The Enveloppe Logistique Obligatoire (ELO) is a new feature introduced as part of the SI Brexit to facilitate the passage of goods across the cross-Channel…
The Intrastat declaration is an essential element for businesses engaged in intra-community goods transactions within the European Union. With the introduction of new thresholds for…
Intrastat Thresholds 2025: Is your business ready? Is your business VAT-registered and involved in the trade of goods within the European Union? If so, you…
The Value Added Tax (VAT) is an indirect tax paid by the final consumer on various goods and services. It is collected by the company…
The UK government had announced a postponement of the deadlines for certain cross-border customs procedures in the post-Brexit context, effective from 1 January 2021. HM…
Companies in the European Union (EU) can obtain temporary suspensions of customs duties for raw materials or semi-finished products used in the manufacturing of finished…
Within the European Union, goods from outside the EU must undergo customs formalities before they are allowed to enter. The Temporary Storage Facility allows imported…
On 13 March 2024, the European Parliament took a decisive step by adopting by a large majority the draft reform of the Customs Union. What…
Businesses established in the European Union are entitled to a refund of VAT paid in any of the 27 EU Member States. This year, applications…
Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 Member States of…
The Carbon Border Adjustment Mechanism (CBAM) is a new regulatory instrument introduced by the European Union on 1 October 2023. The aim of this mechanism…
From 2028, marketplaces and e-commerce platforms will assume greater responsibility for the products they distribute within the European Union. Increased responsibility of marketplaces and e-commerce…
The GDPR also affects Canadian and American companies that handle personal data of European citizens, thus creating consequences for these companies.
The reverse charge of import VAT is a tax regime introduced by the European Union to facilitate trade in international commerce.
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…
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…
Adopted in July 2020 by the European Parliament, the mobility package brings far-reaching changes to existing regulations in the road transport sector.
Businesses established in the European Union can obtain a refund of the VAT they have paid in one of the 27 EU Member States. …
The European Commission has decided to modify the format of the Single Administrative Document (SAD) to adapt to the digitalisation of customs declarations. Thus,…
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,…
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…
What are the new rules on posting drivers in the road transport sector which entered into force on 2 February 2022?
A tax agent, which is a compulsory position in some EU countries, is subject to certain requirements. Find out the conditions which have to be…
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 adoption of the VAT e-commerce package has brought about major changes to the European tax and customs landscape, particularly with regard to distance sales.
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…
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…
Since 1 July 2021, a VAT reform called the “E-Commerce VAT Package” has entered into force, the main measures of which are the following: Redefinition…
Since 1 January 2021, the United Kingdom is no longer a member of the European Union. Find out about the new rules for importing or exporting live…
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…
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…
As a result of Brexit, the UK is introducing new requirements on imports and exports into the UK on 1 July 2022.
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…
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…
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…
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….
As of 21 April 2021, the European Commission is imposing new conditions for the entry of composite products into the European Union. This new…
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…
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. …
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…
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,…
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…
As a result of Brexit, the UK is no longer officially part of the EU. But are British companies still required to appoint a tax…
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…
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…
The distance selling thresholds set by the EU Member States remain unchanged on 1 January 2021 : However, due to the Brexit : BtoC…
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…
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…
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…
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