ASD Group participated in the Sophia Antipolis Clean up Day!
ASD Group employees took part in the event organized by its partner Sophia Club Entreprises (in French) on Tuesday April 5, 2022. Dedicated to...
ASD GROUP > NEWS
European Union: Quarterly return and payment via the VAT One Stop Shop (OSS) by 30 April 2022
As of 1 July 2021, new VAT rules concerning distance selling of goods have come into force. In order to simplify the reporting and payment...
European Union: Applications for refund of 13th Directive VAT – Deadline 30 June 2022
Businesses based outside the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year,...
ASD Group announces its partnership with Irish Ferries, leader in sea crossings between Calais and Dover.
Through its partner Irish Ferries, ASD Group is responsible for the booking and purchase of freight tickets for crossings between Calais and Dover. With 20...
European Union – The European Commission published the policy options considered to further work towards a harmonised EU VAT registration
Following the Ecommerce reform which entered into force as of 1st July 2021, the European Commission has recently presented a new short term stategy with...
France: Online service for customs declarations regarding reverse charge of import VAT
Following the introduction of the new VAT reverse charge mechanism, the French customs administration has set up the online service “Données ATVAI” (“Reverse Charge of...
France – The new French CA3 VAT return has been published
The French tax authorities have published the new version of the 2022 VAT return (CA3) and its explanatory note. New boxes on the return have...
Poland – Temporary reduction in VAT rates
The Polish government has introduced a programme named “Inflation Shield 2.0” to mitigate the effects of inflation. Thus, to combat rising prices, a temporary...
European Union: New rules on the posting of road transport operators
The European Parliament is introducing new measures specific to the posting of road drivers from 2 February 2022. These specificities concern in particular the following...
France – Procedure for issuing binding tariff information is dematerialized
The customs administration has modified its procedure for the issuing binding tariff information (BTI). Now, the procedure is totally dematerialized. In fact, since January...
Poland – Update of SAF-TJPK_VAT codes and descriptions
As a reminder, on October 1, 2020, Poland adopted the new SAF-TJPK_VAT return file. The Polish tax administration has published an update of the...
European Union – Extension of the VAT and customs duty exemption on the import of medical devices
In response to the current health crisis, the European Commission has extended the exemption from VAT and customs duties for imports of medical equipment and...
France: Introduction of a transitional period for the reverse charge of VAT on imports
Since 1 January 2022, the reverse charge mechanism for import VAT has been generalised and applies on a mandatory basis. The main impact of this...
France: Petrol VAT deduction rate aligns with diesel VAT deduction rate
The 2017 Finance Act implemented a five-year plan (from 2017 to 2022) to align the VAT deductibility rate for gasoline with that of diesel. ...
Portugal – Obligation to include a QR Code on invoices and postponement of the compulsory ATCUD Code
As a reminder, companies not established in Portugal that are liable for VAT are obliged to include a QR Code on their invoices as from...
European Union – Additional data when submitting the Intrastat declaration on 1 January 2022
With the aim of simplifying and modernising the Intrastat declaration, the European Commission has provided a document summarising all the steps taken in the Intrastat...
Slovakia – Obligation to report bank accounts for VAT registered companies
The Slovak Government has recently indicated that as of 1 January 2022, any company, foreign or established, identified for VAT purposes on the territory of...
Brexit – New obligations for transport of goods
From 1 January 2022, all movements of goods between the European Union and Great Britain will be subject to full customs controls. Therefore, companies...
France – Reminder: Pervasive application of the postponed accounting for VAT on import as of 1st January 2022
As a reminder, the reverse charge mechanism applicable to imports made in France will be generalised, automatic and compulsory from 1 January 2022. As a...
United Kingdom – The Making Tax Digital system will be compulsory as from 1 April 2022
As a reminder, since April 2019, VAT-registered businesses must keep VAT records digitally and send returns using a Making Tax Digital (MTD) compatible software. This...
France – Pervasive application of the postponed accounting for VAT on import as of 1st January 2022
As a reminder, two major changes concerning import VAT will apply from 1 January 2022, both for companies established in France and for those who...
European Union – E-Commerce VAT reform – infringement procedure against Denmark, Croatia and Lithuania
Since 1 July 2021, a VAT reform called the “E-Commerce VAT Package” has entered into force, the main measures of which are the following: Redefinition...
Poland – Mandatory electronic invoicing as of 2024
In a previous note, we informed you that the Polish Government has expressed its intention to make electronic invoicing mandatory from 2024 in order to...
Brexit – Intrastat declarations in the UK after January 1, 2022
From 1 January 2022, it will no longer be necessary to file Intrastat declarations for the movement of goods between the UK and the EU....
France – Change regarding the French Intrastat return as of 1st January 2022
Pursuant to the EC regulation relating to intra-Eu trade of goods statistics, the Intrastat return in France (so-called “Declaration of exchange of goods”) will be...
Czech Republic – VAT E-commerce Package took effect on 1st October 2021
Following the announcement of the Czech Parliament on the approval and transposition of the measures of the e-commerce VAT package and its publication in the...
Lithuania – the government has transposed the rules establishing the scope of the E-commerce VAT package
The Lithuanian government has transposed the rules relating to the e-commerce VAT package which will enter into force on 1 July 2021 in the European...
Brexit – HMRC compiles information on customs in the UK about the rules of origin for goods moving between the UK and EU
HMRC has just made available to companies a compilation of very useful information on customs topics in the UK regarding the origin of the goods...
Belgium – Extension of VAT exemption for supplies of masks and medical equipment
Due to the Covid-19 crisis, Belgium had decided that supplies of masks and certain medical devices would be exempted from VAT . This exemption is...
Switzerland – Customs duties exemption on imports of industrial goods
The Swiss Government has recently adopted, with effect from 1 January 2022, the revision of the Harmonised Commodity Description and Coding System (HS) Convention with...
Belgium – Extension of the temporary reduction of the VAT rate on hydroalcoholic masks and gels
Following the announcement of the Belgium authorities in March 2021, the Council of Ministers agreed to extend the application of a reduced 6% value added...
United Kingdom: Clarification on postponed VAT accounting statements
As a reminder, the British tax authorities (HMRC) have introduced the reverse charge mechanism for VAT on imports into the UK from January 1, 2021. ...
France: Introduction of electronic invoicing and e-reporting of VAT from 1 July 2024*
In a previous article, we set out a timetable for the introduction of compulsory electronic invoicing and transmission in France, initially scheduled to take place...
European Union – Extension of countries covered by Amazon’s Pan-European programme
Many companies use Amazon’s services in their e-commerce activities throughout the world, and particularly in Europe. In this context, Amazon has been offering its professional...
Czech Republic – Parliament adopts and transposes e-commerce VAT reform package
The Czech Parliament has finally announced the approval and transposition of the measures of the e-commerce VAT package to enter into force on 1 July...
Import/Export in the United Kingdom – New postponement of customs obligations to July 1, 2022
The British government has announced the postponement of measures regarding the import/export of sanitary and phytosanitary (SPS) products. Due to the sanitary crisis, the supply...
Export/import in the United Kingdom – New requirements from 1 October 2021
Update of 20/09/2021: The new obligations are postponed to 1 July 2022. Following its exit from the European Union as part of the Brexit,...
European Union – Application For Refund Of VAT 8th Directive – Deadline 30 September 2021
Businesses established in the European Union are entitled to a refund of the VAT they have paid in one of the 27 EU Member States. This...
Portugal – Reminder – Obligation to use certified invoicing software has entered into force
In a previous news item dated 23 October 2020, we informed you that companies performing supplies for which they are liable for VAT in Portugal...
Netherlands – Extension of VAT exemption for supplies of masks and medical equipment
Due to the Covid-19 crisis, the Netherlands had decided an exemption from VAT on supplies of masks and certain medical devices on Dutch territory. This...
Romania-E-Commerce VAT Reform 2021 – Approval and transposition of the e-commerce VAT package
The Romanian Government has finally announced the approval and transposition of the measures of the e-commerce VAT package, which came into force on 1 July...
Poland – Adoption and transposition of the e-commerce VAT reform package
The Polish Parliament has finally announced the approval and transposition of the measures of the e-commerce VAT package (Ustawa o podatku od towarów i usług)...
Ireland – VAT E-commerce Reform 2021 – Publication of Guidance Notes
The Government of the Republic of Ireland has published a number of comprehensive guidance notes about the impacts of the e-commerce VAT reform which will...
Belgium – Adoption and partial transposition of the e-commerce VAT reform package
The Belgian Government has announced the upcoming partial transposition of the measures of the e-commerce VAT package that will enter into force on 1 July...
Brexit – New deadlines for British sanitary and phytosanitary (SPS) requirements
Since leaving the European Union, the United Kingdom is implementing sanitary and phytosanitary (SPS) formalities and obligations at its borders. The schedule for British SPS...
Czech Republic – E-commerce VAT reform package not yet adopted
The Czech Government announced on 21 June 2021, through the official communication of a note providing details on the implications of the reform, that the...
European Union – E-commerce VAT reform 2021 – Details on the electronic exchange of information between Member States
From 1 July 2021, the e-commerce VAT package will change the VAT treatment of certain B2C transactions, in particular by introducing two optional schemes: The...
Italy – The Italian Government adopts and transposes the e-commerce VAT reform package
The Italian Government has announced the transposition into Italian law of the measures of the e-commerce VAT package entering into force on 1 July 2021...
European Union – E-commerce VAT Package – Compliance as of July 1, 2021
As of July 1st, 2021, the VAT rules applicable to distance selling and more broadly to BtoC E-Commerce will be profoundly modified in all European...
Slovenia – E-commerce VAT reform 2021 – Publication of detailed information regarding OSS/IOSS
The Slovenian government has published a dedicated page on the impacts of the e-commerce VAT reform that will come into force on 1 July 2021....