Czech Republic – VAT E-commerce Package took effect on 1st October 2021
Following the announcement of the Czech Parliament on the approval and transposition of the measures of the e-commerce VAT package and its publication in the...
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Lithuania – the government has transposed the rules establishing the scope of the E-commerce VAT package
The Lithuanian government has transposed the rules relating to the e-commerce VAT package which will enter into force on 1 July 2021 in the European...
Brexit – HMRC compiles information on customs in the UK about the rules of origin for goods moving between the UK and EU
HMRC has just made available to companies a compilation of very useful information on customs topics in the UK regarding the origin of the goods...
Belgium – Extension of VAT exemption for supplies of masks and medical equipment
Due to the Covid-19 crisis, Belgium had decided that supplies of masks and certain medical devices would be exempted from VAT . This exemption is...
Switzerland – Customs duties exemption on imports of industrial goods
The Swiss Government has recently adopted, with effect from 1 January 2022, the revision of the Harmonised Commodity Description and Coding System (HS) Convention with...
Belgium – Extension of the temporary reduction of the VAT rate on hydroalcoholic masks and gels
Following the announcement of the Belgium authorities in March 2021, the Council of Ministers agreed to extend the application of a reduced 6% value added...
United Kingdom: Clarification on postponed VAT accounting statements
As a reminder, the British tax authorities (HMRC) have introduced the reverse charge mechanism for VAT on imports into the UK from January 1, 2021. ...
France: Introduction of electronic invoicing and e-reporting of VAT from 1 July 2024*
In a previous article, we set out a timetable for the introduction of compulsory electronic invoicing and transmission in France, initially scheduled to take place...
European Union – Extension of countries covered by Amazon’s Pan-European programme
Many companies use Amazon’s services in their e-commerce activities throughout the world, and particularly in Europe. In this context, Amazon has been offering its professional...
Czech Republic – Parliament adopts and transposes e-commerce VAT reform package
The Czech Parliament has finally announced the approval and transposition of the measures of the e-commerce VAT package to enter into force on 1 July...
Import/Export in the United Kingdom – New postponement of customs obligations to July 1, 2022
The British government has announced the postponement of measures regarding the import/export of sanitary and phytosanitary (SPS) products. Due to the sanitary crisis, the supply...
Export/import in the United Kingdom – New requirements from 1 October 2021
Update of 20/09/2021: The new obligations are postponed to 1 July 2022. Following its exit from the European Union as part of the Brexit,...
European Union – Application For Refund Of VAT 8th Directive – Deadline 30 September 2021
Businesses established in the European Union are entitled to a refund of the VAT they have paid in one of the 27 EU Member States. This...
Portugal – Reminder – Obligation to use certified invoicing software has entered into force
In a previous news item dated 23 October 2020, we informed you that companies performing supplies for which they are liable for VAT in Portugal...
Netherlands – Extension of VAT exemption for supplies of masks and medical equipment
Due to the Covid-19 crisis, the Netherlands had decided an exemption from VAT on supplies of masks and certain medical devices on Dutch territory. This...
Romania-E-Commerce VAT Reform 2021 – Approval and transposition of the e-commerce VAT package
The Romanian Government has finally announced the approval and transposition of the measures of the e-commerce VAT package, which came into force on 1 July...
Poland – Adoption and transposition of the e-commerce VAT reform package
The Polish Parliament has finally announced the approval and transposition of the measures of the e-commerce VAT package (Ustawa o podatku od towarów i usług)...
Ireland – VAT E-commerce Reform 2021 – Publication of Guidance Notes
The Government of the Republic of Ireland has published a number of comprehensive guidance notes about the impacts of the e-commerce VAT reform which will...
Belgium – Adoption and partial transposition of the e-commerce VAT reform package
The Belgian Government has announced the upcoming partial transposition of the measures of the e-commerce VAT package that will enter into force on 1 July...
Brexit – New deadlines for British sanitary and phytosanitary (SPS) requirements
Since leaving the European Union, the United Kingdom is implementing sanitary and phytosanitary (SPS) formalities and obligations at its borders. The schedule for British SPS...
Czech Republic – E-commerce VAT reform package not yet adopted
The Czech Government announced on 21 June 2021, through the official communication of a note providing details on the implications of the reform, that the...
European Union – E-commerce VAT reform 2021 – Details on the electronic exchange of information between Member States
From 1 July 2021, the e-commerce VAT package will change the VAT treatment of certain B2C transactions, in particular by introducing two optional schemes: The...
Italy – The Italian Government adopts and transposes the e-commerce VAT reform package
The Italian Government has announced the transposition into Italian law of the measures of the e-commerce VAT package entering into force on 1 July 2021...
European Union – E-commerce VAT Package – Compliance as of July 1, 2021
As of July 1st, 2021, the VAT rules applicable to distance selling and more broadly to BtoC E-Commerce will be profoundly modified in all European...
Slovenia – E-commerce VAT reform 2021 – Publication of detailed information regarding OSS/IOSS
The Slovenian government has published a dedicated page on the impacts of the e-commerce VAT reform that will come into force on 1 July 2021....
France – E-commerce VAT package – New rules regarding the Intrastat obligation
On 1 July 2021, a new regulation will be introduced, the main effect of which will be the abolition of the distance selling threshold and...
European Union – United Kingdom – British companies must appoint an intermediary in order to benefit from IOSS
As of 1 July 2021, companies not established in the European Union or established in a third country, with which the EU has not concluded...
European Union – Application for refund of VAT 13th Directive – Deadline 30 June 2021
Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 EU Member States....
Portugal – New interpretations of the application of the domestic VAT reverse charge mechanism
In our previous news item dated 13 July 2020, we informed you that the reverse charge mechanism provided for in Article 2 1°G of the...
France–Ecommerce VAT package 2021 – Designation of the competent authority for VAT One Stop Shops
From 1 July 2021, a seller not established on French territory, carrying out intra-Community distance selling and providing cross-border services to European private customers will...
Czech Republic-United Kingdom – Reciprocity Required For 13th Directive VAT Refunds
As of 1st January 2021, the United Kingdom is definitively considered as a third country. As a consequence, British companies which are intended to request...
Hungary-United Kingdom – Reciprocity required for 13th Directive VAT refunds
As of 1 January 2021, the United Kingdom is definitely considered a third country. Therefore, British companies wishing to obtain a refund of VAT paid...
Portugal – Entry into force of the obligation to use certified invoicing software
In a previous news item dated 23 October 2020, we informed you of the postponement of the obligation to use certified invoicing software. Now,...
Netherlands – Ecommerce VAT package – Dutch government shared technical documents for the companies affected
From 1 April 2021, eligible businesses may opt to pre-register for the optional special schemes and corresponding electronic portals (OSS/IOSS), which will enter into force...
Brexit – HMRC published thorough guidelines regarding the movement of goods between the United Kingdom and the European Union
As of 1st January 2021, the United Kingdom is definitively considered as a third country. In this context, HMRC has published a notice providing thorough...
Czech Republic – Extension of VAT and customs duties exemption for importation of medical equipment
Due to the global health crisis, the Czech government had decided to implement an exemption from VAT and customs duties for importation of medical equipement...
Brexit – Portugal – “grace period” for British companies which must appoint a tax representative
In a previous news dated on 20 January 2021, we had indicated that, because of Brexit, the Portuguese Tax authorities required for UK companies carrying...
France – New procedures for declaring import VAT as of January 1, 2022
The postponed accounting for VAT import, implemented since January 1, 2017, allows companies opting for this system to avoid a VAT disbursement when importing goods...
France – Modification of the procedure for filing VAT refund applications for taxable persons established outside the EU
On April 27, 2021, the French Government published a decree amending article 242-0 Z septies of annex II of the French General Tax Code relating...
Italy – Extension of VAT and customs duties exemption for importation of medical equipment
In April 3rd, 2020 and due to the Covid-19 crisis, Italy had decided an exemption from VAT and customs duties for importation of medical equipment...
Spain – Extension of VAT exemption on sales of medical protection equipment
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...
Brexit – The EU-UK free trade agreement endorsed
In a previous article, we reported that the EU and the UK had agreed a free trade agreement, which included a number of measures to...
Romania – E-commerce VAT package 2021 – Pre-registration for the One Stop Shop (OSS)
From 1st April 2021, eligible business may opt to pre-register in Romania on the optional special schemes and corresponding One Stop Shops, which are taking effect...
France – E-commerce VAT package 2021 – Pre-registration for the Import One Stop Shop (IOSS) and for the One Stop Shop (OSS)
From 22 April 2021, eligible business may opt to register in France on the optional sepcial schemes and corresponding One Stop Shop, which taking effect...
Brexit – Guidance on the valuation of goods intended to be imported within the United Kingdom
HMRC has published on 21 April 2021 a guidance about the dedicated process in order to calculate the VAT due on goods which imported into...
Belgium: Temporary reduction of VAT rate on hydroalcoholic masks and gels
The Belgian government has presented a plan in the framework of the fight against Covid-19 including the extension of the reduction of the VAT rate...
Spain – VAT E-commerce Reform 2021 – Details regarding reform implications
The Spanish Tax Agency (Agencia Tributaria) has published a list of information useful for companies impacted by the E-commerce Package VAT reform which is coming...
Poland – Polish Government adopts bill implementing new VAT rules on e-commerce
Poland has announced, on 8 April 2021, a bill that implements the e-commerce package VAT reform, which is taking effect as of 1st July 2021....
Germany – VAT e-commerce Reform 2021 – German Tax authorities compile e-commerce VAT reform briefs
The German Federal Ministry of Finance has published a list of information usefull for companies impacted by the e-commerce reform coming into force as of...
Netherlands – Bill on the entry into force of the e-commerce VAT package reform on 1 July 2021
The Dutch Government published, on 6 April 2021, a bill that implements the e-commerce package VAT reform, which is taking effect from 1st July 2021....