France – Permanent establishment and fixed establishment
The French Council of State has determined that a foreign company can be considered as a VAT/IS stable establishment in France, even in the event…
18 December 2020
The French Council of State has determined that a foreign company can be considered as a VAT/IS stable establishment in France, even in the event…
The Directorate-General of Customs and Indirect Taxes (French customs authorities) has sent a notice to economic operators, stating that as of 1st January 2021, British…
The British tax authorities, HMRC, have brought together on a single page all the VAT/Customs briefs published on the VAT and customs implications of Brexit….
The Polish tax authorities have just announced that as a result of Brexit, UK companies with VAT obligations in Poland will be required to appoint…
HMRC has published a guide (policy paper) explaining the measures taken to enable businesses established outside the EU to claim a VAT refund when they…
An online form has been created to enable UK VAT registered businesses to inform the HMRC that they are trading goods within Northern Ireland or…
The Polish Parliament has adopted the new “SLIM VAT” measures which should come into force on 1 January 2021. Source: Competition
Discover our FAQ summarizing the main consequences of Brexit on customs and VAT. Brexit FAQ – Sales of goods in the EU after January 1,…
As mentioned previously in our news published on July 1st 2020, Germany had decided to temporarily lower its VAT rates to 16% and 5% until…
Like most EU Member States, Spain now applies the new customs definition of exporter. As a result, companies established outside the EU will no longer…
Thanks to our 20 years of experience, we successfully adapt to the constantly changing regulations and offer tailor-made solutions to our clients. IN Magazines…
As mentioned previously in our article on So Posting Worker (our online service dedicated to the management of postings of workers), the French government has…
The French tax authorities have published their comments on the various measures introduced at European level since 1 January 2020. Those comments are available here….
In order to take into account the introduction at European level of the simplification measure applicable to stock call off stocks as part of the…
HMRC has implemented a system for checking the validity of UK VAT numbers. This service is similar to the VIES system that currently exists for…
Until now, companies importing goods into Germany had to pay import VAT immediately to customs, or within 10 days of importation at the latest. …
As already mentioned in our article, VAT rules applicable to sales of goods to UK customers by overseas sellers will be substantially modified. HMRC has published…
To ensure that the correct customs classification is applied, companies can apply to customs for Binding Tariff Information which is valid throughout the EU for 3…
From 1 January 2021, it will no longer be necessary to file Intrastat declarations for the movement of goods from the UK to the EU….
From 1 January 2021, every business will need an EORI number starting with XI in order to import/export of goods between Northern Ireland and non-EU…
A new version of the Combined Nomenclature has been published in the Official Journal of the European Union. This customs nomenclature is for the…
HMRC has just made available to companies a compilation of very useful information on VAT and customs in the UK. The following topics are particularly…
As of January 1, 2021, the United Kingdom will have to be treated as a non-European country for customs purposes. French Customs has just published…
At present, supplies services provided digitally to European individuals by UK companies (and vice versa) can be declared via the mini one-stop shop “MOSS”. …
The French Parliament has adopted the amendment providing for the gradual introduction of mandatory electronic invoicing from 1 July 2024. The measure will therefore be…
The Italian Supreme Court has recently ruled that VAT wrongly charged on an exempt transaction cannot be deducted by the buyer. This decision is in…
The United Kingdom will become a non-EU country as of 1st January 2021 as part f the Brexit. The impacted products are: the products…
As previously mentioned in our news article “United Kingdom – Only the owner of the goods can recover import VAT, it can be deduced from…
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this context, HMRC published…
The French tax authorities have clarified that at the current stage of discussions with the UK, UK businesses that are liable for VAT in France…
As mentioned previously, customs controls on entry into the UK will be gradually re-established over a period of 6 months from the end of the…
Facing the Covid-19 epidemic, France has set up sanitary inspections at its borders (terrestrial, aerial, maritime) for travellers and transporters entering the French territory. These…
On the 20 October 2020, the Portuguese fiscal administration indicated the postponement of the obligation to use certified invoicing software, later than originally scheduled. As…
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. On the 16 October 2020,…
In the 20 October, Bulgarian government has announced a reduction of the Intrastat threshold in Bulgaria as of 1st January 2020. In this context, the…
The Commission has requested Germany to withdraw the obligation for Market Places, as of 1 January 2019, to verify that their vendors have a German…
For many years, the French tax administration has considered that all businesses selling a service that includes at least transport and/or accommodation should be subject…
The United-Kingdom had previously announced the introduction of the domestic reverse charge VAT applicable to construction services as of 1st March 2021. This is a…
At the end of the transition period on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this…
Due to a change in customs regulations at the European level, non-EU businesses will no longer be able to act as exporter of record in…
The European Commission published, on 30th September 2020, explanatory notes linked to the introduction of the e-commerce VAT reform. This notice contains thorough details and…
If you are an online seller using a MarketPlace or an e-commerce website, you may be concerned by this information about the regulation change in…
Due to a change in customs regulations at the European level, non-EU businesses will no longer be able to act as exporter of record in…
In a letter to business regarding new trade agreements with the EU from January 1, 2021, HMRC promises that more information on the movement of…
Like most EU member states, Ireland now applies the new customs definition of exporter. Indeed, Ireland has updated its Manual of Customs Export Procedures which…
As a reminder, Hungarian companies as well as foreign companies are obliged to declare online on the electronic portal of the Hungarian Tax Administration (NAV):…
In a new ruling, the Italian tax authorities have ruled on the proofs of transport necessary to justify the VAT exemption applicable to intra-Community deliveries…
HMRC has clarified the VAT regime applicable consignments of a value not exceeding GBP 135 sold in the United Kingdom. From now on, a distinction…
Amazon has indicated to its sellers using the “Fulfilment by Amazon” (“FBA”) service that due to Brexit, effective January 1, 2021: Goods stored in the…
This article was contributed by PingPong. Amazon Canada is one of the top e-commerce platforms in Canada and one of the country’s top 15 visited websites. For…