France – VAT on gasoline is 80% deductible in 2021
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…
13 January 2021
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…
The Swedish tax authorities have confirmed to us that UK companies carrying out operations for which they are liable for VAT in Sweden are obliged…
Since 1 January 2020, it is necessary to distinguish: supplies with installation, where the goods are incorporated into the taxable purchaser’s premises in Germany (Werklieferung),…
HMRC has published a guide explaining how importers should pay VAT on import into the UK. If you have any questions, please contact us….
The European Commission has published explanatory notes on the customs implications of the E-Commerce Package that will come into force on 1 July 2021. Source: European…
As previously mentioned in this article, European businesses that are not identified for UK VAT and that have paid UK VAT during the year 2020…
Due to Brexit, the United Kingdom is to be considered as a non-EU Member State as of 1 January 2021. Consequently, British companies should in…
Due to the Brexit and the end of the transition period since 1 January 2021 : companies established in Great Britain which are registered for VAT…
The distance selling thresholds set by EU Member States remain unchanged on 1 January 2021. However, it should be noted that: Due to the Covid-19…
The distance selling thresholds set by the EU Member States remain unchanged on 1 January 2021 : However, due to the Brexit : BtoC…
The European Union and the United Kingdom have finally agreed on a free trade agreement, which provides for a number of measures to facilitate trade…
From 1 January 2021, VAT registered businesses importing goods into the Republic of Ireland from Great Britain and non-EU countries will be able to benefit from…
After January 1, 2021, the general territoriality rules applicable to the provision of services will remain unchanged: BtoB services will in principle be subject to…
The Portuguese tax and customs authorities have issued an information note on the consequences of Brexit (pdf in Portuguese). Source: Autoridade tributária e aduaneira (in…
As of January 1, 2021, and due to the United Kingdom’s exit from the EU, the simplification measure applicable to call off stocks, which allows…
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 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…
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…
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….
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…
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…
In the context of the examination of the draft finance bill for 2021, the French government has proposed to introduce: Source: French National Assembly (in…
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…
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…
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…
We had mentioned on several occasions the new measure prohibiting companies established outside the EU from acting as customs exporters from France. This measure is…
HMRC recently recalled that the recovery of VAT on importation can only be made by the owner of the goods at the time of importation,…
We mentioned earlier the new rules that will apply to sales of low value parcels in the United Kingdom. HMRC has just updated these new…
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…
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…