The Business Creation and Growth Act, better known as “Crea y Crece”, published in the Spanish Official State Gazette (BOE) on 29 September 2022, makes…
Please note that as of 1 January 2023, PDF invoices will no longer suffice and companies will have to comply with the legislation on electronic…
Every purchase of goods or provision of services for a professional activity must be invoiced. The seller is obliged to issue the invoice as soon…
As of 1 October 2022, Ukraine accedes to the European Union Common Transit Convention of 20 May 1987 and to the Facilitation Convention (FAL). This…
On 25 September 2022, the Swiss people voted in favour of a reform of the Old Age and Survivors’ Insurance (AVS 21) which will have…
In order to cope with inflation and following negotiations between members of the Luxembourg government as well as various economic actors (employers and trade unions),…
As a reminder, His Majesty’s Revenue and Customs (HMRC) has stated that businesses submitting import declarations must use CDS from 1 October 2022, when the…
From 1 September 2022, in accordance with EU regulations, samples will be taken as part of the monitoring of the health quality of animal products…
His Majesty’s Revenue and Customs (HMRC) has issued an urgent warning to businesses to register for the digital Customs Declaration Service (CDS) for their importations…
Romania has made the RO e-Transport application mandatory since 1 July 2022. It has become the national control system for road transport of qualified goods…
As a reminder, electronic invoicing in relations between taxable persons (BtoB) or between a taxable person and the government (BtoG) has been optional since 1…
Due to the Covid-19 crisis, Belgium had decided to introduce a reduced VAT rate on the supply of masks and hydroalcoholic gels. On 27 June…
The French Directorate General of Public Finance has published a note on the declarative regularisations of intra-Community distance sales of goods by companies not established…
Businesses established in the European Union can obtain a refund of the VAT they have paid in one of the 27 EU Member States. …
Originally scheduled for 1 July 2022, the introduction of the entry summary declaration (ENS) via the Safety and Security GB Service (S&S GB) for goods…
The European Commission has decided to modify the format of the Single Administrative Document (SAD) to adapt to the digitalisation of customs declarations. Thus,…
Since leaving the European Union, the UK has gradually introduced new customs formalities at its borders. As a result, the various obligations introduced are becoming…
ASD Group employees took part in the event organized by its partner Sophia Club Entreprises (in French) on Tuesday April 5, 2022. Dedicated to…
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…
Businesses based outside the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year,…
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…
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…
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…
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…
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…
The customs administration has modified its procedure for the issuing binding tariff information (BTI). Now, the procedure is totally dematerialized. In fact, since January…
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…
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…
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…
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. …
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…
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…
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…
From 1 January 2022, all movements of goods between the European Union and Great Britain will be subject to full customs controls. Therefore, companies…
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…
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…
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…
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…
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…
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….
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…
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…
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…
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…
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…
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…
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…
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. …
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…
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…
