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…
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…
A tax agent, which is a compulsory position in some EU countries, is subject to certain requirements. Find out the conditions which have to be…
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…
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…
Whether a legal obligation or a cost-effective option, a tax representative is an essential tool for businesses liable for VAT in the EU.
The adoption of the VAT e-commerce package has brought about major changes to the European tax and customs landscape, particularly with regard to distance sales.
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…
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…
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…
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. …
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…
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…
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…
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,…
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…
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…
