France – Establishment of a second curfew
Since December 15, 2020, a second curfew from 8 p.m. to 6 a.m. has been set up throughout the French territory to limit the spread...
ASD GROUP > NEWS
European Union – VAT rates applicable as from 1 January 2021
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...
European Union – Distance selling thresholds applicable from 1 January 2021
The distance selling thresholds set by the EU Member States remain unchanged on 1 January 2021 : However, due to the Brexit : BtoC...
France – Direccte become Dreets as of April 1, 2021
As of 1st January 2021, are created the regional directorates for the economy, employment, labor and solidarity (Dreets) bringing together the missions currently carried out...
Brexit – How to benefit from duty free between the UK and the EU?
The main measure of the free trade agreement between the EU and the UK is probably the exemption from customs duties for goods which are...
Brexit – EU-UK free trade agreement signed
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...
Brexit – The Republic of Ireland introduces postponed accounting of import VAT
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...
Brexit – HMRC publishes a note on the taxation of certain services
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...
Brexit – Portugal publishes an information note
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...
Brexit – End of the simplification measure applicable to call off stocks
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...
France – Permanent establishment and fixed establishment
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...
Brexit – Preferential origin, rules applicable after the end of the transition period
The Directorate-General of Customs and Indirect Taxes (French customs authorities) has sent a notice to economic operators, stating that as of 1st January 2021, British...
Brexit – HMRC compiles its VAT/Customs briefs
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....
Brexit – UK companies must appoint a fiscal representative in Poland
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...
Brexit – United Kingdom – VAT refunds for non-EU businesses
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...
Brexit – Inform HMRC that you are trading with Northern Ireland
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...
Poland – SLIM VAT measures should enter into force on 01/01/2021
The Polish Parliament has adopted the new “SLIM VAT” measures which should come into force on 1 January 2021. Source: Competition
Brexit – the main consequences regarding customs and VAT explained in our FAQs
Discover our FAQ summarizing the main consequences of Brexit on customs and VAT. Brexit FAQ – Sales of goods in the EU after January 1,...
Germany – End of application of VAT temporary reduced rates on 31/12/2020
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...
Spain – Non-EU companies cannot act as custom exporters as of 4 November 2020
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...
ASD Group – Let’s take a look at our three departments involved with our 20-year evolution
Thanks to our 20 years of experience, we successfully adapt to the constantly changing regulations and offer tailor-made solutions to our clients. IN Magazines...
Covid-19 – Application of restrictions for travelers and transporters entering the French territory
As mentioned previously in our article on So Posting Worker (our online service dedicated to the management of postings of workers), the French government has...
France – The tax authorities publish their comments on Quick Fixes
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....
Spain – New version of the SII as of 1 January 2021
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...
Brexit – HMRC implements a system to verify UK VAT numbers
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...
Germany – Deadline for payment of import VAT extended
Until now, companies importing goods into Germany had to pay import VAT immediately to customs, or within 10 days of importation at the latest. ...
Brexit – HMRC publishes VAT guides for foreign sellers
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...
Brexit – Consequences on Binding Tariff Information (BTI)
To ensure that the correct customs classification is applied, companies can apply to customs for Binding Tariff Information which is valid throughout the EU for 3...
Brexit – Intrastat declarations in the UK after January 1, 2021
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....
Brexit – An XI prefix for EORI numbers in Northern Ireland
From 1 January 2021, every business will need an EORI number starting with XI in order to import/export of goods between Northern Ireland and non-EU...
European Union – New customs nomenclature as of January 1, 2021
A new version of the Combined Nomenclature has been published in the Official Journal of the European Union. This customs nomenclature is for the...
Brexit – HMRC compiles information on VAT and customs in the UK
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...
Brexit – French Customs publishes a preparation guide
As of January 1, 2021, the United Kingdom will have to be treated as a non-European country for customs purposes. French Customs has just published...
Brexit – Consequences on BtoC digital services
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”. ...
France – Parliament adopts the amendment introducing mandatory electronic invoicing from 2024 onwards
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...
France – Government proposal for mandatory electronic invoicing as of 2024
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...
Italy – The customer cannot deduct VAT incorrectly invoiced on an exempt transaction
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...
Brexit – SIVEP sanitary and phytosanitary (SPS) controls on importations from the UK
The United Kingdom will become a non-EU country as of 1st January 2021 as part f the Brexit. The impacted products are: the products...
European union – Only the owner of the goods can recover import VAT
As previously mentioned in our news article “United Kingdom – Only the owner of the goods can recover import VAT, it can be deduced from...
Brexit – HMRC published guidelines detailing the treatment of the movement of goods between Great Britain and Northern Ireland
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...
France – Brexit – Clarification on the obligation to appoint a tax representative for British companies
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...
Brexit – The United Kingdom updates the list of controlled goods from 1 January 2021
As mentioned previously, customs controls on entry into the UK will be gradually re-established over a period of 6 months from the end of the...
France – application of restrictions for travellers entering the national territory
Facing the Covid-19 epidemic, France has set up sanitary inspections at its borders (terrestrial, aerial, maritime) for travellers and transporters entering the French territory. These...
Portugal : Postponement of the obligation to use certified invoicing software as of 1 July 2021
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...
Brexit – HMRC provides further details regarding the treatment of cross-border operations as of 1st January 2021
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,...
Bulgaria – reduction of Intrastat threshold as of January 1st 2021
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...
France – new certificates for employees impacted by the curfew
The healthcare issues caused by the Coronavirus keep worsening in France. Due to an increase of cases since the beginning of fall, the French government...
Germany – EU Commission requests Berlin to change its E-commerce legislation
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...
France – Clarifications on the concept of a single service supplied by travel agents
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...
France – businesses outside of the EU cannot act as customs exporters anymore
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...
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