Home / Blog and Guides
Business Tax Guides 2026: VAT, Invoicing, GDPR & US Payroll
Every guide below is a full-length article at its own address — no page on this site is a stub or a summary of a summary. Each one names its sources, carries a review date, and credits CA Neha Tabassum for the tax content. The site itself is independently built and maintained — see the About page for who does what.
Updated 27 September 2026 • 10 guides • 11 reference guides • 11 free tools
New this week
Three articles added on 27 September 2026, each written from the source text rather than summarised from elsewhere.
EU €10,000 OSS Threshold Changes 1 January 2027 (ViDA)
From 1 January 2027, Council Directive (EU) 2025/516 rewrites how the €10,000 One Stop Shop threshold is calculated: only distance sales dispatched from your Member State of establishment count, while sales from stock in another Member State fall under normal destination rules. What changes, a worked France-plus-German-stock example from the Commission’s own guidance, and a six-step pre-2027 checklist. Pairs with the live threshold calculator.
EU Invoice Requirements 2026: Mandatory VAT Fields Checklist
The fifteen numbered particulars Article 226 requires, the special cases in Articles 224, 226b, 227, 229 and 230, and the Article 222 timing rules, and an eight-point check to run before you send. Includes when a simplified invoice at €100 is permitted, and why "VAT exempt" is the wrong wording for a reverse charge invoice.
GDPR Articles 13 & 14: What Your Privacy Notice Must Disclose
Every disclosure required by each article, item by item, checked against the consolidated Regulation. Shows how Article 14 differs — it adds two items and omits one — the three separate deadlines that apply to indirectly collected data, and why these breaches fall in the €20m / 4% fine bracket.
Sequential vs Stacked Discounts: The Math That Costs You Money
Why 25% plus 10% is a 32.5% discount and not 35%, why the order of stacked discounts never changes the result, and the widely repeated claim that you must never discount the gross — which turns out to be wrong for uniform percentage discounts. Every figure computed and shown.
EU Reverse Charge VAT: When Your Customer Becomes the Payer (2026)
Reverse charge is not one rule but several, each tied to a specific article and a specific kind of transaction. Articles 193, 196, 138, 141 and 195-200 explained, with invoice wording, the evidence to keep, and worked examples.
How to Calculate VAT in the EU: Formulas, Reverse Math & Worked Examples (2026)
Every VAT calculation you will meet, in any of the 27 EU countries, reduces to two formulas. Adding VAT, extracting the net from a gross price, and the arithmetic shown at every step.
VAT registration, rates and filing
Invoicing and getting paid
E-invoicing
US payroll
2026 VAT rate reference
The full table — all 27 EU member states with standard, reduced and lowest rates, plus the OSS and distance-selling thresholds — lives on its own page:
Three rates that sit outside the EU, for comparison:
| Country | Code | Standard | Common reduced |
|---|---|---|---|
| United Kingdom | GB | 20% | 5% |
| Norway | NO | 25% | 15% |
| Switzerland | CH | 8.1% | 2.6% |
Last verified: 25 September 2026. Sources: European Commission VAT rates framework and national tax authorities. Norway and Switzerland are not EU members and are not covered by EU VAT rules. Confirm with your local authority before filing.