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…
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…
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. …
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…
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…
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…
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…
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…
As a reminder, HMRC had indicated the introduction of the reverse charge on VAT import mechanism as of 1st January 2021. This mechanism applies…
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…
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…
At the end of the transition period ending on 31 December 2020, the United Kingdom is definitively considered as a third country. In this…
The European Commission has published explanatory factsheets in several languages about the VAT implications of the E-commerce reform that will enter into force on 1…
Following Brexit, expeditions from the EU to GB are now subject to new rules provided by the British government.
The Italian tax authorities have confirmed to us that British companies carrying out operations for which they are liable for VAT in Italy are exempted…
The Danish tax authorities have confirmed to us that UK companies carrying out transactions for which they are liable for VAT in Denmark are obliged…
The Polish government has expressed its intention to make electronic invoicing mandatory from 2024 in order to effectively combat VAT fraud. Electronic invoices will be…
The obligation for companies not established in Portugal but liable for VAT on their sales in Portugal to include a QR CODE on their invoices…
Since 1 January 2021, VAT numbers issued by the UK to businesses carrying out taxable operations on UK territory can no longer be verified via the EU…
The European Commission has published explanatory notes in chinese on the VAT implications of the E-Commerce reform that will enter into force on 1 July…
The Romanian tax authorities have confirmed that UK companies carrying out operations for which they are liable for VAT in Romania must appoint a fiscal…
The Portuguese tax authorities have confirmed that UK companies carrying out operations for which they are liable for VAT in Portugal are obliged to appoint…
The Croatian tax authorities have confirmed to us that British companies carrying out operations for which they are liable for VAT in Croatia are exempted…
The Greek tax authorities have confirmed to us that UK companies carrying out operations for which they are liable for VAT in Greece are obliged…
As regards refunds of Irish VAT to businesses established outside the EU and not liable for VAT in the Republic of Ireland (the so-called “13th…
As a result of Brexit, the UK is no longer officially part of the EU. But are British companies still required to appoint a tax…
HMRC has clarified that overseas sellers through Marketplaces who do not fulfil their obligation to register for VAT in the UK will be: struck off…
The VAT paid on gasoline in 2021 for passenger cars or commercial vehicles will be 80% deductible (compared to 60% in 2020). Source: Bulletin officiel…
