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…
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,…
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…
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…
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…
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…
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)…
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…
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…
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…
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…
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…
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…
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…
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….
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…
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…
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….
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…
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…
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…
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…
In a previous news item dated 23 October 2020, we informed you of the postponement of the obligation to use certified invoicing software. Now,…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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….
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…
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…
As of 21 April 2021, the European Commission is imposing new conditions for the entry of composite products into the European Union. This new…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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,…
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…
