Slovakia: Update on VAT exemption on sales for medical protective equipment
On 31 March 2021, and due to the Covid-19 crisis, the Slovak Government has decided to implement a VAT exemption (Zero VAT rate) on sales...
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Brexit – Belgium: UK companies exempted from the obligation to appoint a tax representative
The Belgian Tax Administration clarifies that UK businesses that carry out transactions for which they are liable for VAT in Belgium are temporarily exempted from...
EU: new entry conditions for composite products
As of 21 April 2021, the European Commission is imposing new conditions for the entry of composite products into the European Union. This new...
European Union – E-commerce VAT package 2021 – Pre-registration for the Import One Stop Shop (IOSS) and for the One Stop Shop (OSS) from 1st April 2021
From 1 April 2021, eligible businesses are able to pre-register for the various optional special schemes and corresponding electronic portals (OSS) that come into effect...
Brexit – Lithuania: UK companies exempted from the obligation to appoint a tax representative
The Lithuanian tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Lithuania are exempt from the...
Brexit – Finland: UK companies exempted from the obligation to appoint a tax representative
The Finnish tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Finland are exempt from the...
Netherlands – E-commerce VAT reform 2021 – Publication of a detailed white paper
The Dutch government has published a white paper (in Dutch) on the impacts of the e-commerce VAT reform that will enter into force on 1...
Brexit – Malta: UK companies exempted from the obligation to appoint a tax representative
The Maltese tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Malta are exempt from the...
Brexit – Slovenia – British companies must appoint a tax representative
The Slovenian tax authorities have confirmed to us that British companies carrying out transactions for which they are liable for VAT in Slovenia must appoint...
Brexit – Austria – British companies must appoint a tax representative
The Austrian tax authorities have confirmed to us that UK companies carrying out transactions for which they are liable for VAT in Austria are obliged...
Belgium – The Belgian government publishes a draft law on the entry into force of the e-commerce VAT reform on 1 July 2021
The Belgian Government published on 5 March 2021 a draft law regarding the entry into force of the e-commerce VAT reform, which is taking effect...
Brexit – Clarification on the treatment of goods benefiting from the call-off stock simplification in the UK
As previously reported, as of 1 January 2021, and due to the exit of the UK from the European Union, the simplification measure applicable to...
Luxembourg – VAT E-commerce Reform 2021 – Publication of guidance notes
The Luxembourg government has published several guidance notes on the impacts of the e-commerce VAT reform that will come into force on 1 July 2021,...
Brexit – How to apply for an account to defer duty payment to import into Great Britain
HMRC has published a guidance note explaining how importers should apply for a duty deferment account to delay paying most customs or tax charges, such...
European Union – VAT E-commerce Reform 2021 – Publication of a detailed guide regarding the new “Import One Stop Shop” (IOSS)
The European Commission has published a comprehensive guide on the impacts of the E-commerce VAT reform which will come into force from 1 July 2021. ...
France – Update of the list of non-EU countries benefiting from a tax representative exemption in France
On 26 February 2021, the French government published an update of countries outside the European Union whose companies established there are exempt from appointing a...
Ireland – End of application of temporary reduced VAT rate on 1 March 2021
As we previously mentioned in our news of 24 July 2020, Ireland had decided a temporary reduction in the standard VAT rate from 23% to...
Slovakia – VAT exemption on sales of medical protection equipment
On 5 February 2021, and due to the Covid-19 crisis, the Slovak government decided to introduce a VAT exemption (zero VAT rate) on sales of...
Brexit – Cyprus – UK companies exempted from the obligation to appoint a tax representative
The Cypriot tax authorities have confirmed that British companies carrying out transactions for which they are liable for VAT in Cyprus are exempt from the...
Brexit – Details on the movement of products under suspension of excise duty between the United Kingdom and the European Union
Since 1 January 2021, the United Kingdom is definitively considered as a third country. In this context, the United Kingdom’s tax authorities (HMRC) have published...
Brexit – Poland – 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, and due to...
United-Kingdom – HMRC provides thorough details regarding the reverse charge mechanism for VAT on imports
As a reminder, HMRC had indicated the introduction of the reverse charge on VAT import mechanism as of 1st January 2021. This mechanism applies...
Netherlands – Letter published regarding E-commerce VAT package 2021 implementation
The Dutch Secretary of State for Finance recently published a note on the financial and logistical problems encountered by the Dutch authorities in implementing the...
Brexit – HMRC published guidelines for foreign sellers regarding import/export operations between Great Britain and the European Union
The UK Tax Authority, HMRC, has published on the same page two guides on the VAT and customs implications of Brexit for import and export...
Brexit – HMRC provides clarifications on VAT treatment of goods movements during the end of the transition period
At the end of the transition period ending on 31 December 2020, the United Kingdom is definitively considered as a third country. In this...
France – Update of the information document given to posted workers in the construction industry
The French Ministry of Labour has updated the information document given to seconded workers in the construction industry. Published in the Official Journal of...
European Union – E-commerce VAT Package 2021 – Factsheets published by European Commission
The European Commission has published explanatory factsheets in several languages about the VAT implications of the E-commerce reform that will enter into force on 1...
European Union – EORI number becomes mandatory to submit, modify or renew an application for customs actions
As of September 15, 2020, the EU Member States’ customs authorities demand that applicants holding intellectual property rights and their representatives be uniquely identified. Therefore,...
Brexit – Italy – UK Companies exempted from the obligation to appoint a tax representative
The Italian tax authorities have confirmed to us that British companies carrying out operations for which they are liable for VAT in Italy are exempted...
France – Seconded work regulation – The Ministry of Labour, Employment and Economic Inclusion issues a new circular
The Ministry of Labour, Employment and Economic Inclusion has just published a new circular in order to include the new national and European regulations that...
Brexit – Denmark – British companies must appoint a tax representative
The Danish tax authorities have confirmed to us that UK companies carrying out transactions for which they are liable for VAT in Denmark are obliged...
United Kingdom – What free trade agreements does the UK have?
UK’s Department for International Trade has published a guide listing the free trade agreements entered into by the United Kingdom. These free trade agreements...
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...
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...