Switzerland: Partial revision of VAT law approved
Following on from the announcement on the digitisation of VAT registration and payment procedures in Switzerland, the Swiss Parliament approved the partial revision of the…
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Netherlands: Supreme Court ruling on VAT reverse charge mechanism
The Dutch Supreme Court recently handed down a ruling on the obligations relating to the application of the VAT reverse charge mechanism. The Court…
EU customs reform 2028: new realities for e-commerce
From 2028, marketplaces and e-commerce platforms will assume greater responsibility for the products they distribute within the European Union. Increased responsibility of marketplaces and e-commerce…
France: The roll-out of electronic invoicing scheduled for July 2024 has been postponed to a later date
The French government has announced the indefinite postponement of the widespread introduction of electronic invoicing for all businesses, originally scheduled for July 2024. The new…
Cyprus: VAT – introduction of a super-reduced rate and application of the 0% rate
On 15 June, the Cypriot government proposed the introduction of a new super-reduced rate of 3% to support vulnerable people and boost culture. This…
Estonia: Increase in standard VAT rate
On 12 June 2023, the Estonian Parliament (Riigikogu) passed Bill No. 225 SE, making partial amendments to the VAT Act. The bill includes several…
Switzerland: Electronic-only VAT registration, payment and regularisations
On 16 June 2023, the Swiss Federal Department of Finance confirmed that, in future, registration as a taxable person and the submission of VAT statements…
Our Lille office is moving!
We are delighted to announce that our Lille branch has moved to a new location to better meet your needs. You will now find…
Czech Republic: change in VAT rates in 2024
After weeks of debate, the Czech government has proposed a series of measures aimed at achieving budgetary balance and reducing inflation. These measures include changes…
United Kingdom: HMRC closes old VAT filing portal
As a reminder, all VAT-identified businesses in the UK, whether established or non-established, are required to file their VAT returns electronically via software compatible with…
Monaco: expansion of reduced vat rate to certain operations
Monaco has just changed its tax rules by adopting a Sovereign Order No. 9.821, published in the Official Journal No. 86-34 on 17 March 2023….
Belgium: Parliament has adopted the law “aiming to modernise the VAT system”
On March 2nd, 2023, the Belgian Parliament adopted the bill “aiming to modernise the VAT system and the collection of tax and non-tax receivables within…
Spain: changes to the use and enjoyment VAT rule
Since 1 January 2023, the Spanish Value Added Tax (VAT) law for the “use and enjoyment rule” which applied to certain services supplied to customers…
ASD Group opens a new branch in Brittany
ASD Group is pleased to announce the opening of its new branch in Rennes, close to Breton companies that trade internationally and carry out import/export…
European Union: new Intrastat thresholds for some Member States in 2023
Intrastat declarations are compulsory for companies engaged in intra-Community trade in goods within Europe. For the year 2023, some EU Member States have changed…
Spain: Reduction of VAT on staple food
In order to combat inflation and to respond to the economic and social consequences of the war in Ukraine and to support the reconstruction of…
France: VAT due upon advance payment for supplies of goods
In France, VAT on the supply of goods has until now only become chargeable on the actual delivery of the goods, unlike VAT on the…
Italy: Abandonment Of The SAD In Favour Of Digital Management
The Italian Customs Agency (ADM) has announced in notice n°511592 of 11 November 2022 the entry into force from 30 November 2022 of the procedure for…
Spain: New plastic tax
Spanish lawmakers, adapting local legislation to the European directive, have approved a new tax on non-reusable plastic packaging, which will come into force on 1…
Spain: Introduction And Application Dates Of Electronic Business-to-Business Invoicing
The Business Creation and Growth Act, better known as “Crea y Crece”, published in the Spanish Official State Gazette (BOE) on 29 September 2022, makes…
Portugal: Electronic invoicing – Obligation to use certified software
Please note that as of 1 January 2023, PDF invoices will no longer suffice and companies will have to comply with the legislation on electronic…
France: New mandatory information on Invoices for the sale of goods or services
Every purchase of goods or provision of services for a professional activity must be invoiced. The seller is obliged to issue the invoice as soon…
Ukraine: Accession to the Common Transit Convention
As of 1 October 2022, Ukraine accedes to the European Union Common Transit Convention of 20 May 1987 and to the Facilitation Convention (FAL). This…
Switzerland: Increase in VAT rates
On 25 September 2022, the Swiss people voted in favour of a reform of the Old Age and Survivors’ Insurance (AVS 21) which will have…
Spain: Reduction of VAT rates on energy
Spain adopts urgent measures in the energy field, in the application of the remuneration system to cogeneration plants by temporarily reducing the VAT rates with…
Luxembourg: Temporary reduction of VAT rates
In order to cope with inflation and following negotiations between members of the Luxembourg government as well as various economic actors (employers and trade unions),…
UK: HMRC extends use of CHIEF for businesses unable to switch to CDS
As a reminder, His Majesty’s Revenue and Customs (HMRC) has stated that businesses submitting import declarations must use CDS from 1 October 2022, when the…
SIVEP: Increased controls from 1 September 2022
From 1 September 2022, in accordance with EU regulations, samples will be taken as part of the monitoring of the health quality of animal products…
United Kingdom: HM Revenue and Customs warns importing companies to migrate to the Customs Declaration Service as soon as possible
His Majesty’s Revenue and Customs (HMRC) has issued an urgent warning to businesses to register for the digital Customs Declaration Service (CDS) for their importations…
Romania – e-Transport application becomes mandatory for the transport of high fiscal risk goods
Romania has made the RO e-Transport application mandatory since 1 July 2022. It has become the national control system for road transport of qualified goods…
Romania – Introduction of mandatory electronic invoicing rules for certain goods and services
As a reminder, electronic invoicing in relations between taxable persons (BtoB) or between a taxable person and the government (BtoG) has been optional since 1…
Belgium – Extension of the reduced VAT rate on masks and hydroalcoholic gels
Due to the Covid-19 crisis, Belgium had decided to introduce a reduced VAT rate on the supply of masks and hydroalcoholic gels. On 27 June…
France – Encouragement of foreign operators to regularise their errors concerning intra-EU distance sales of goods
The French Directorate General of Public Finance has published a note on the declarative regularisations of intra-Community distance sales of goods by companies not established…
European Union: Applications for refund of 9th Directive VAT – Deadline 30 September 2022
Businesses established in the European Union can obtain a refund of the VAT they have paid in one of the 27 EU Member States. …
Brexit – Entry into force of the entry summary declaration postponed to 2023
Originally scheduled for 1 July 2022, the introduction of the entry summary declaration (ENS) via the Safety and Security GB Service (S&S GB) for goods…
European Union – The European Commission plans to change the format of the Single Administrative Document (SAD) in 2023
The European Commission has decided to modify the format of the Single Administrative Document (SAD) to adapt to the digitalisation of customs declarations. Thus,…
Brexit – Entry summary declaration (ENS) comes into force on July 1, 2022
Since leaving the European Union, the UK has gradually introduced new customs formalities at its borders. As a result, the various obligations introduced are becoming…
ASD Group participated in the Sophia Antipolis Clean up Day!
ASD Group employees took part in the event organized by its partner Sophia Club Entreprises (in French) on Tuesday April 5, 2022. Dedicated to…
European Union: Quarterly return and payment via the VAT One Stop Shop (OSS) by 30 April 2022
As of 1 July 2021, new VAT rules concerning distance selling of goods have come into force. In order to simplify the reporting and payment…
European Union: Applications for refund of 13th Directive VAT – Deadline 30 June 2022
Businesses based outside the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year,…
ASD Group announces its partnership with Irish Ferries, leader in sea crossings between Calais and Dover.
Through its partner Irish Ferries, ASD Group is responsible for the booking and purchase of freight tickets for crossings between Calais and Dover. With 20…
European Union – The European Commission published the policy options considered to further work towards a harmonised EU VAT registration
Following the Ecommerce reform which entered into force as of 1st July 2021, the European Commission has recently presented a new short term stategy with…
France: Online service for customs declarations regarding reverse charge of import VAT
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…
France – The new French CA3 VAT return has been published
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…
Poland – Temporary reduction in VAT rates
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…
European Union: New rules on the posting of road transport operators
The European Parliament is introducing new measures specific to the posting of road drivers from 2 February 2022. These specificities concern in particular the following…
France – Procedure for issuing binding tariff information is dematerialized
The customs administration has modified its procedure for the issuing binding tariff information (BTI). Now, the procedure is totally dematerialized. In fact, since January…
Poland – Update of SAF-TJPK_VAT codes and descriptions
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…
European Union – Extension of the VAT and customs duty exemption on the import of medical devices
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…
France: Introduction of a transitional period for the reverse charge of VAT on imports
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…
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