Poland – Mandatory electronic invoicing as of 2024
The Polish government has expressed its intention to make electronic invoicing mandatory from 2024 in order to effectively combat VAT fraud. Electronic invoices will be...
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Portugal – Postponement to 2022 of the obligation to include a QR code on invoices
The obligation for companies not established in Portugal but liable for VAT on their sales in Portugal to include a QR CODE on their invoices...
Brexit – Check the validity of a UK VAT Number
Since 1 January 2021, VAT numbers issued by the UK to businesses carrying out taxable operations on UK territory can no longer be verified via the EU...
France – Covid-19 – Compulsory negative PCR test for European travellers
The French government has announced that as of January 24, 2021, travellers and posted workers from European Zone must provide a negative PCR test performed...
Brexit – Check the validity of a UK EORI number
Since 1 January 2021, EORI numbers issued by the UK to businesses carrying out customs operations on UK territory can no longer be verified via...
Brexit – France – French Customs publish a video on the Import Control System (ICS)
The Import Control System (ICS) creates safety and security obligations for foreign trade operators. It also requires operators to submit an entry summary declaration...
European Union – E-Commerce VAT Package 2021 – explanatory notes in Chinese on the VAT implications
The European Commission has published explanatory notes in chinese on the VAT implications of the E-Commerce reform that will enter into force on 1 July...
Brexit – Romania – British companies must appoint a fiscal representative
The Romanian tax authorities have confirmed that UK companies carrying out operations for which they are liable for VAT in Romania must appoint a fiscal...
Brexit – Portugal – British companies have to appoint a tax representative
The Portuguese tax authorities have confirmed that UK companies carrying out operations for which they are liable for VAT in Portugal are obliged to appoint...
Brexit – Croatia – UK companies exempted from the obligation to appoint a tax representative
The Croatian tax authorities have confirmed to us that British companies carrying out operations for which they are liable for VAT in Croatia are exempted...
Brexit – Greece – UK companies must appoint a tax representative
The Greek tax authorities have confirmed to us that UK companies carrying out operations for which they are liable for VAT in Greece are obliged...
Republic of Ireland – 13th Directive VAT refunds – Reciprocity required
As regards refunds of Irish VAT to businesses established outside the EU and not liable for VAT in the Republic of Ireland (the so-called “13th...
Brexit – Compliance upgrade for wooden pallets and dunnage
With the United Kingdom leaving the European Union, transporters coming from the United Kingdom must have all wooden pallets and dunnage used for the transport...
Brexit – Consequences of failure to register for VAT in the UK for overseas sellers via marketplaces
HMRC has clarified that overseas sellers through Marketplaces who do not fulfil their obligation to register for VAT in the UK will be: struck off...
Netherlands – Covid-19: border restrictions
To fight against the spread of the Covid-19 virus, the Dutch authorities have strengthened their restrictions at the terrestrial, aerial and maritime borders on 29th...
France – VAT on gasoline is 80% deductible in 2021
The VAT paid on gasoline in 2021 for passenger cars or commercial vehicles will be 80% deductible (compared to 60% in 2020). Source: Bulletin officiel...
Brexit – Sweden – UK companies must appoint a tax representative
The Swedish tax authorities have confirmed to us that UK companies carrying out operations for which they are liable for VAT in Sweden are obliged...
Germany – Change regarding supplies of goods with installation
Since 1 January 2020, it is necessary to distinguish: supplies with installation, where the goods are incorporated into the taxable purchaser’s premises in Germany (Werklieferung),...
Brexit – How do I pay VAT on imports into the UK?
HMRC has published a guide explaining how importers should pay VAT on import into the UK. If you have any questions, please contact us....
European Union – E-commerce Package 2021 – Customs Explanatory Notes
The European Commission has published explanatory notes on the customs implications of the E-Commerce Package that will come into force on 1 July 2021. Source: European...
United Kingdom – 2020 VAT refund applications must be submitted through the European portal by 31 March 2021
As previously mentioned in this article, European businesses that are not identified for UK VAT and that have paid UK VAT during the year 2020...
Brexit-Italy – Awaiting confirmation of tax representative exemption for UK companies
Due to Brexit, the United Kingdom is to be considered as a non-EU Member State as of 1 January 2021. Consequently, British companies should in...
Brexit – Bulgaria – Clarification on the obligation to appoint a fiscal representative for UK companies
Due to the Brexit and the end of the transition period since 1 January 2021 : companies established in Great Britain which are registered for VAT...
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...
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...
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