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…
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…
Despite the Coronavirus crisis, no EU member state has agreed to postpone beyond September 30, 2020 the dates for filing applications for the refund of…
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…
The Belgian tax authoritiese have clarified the consequences of Brexit for businesses established in the United Kingdom which are identified for VAT purposes in Belgium. …
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…
As part of the business support measures following the Covid-19 crisis, the Portuguese government published an order on 16 July 2020 in order to extend…
From 1 April 2019, all businesses registered for VAT in the UK (resident and non-resident) with an annual turnover above £85,000 must file their VAT…
On 8 May 2020, due to the practical difficulties created by the Covid-19 crisis, the European Commission proposed to postpone by 6 months the introduction…
The Irish government has presented a fiscal stimulus package which includes a reduction in the standard VAT rate from 23% to 21%. The standard…
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 and…
The Polish Minister of Finance has presented a package of simplification measures which should come into force at the beginning of 2021. For example…
For many years, it has been understood and practised by all that the reverse charge mechanism provided for in Article 194 of Directive 2006/112/EC (transposed in…
In May 2020 and due to the Covid-19 crisis , the United Kingdom had decided on a VAT exemption on sales of medical protection equipment…
The E-Invoice regulation of the federal government was implemented in order to enable all taxpayers to communicate invoices to public entities in a simple and…
Before 1 July 2020, only companies with a Polish VAT number and authorised to use simplified customs procedures or holding the status of Authorised Economic…
Some tax inspectors in Portugal now require companies to be able to provide, for each intra-Community supply they make, the 2 or 3 proofs of…
In order to revive the local economy following the COVID-19 crisis, the German government had presented a fiscal stimulus plan which included a temporary reduction…
In June 2020, the Hungarian Tax Administration announced the extension of the mandatory online invoice reporting system. From 1 July 2020, Hungarian and foreign companies…
Pending a thorough overhaul of the VAT system, the European Union has put in place a series of small measures to improve the current system,…
The United Kingdom will be definitively considered as a non-EU country from 1 January 2021. In this context, the European Commission published a notice dated…
From 1 January 2021, the VAT exemption for imports of low-value consignments with a unit value of less than GBP 15 is abolished. This…
On 9 June 2020, the Belgian tax administration announced that the usual deadlines for filing the declaration and paying VAT for May 2020 had been…
In Poland, the entry into force of the new SAF-T JPK_VAT VAT return file, initially scheduled for July 1, 2020 is finally postponed to 1…
Poland has published an individual rescript specifying the modalities of application of the Split Payment mechanism. The Polish tax authorities specified that the PLN…
Companies will be obliged to declare on the electronic portal of the Hungarian Tax Administration (NAV) all invoices relating to sales of goods and services…
Because of Covid-19, Belgium had taken measures to postpone VAT declarations and payments for the months of March and April 2020. The Belgian…
Due to the Covid-19 crisis and the impact on the construction sector, United Kingdom decided to postpone the introduction of the domestic reverse charge for…
The German government has presented a fiscal stimulus package which includes a temporary cut in VAT rates in Germany, from 19% to 16% for the…
As from 1 January 2021, companies making sales for which they are liable for VAT in Portugal will be obliged to equip themselves with invoicing…
Denmark has taken further VAT measures to support businesses. For large companies (turnover over DKK 50 million): VAT payment deadlines are deferred by 15 days…
The Netherlands has announced that the VAT support measures for businesses will apply until 1 October 2020. For more details, discover the VAT support…
Italy has introduced a temporary VAT exemption for supplies of certain medical goods needed to deal with the COVID-19 epidemic. This VAT exemption concerns…
Because of Covid-19, Italy decided to cancel the increase in VAT rates initially planned for 1 January 2021. Consequently, VAT rates in Italy will…
In principle, non-EU businesses have until 30 June 2020 to apply for a VAT refund for the calendar year 2019. However, in order to…
Due to the Covid-19 crisis and in order to fight against it, Member States of the European Union reduce or exonerate the VAT applicable to…
On 8 May 2020, due to the practical difficulties created by the Covid-19 crisis, the European Commission proposed to postpone by six months the introduction…
Due to Covid-19, the Austrian Ministry of Finance has announced that supplies of breathing masks and intra-Community acquisitions of such masks will be temporarily exempt….
Due to the Covid-19 crisis, Hungary introduced a new temporary retail sales tax. The tax applies to E-commerce companies selling to private individuals in…
As a result of the Coronavirus crisis, the United Kingdom has decided that sales of personal protective equipment (PPE) in the UK, which are in…
In order to help combat the Covid-19 pandemic, Portugal decided to reduce the VAT rate from 23% to 6% applicable to mouth masks and hydro-alcoholic…
The Spanish tax administration increases inspections, following closely the new conditions of exoneration for intra-community deliveries introduced by the “Quick Fixes” since January, 1st 2020….
In order to help combat the Covid-19 pandemic, Belgium has reduced the VAT rate applicable to mouth masks and hydro-alcoholic gels from 21% to 6%. …
Attention: the following information are indicative and are likely to change quickly. The Brexit transition period will end on 31st December 2020. This means that…
In order to limit the cost of certain products vital to the world-wide struggle against this pandemic, France has decided to temporarily reduce the VAT…
About the SAFT-T JPK_VAT declaration in Poland Since 1st January 2018, all companies based or registered for VAT in Poland must regularly file two elements:…
