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...
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...
On 12 June 2023, the Estonian Parliament (Riigikogu) passed Bill No. 225 SE, making partial amendments to the VAT Act. The bill includes several...
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...
We are delighted to announce that our Lille branch has moved to a new location to better meet your needs. You will now find...
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...
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 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....
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...
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 is pleased to announce the opening of its new branch in Rennes, close to Breton companies that trade internationally and carry out import/export...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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 adopts urgent measures in the energy field, in the application of the remuneration system to cogeneration plants by temporarily reducing the VAT rates with...
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),...
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...
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...
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 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...
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...
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...
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...
Businesses established in the European Union can obtain a refund of the VAT they have paid in one of the 27 EU Member States. ...
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...
The European Commission has decided to modify the format of the Single Administrative Document (SAD) to adapt to the digitalisation of customs declarations. Thus,...
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 employees took part in the event organized by its partner Sophia Club Entreprises (in French) on Tuesday April 5, 2022. Dedicated to...
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...
Businesses based outside the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year,...
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...
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...
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...
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...
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...
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...
The customs administration has modified its procedure for the issuing binding tariff information (BTI). Now, the procedure is totally dematerialized. In fact, since January...
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...
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...
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...
The 2017 Finance Act implemented a five-year plan (from 2017 to 2022) to align the VAT deductibility rate for gasoline with that of diesel. ...
As a reminder, companies not established in Portugal that are liable for VAT are obliged to include a QR Code on their invoices as from...
With the aim of simplifying and modernising the Intrastat declaration, the European Commission has provided a document summarising all the steps taken in the Intrastat...
E-Reporting in France
From 1 September 2026 · Foreign large companies & medium-sized enterprises, get ready! Find out more
