Italy: Reciprocity agreement with the United Kingdom.
On 07 February 2024, the United Kingdom and Italy entered into a “”reciprocity agreement” with retroactive effect from 1 January 2021 for VAT refunds under...
ASD GROUP > NEWS
France: Reform of the BTP card
Introduced by law no. 2015-990 of 6 August 2015, the Professional Identification Card for employees in the construction and public works sector, known as the...
Romania: Grace period for electronic invoicing extended
As a reminder, the Romanian Parliament adopted tax and budgetary measures including the introduction of compulsory electronic invoicing, which also applies to non-resident companies. The...
United Kingdom: End of the transition period for EU exporters
From 31 January 2024, the UK government has introduced a transition period to help overseas exporters familiarise themselves with the new regulations on plant health...
European Union: 9th VAT Directive refund – deadline set for 30 September 2024
Businesses established in the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year, applications...
European Union: 13th Directive VAT refund – deadline set at 30 June 2024*
Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 Member States of...
European Union: New border carbon adjustment mechanism (MACF)
The Carbon Border Adjustment Mechanism (CBAM) is a new regulatory instrument introduced by the European Union on 1 October 2023. The aim of this mechanism...
Latvia: Increase in Intrastat thresholds in 2024
In accordance with their desire to comply with Regulation (EU) 2019/2152 of the European Parliament, the Latvian Statistical Office on the basis of paragraph 2...
Denmark: Increase in Intrastat thresholds in 2024
From 2024, the Danish tax authorities have decided to introduce a number of changes to the reporting requirements for intra-Community trade. The new Intrastat 2024...
Hungary: Increase in Intrastat thresholds in 2024
In order to determine the coverage rate obligation, the Hungarian Central Statistical Office (OCSH) annually sets the thresholds for the provision of Intrastat data on...
Croatia – Slovenia: Change in Intrastat thresholds in 2024
With effect from 01 January 2024, the various Slovenian and Croatian tax authorities have introduced changes to the Intrastat thresholds. The obligation to make an...
Posting of road haulage employees in France: what are the formalities?
The lex specialis, transposed into French law on 2 February 2022, introduced specific rules for secondment in the road transport sector, in line with the...
New ASD Group service in Portugal: Excise duty management for alcoholic beverages
As a wine producer or alcohol e-tailer selling alcoholic beverages to Portuguese consumers from another European Union Member State, you are aware of the challenges...
Portugal: New ASD Group partnership to strengthen your customs and transport operations
We are pleased to announce a strategic collaboration between ASD Group and TPT, a Portuguese company specialising in customs and transport services. The aim...
Portugal: Changes to intrastat thresholds from 2024
With a view to reducing the administrative burden on companies in respect of their intra-Community transactions, the National Institute of Statistics (“Instituto Nacional de Estatística”)...
Cyprus: Changes to Intrastat thresholds from 2024
In accordance with the ministerial decree, the Council of Ministers defines the INTRASTAT statistical thresholds each year. With this in mind, a number of changes...
Switzerland: Increase in VAT rates from 1 January 2024
Last year, we told you about a reform of the Old Age and Survivors’ Insurance Scheme (AVS 21) that would lead to an increase in...
Belgium: Entry into force of the law to modernise the VAT system postponed
During the 1st quarter of 2023, we informed you of the adoption of a bill to modernise VAT and the collection of tax and non-tax...
Czech Republic: Changes to Intrastat thresholds from 2024
With a view to lightening the workload for tax and customs authorities, the Czech government approved an increase in Intrastat thresholds on 13 December 2023. ...
Estonia: Changes to Intrastat thresholds from 2024
With a view to reducing the workload of tax and customs authorities by 35% by 2025, the Intrastat thresholds have been raised. As a...
Poland: Increase in Intrastat thresholds for 1 January 2024
Poland’s central statistical office (Główny Urząd Statystyczny) has announced an increase in Intrastat thresholds for the first of January 2024. The new Intrastat thresholds in...
Luxembourg: Reinstatement of VAT rates on 1 January 2024
Following the post-Covid economic crisis, the Luxembourg government reduced the various VAT rates (except the super-reduced rate) to keep pace with inflation in 2023. From...
Bulgaria – Lithuania: Increase in Intrastat thresholds for 2024
On the basis of EU Regulation 2019/2152 and with a view to reducing the statistical reporting burden on taxable companies identified as VAT payers, the...
Luxembourg: Extension of the VAT reverse charge mechanism
As part of the fight against the recurring VAT fraud known as “carousel fraud”, the Luxembourg government has decided to submit to Parliament a bill...
Spain: Import reverse charge – Monthly VAT refund
If you’re looking to expand internationally, Spain offers you a number of advantages when it comes to importing goods, thanks to its reverse charge system,...
Romania: Electronic invoicing compulsory for non-resident companies
With a view to ensuring long-term financial viability, the Romanian Parliament has adopted fiscal and budgetary measures. These include the introduction of compulsory electronic invoicing...
Hungary: Introduction of the eVAT M2M platform for VAT returns
The Hungarian government has decided to introduce additional e-invoicing tools for taxpayers and tax authorities from January 2024. This instrument will be a new platform...
France: New timetable for e-invoicing and e-reporting
Recently on our website, we informed you of the postponement of the introduction of electronic invoicing and electronic data transmission. The French government has now...
Closure of our ASD Group site in Lyon
We would like to inform our clients that our establishment ASD France SARL located in Lyon at : 10 Boulevard Marius Vivier Merle 69003 LYON...
Slovakia: VAT law amended and several measures adopted
In the wake of a number of major crises in recent decades and inadequate budgetary policies, the Slovak government has decided to present around a...
Relocation of our Lambersart branch
ASD Group Lambersart
We would like to inform you that our branch ASD France located in Lambersart at: 91 rue Simon Vollant59130 LambersartFrance moves to Lille, to the...
United Kingdom: Exporters’ obligations postponed again
London has again postponed the application of sanitary and phytosanitary checks on European goods imported into the UK. In August 2023, the UK government...
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...
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...
We support your international development by liaising between your company and local administrations.
ASD Group - USA & Canada
1455 Rue Drummond, Bureau 2B
Montréal QC H3G 1W3
Canada
CALL US
+ (001) 514 798 1583
CONTACT FORM
Would you like to know more about our offers? Contact our experts!
Newsletter
By entering your email address, you agree to receive our regulatory newsletter by email each month and you acknowledge our Privacy Policy.
You can unsubscribe at any time using the unsubscribe link in each newsletter or by contacting us at gdpr@asd-int.com.
VAT AND INTERNATIONAL TAXES
Business strategy
BREXIT
CUSTOMS OPERATIONS
Software solutions
FAQ BREXIT
Social Regulations
HOT TOPICS
Regulatory monitoring