France – E-commerce VAT package – New rules regarding the Intrastat obligation
On 1 July 2021, a new regulation will be introduced, the main effect of which will be the abolition of the distance selling threshold and...
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European Union – United Kingdom – British companies must appoint an intermediary in order to benefit from IOSS
As of 1 July 2021, companies not established in the European Union or established in a third country, with which the EU has not concluded...
European Union – Application for refund of VAT 13th Directive – Deadline 30 June 2021
Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 EU Member States....
Portugal – New interpretations of the application of the domestic VAT reverse charge mechanism
In our previous news item dated 13 July 2020, we informed you that the reverse charge mechanism provided for in Article 2 1°G of the...
France–Ecommerce VAT package 2021 – Designation of the competent authority for VAT One Stop Shops
From 1 July 2021, a seller not established on French territory, carrying out intra-Community distance selling and providing cross-border services to European private customers will...
Czech Republic-United Kingdom – Reciprocity Required For 13th Directive VAT Refunds
As of 1st January 2021, the United Kingdom is definitively considered as a third country. As a consequence, British companies which are intended to request...
Hungary-United Kingdom – Reciprocity required for 13th Directive VAT refunds
As of 1 January 2021, the United Kingdom is definitely considered a third country. Therefore, British companies wishing to obtain a refund of VAT paid...
Portugal – Entry into force of the obligation to use certified invoicing software
In a previous news item dated 23 October 2020, we informed you of the postponement of the obligation to use certified invoicing software. Now,...
Netherlands – Ecommerce VAT package – Dutch government shared technical documents for the companies affected
From 1 April 2021, eligible businesses may opt to pre-register for the optional special schemes and corresponding electronic portals (OSS/IOSS), which will enter into force...
Brexit – HMRC published thorough guidelines regarding the movement of goods between the United Kingdom and the European Union
As of 1st January 2021, the United Kingdom is definitively considered as a third country. In this context, HMRC has published a notice providing thorough...
Czech Republic – Extension of VAT and customs duties exemption for importation of medical equipment
Due to the global health crisis, the Czech government had decided to implement an exemption from VAT and customs duties for importation of medical equipement...
Brexit – Portugal – “grace period” for British companies which must appoint a tax representative
In a previous news dated on 20 January 2021, we had indicated that, because of Brexit, the Portuguese Tax authorities required for UK companies carrying...
France – New procedures for declaring import VAT as of January 1, 2022
The postponed accounting for VAT import, implemented since January 1, 2017, allows companies opting for this system to avoid a VAT disbursement when importing goods...
France – Modification of the procedure for filing VAT refund applications for taxable persons established outside the EU
On April 27, 2021, the French Government published a decree amending article 242-0 Z septies of annex II of the French General Tax Code relating...
Italy – Extension of VAT and customs duties exemption for importation of medical equipment
In April 3rd, 2020 and due to the Covid-19 crisis, Italy had decided an exemption from VAT and customs duties for importation of medical equipment...
Spain – Extension of VAT exemption on sales of medical protection equipment
In April 21st, 2020 and due to the Covid-19 crisis, Spain had decided on a VAT exemption on sales (supplies, imports and intra-community acquisitions) of...
Brexit – The EU-UK free trade agreement endorsed
In a previous article, we reported that the EU and the UK had agreed a free trade agreement, which included a number of measures to...
Romania – E-commerce VAT package 2021 – Pre-registration for the One Stop Shop (OSS)
From 1st April 2021, eligible business may opt to pre-register in Romania on the optional special schemes and corresponding One Stop Shops, which are taking effect...
France – E-commerce VAT package 2021 – Pre-registration for the Import One Stop Shop (IOSS) and for the One Stop Shop (OSS)
From 22 April 2021, eligible business may opt to register in France on the optional sepcial schemes and corresponding One Stop Shop, which taking effect...
Brexit – Guidance on the valuation of goods intended to be imported within the United Kingdom
HMRC has published on 21 April 2021 a guidance about the dedicated process in order to calculate the VAT due on goods which imported into...
Belgium: Temporary reduction of VAT rate on hydroalcoholic masks and gels
The Belgian government has presented a plan in the framework of the fight against Covid-19 including the extension of the reduction of the VAT rate...
Spain – VAT E-commerce Reform 2021 – Details regarding reform implications
The Spanish Tax Agency (Agencia Tributaria) has published a list of information useful for companies impacted by the E-commerce Package VAT reform which is coming...
Poland – Polish Government adopts bill implementing new VAT rules on e-commerce
Poland has announced, on 8 April 2021, a bill that implements the e-commerce package VAT reform, which is taking effect as of 1st July 2021....
Germany – VAT e-commerce Reform 2021 – German Tax authorities compile e-commerce VAT reform briefs
The German Federal Ministry of Finance has published a list of information usefull for companies impacted by the e-commerce reform coming into force as of...
Netherlands – Bill on the entry into force of the e-commerce VAT package reform on 1 July 2021
The Dutch Government published, on 6 April 2021, a bill that implements the e-commerce package VAT reform, which is taking effect from 1st July 2021....
Slovakia: Update on VAT exemption on sales for medical protective equipment
On 31 March 2021, and due to the Covid-19 crisis, the Slovak Government has decided to implement a VAT exemption (Zero VAT rate) on sales...
Brexit – Belgium: UK companies exempted from the obligation to appoint a tax representative
The Belgian Tax Administration clarifies that UK businesses that carry out transactions for which they are liable for VAT in Belgium are temporarily exempted from...
EU: new entry conditions for composite products
As of 21 April 2021, the European Commission is imposing new conditions for the entry of composite products into the European Union. This new...
European Union – E-commerce VAT package 2021 – Pre-registration for the Import One Stop Shop (IOSS) and for the One Stop Shop (OSS) from 1st April 2021
From 1 April 2021, eligible businesses are able to pre-register for the various optional special schemes and corresponding electronic portals (OSS) that come into effect...
Brexit – Lithuania: UK companies exempted from the obligation to appoint a tax representative
The Lithuanian tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Lithuania are exempt from the...
Brexit – Finland: UK companies exempted from the obligation to appoint a tax representative
The Finnish tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Finland are exempt from the...
Netherlands – E-commerce VAT reform 2021 – Publication of a detailed white paper
The Dutch government has published a white paper (in Dutch) on the impacts of the e-commerce VAT reform that will enter into force on 1...
Brexit – Malta: UK companies exempted from the obligation to appoint a tax representative
The Maltese tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Malta are exempt from the...
Brexit – Slovenia – British companies must appoint a tax representative
The Slovenian tax authorities have confirmed to us that British companies carrying out transactions for which they are liable for VAT in Slovenia must appoint...
Brexit – Austria – British companies must appoint a tax representative
The Austrian tax authorities have confirmed to us that UK companies carrying out transactions for which they are liable for VAT in Austria are obliged...
Belgium – The Belgian government publishes a draft law on the entry into force of the e-commerce VAT reform on 1 July 2021
The Belgian Government published on 5 March 2021 a draft law regarding the entry into force of the e-commerce VAT reform, which is taking effect...
Brexit – Clarification on the treatment of goods benefiting from the call-off stock simplification in the UK
As previously reported, as of 1 January 2021, and due to the exit of the UK from the European Union, the simplification measure applicable to...
Luxembourg – VAT E-commerce Reform 2021 – Publication of guidance notes
The Luxembourg government has published several guidance notes on the impacts of the e-commerce VAT reform that will come into force on 1 July 2021,...
Brexit – How to apply for an account to defer duty payment to import into Great Britain
HMRC has published a guidance note explaining how importers should apply for a duty deferment account to delay paying most customs or tax charges, such...
European Union – VAT E-commerce Reform 2021 – Publication of a detailed guide regarding the new “Import One Stop Shop” (IOSS)
The European Commission has published a comprehensive guide on the impacts of the E-commerce VAT reform which will come into force from 1 July 2021. ...
France – Update of the list of non-EU countries benefiting from a tax representative exemption in France
On 26 February 2021, the French government published an update of countries outside the European Union whose companies established there are exempt from appointing a...
Ireland – End of application of temporary reduced VAT rate on 1 March 2021
As we previously mentioned in our news of 24 July 2020, Ireland had decided a temporary reduction in the standard VAT rate from 23% to...
Slovakia – VAT exemption on sales of medical protection equipment
On 5 February 2021, and due to the Covid-19 crisis, the Slovak government decided to introduce a VAT exemption (zero VAT rate) on sales of...
Brexit – Cyprus – UK companies exempted from the obligation to appoint a tax representative
The Cypriot tax authorities have confirmed that British companies carrying out transactions for which they are liable for VAT in Cyprus are exempt from the...
Brexit – Details on the movement of products under suspension of excise duty between the United Kingdom and the European Union
Since 1 January 2021, the United Kingdom is definitively considered as a third country. In this context, the United Kingdom’s tax authorities (HMRC) have published...
Brexit – Poland – Awaiting confirmation of tax representative exemption for UK companies
Due to Brexit, the United Kingdom is to be considered as a non-EU Member State as of 1 January 2021. Consequently, and due to...
United-Kingdom – HMRC provides thorough details regarding the reverse charge mechanism for VAT on imports
As a reminder, HMRC had indicated the introduction of the reverse charge on VAT import mechanism as of 1st January 2021. This mechanism applies...
Netherlands – Letter published regarding E-commerce VAT package 2021 implementation
The Dutch Secretary of State for Finance recently published a note on the financial and logistical problems encountered by the Dutch authorities in implementing the...
Brexit – HMRC published guidelines for foreign sellers regarding import/export operations between Great Britain and the European Union
The UK Tax Authority, HMRC, has published on the same page two guides on the VAT and customs implications of Brexit for import and export...