax authorities? What specific proofs are required to secure your VAT exemption status? How do the rules apply to triangular transactions in a global context? Introduction As customs professionals, ensuring that exports 
Arne Mielken
5 min read


Which Countries' Health Certificates Does Great Britain Accept in PDF Format?
Does Great Britain have agreements in place to accept validated PDF health certificates from EU member states, Norway, and Iceland, either t
Arne Mielken
3 min read


EU VAT: EU keeps reverse charge mechanism on national sales.
The EU Reverse-charge mechanism  which allows foreign companies not to charge VAT is maintained until 2026
Arne Mielken
3 min read


EU: VAT - Back to basics - Essentials for importing and exporting businesses
Let's zoom in on EU Value Added Tax fundamentals that every business needs to know. 
Arne Mielken
5 min read


EU VAT Rules: Details about IOSS that importers need to know
(P) Import VAT changes. Find out about the new law and changes B-2-C businesses need to know.
Arne Mielken
1 min read


EU: VAT IOSS - What businesses need to know about the
(S) Do you export low-value parcels to Europe? Arne Mielken of Customs Manager says no-EU can use simplifications to accelerate imports
Arne Mielken
2 min read


France: Postponed VAT Accounting
(S) Move to Postponed VAT accounting in France. Download the note from the Directorate General of Public Finances 
Arne Mielken
1 min read


EU VAT for low value parcels: IOSS returns - How does it work? A Business Guide
Importers must charge their EU customers VAT and transmit it to all EU-27 tax authorities - no matter how small the parcel or how invaluable
Arne Mielken
6 min read


EU: Import VAT - What exporters to the EU need to know
(S,P) Charging the right VAT when dealing with the EU is often a sticking point for businesses from outside the EU.
Arne Mielken
2 min read
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