At the end of the transition period on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this…
Due to a change in customs regulations at the European level, non-EU businesses will no longer be able to act as exporter of record in…
The European Commission published, on 30th September 2020, explanatory notes linked to the introduction of the e-commerce VAT reform. This notice contains thorough details and…
Tax on digital goods is a complex matter in the USA. You need to check various aspects to find out how you will be taxed.
If you are an online seller using a MarketPlace or an e-commerce website, you may be concerned by this information about the regulation change in…
Due to a change in customs regulations at the European level, non-EU businesses will no longer be able to act as exporter of record in…
In a letter to business regarding new trade agreements with the EU from January 1, 2021, HMRC promises that more information on the movement of…
Like most EU member states, Ireland now applies the new customs definition of exporter. Indeed, Ireland has updated its Manual of Customs Export Procedures which…
As a reminder, Hungarian companies as well as foreign companies are obliged to declare online on the electronic portal of the Hungarian Tax Administration (NAV):…
In a new ruling, the Italian tax authorities have ruled on the proofs of transport necessary to justify the VAT exemption applicable to intra-Community deliveries…
HMRC has clarified the VAT regime applicable consignments of a value not exceeding GBP 135 sold in the United Kingdom. From now on, a distinction…
Amazon has indicated to its sellers using the “Fulfilment by Amazon” (“FBA”) service that due to Brexit, effective January 1, 2021: Goods stored in the…
This article was contributed by PingPong. Amazon Canada is one of the top e-commerce platforms in Canada and one of the country’s top 15 visited websites. For…
Despite the Coronavirus crisis, no EU member state has agreed to postpone beyond September 30, 2020 the dates for filing applications for the refund of…
Posted work: in order to fight against unfair competition, the new decree issued in the Official Journal of the French Republic on July 28 (in…
On 30 July 2020, the Order of 20 February 2019 transposing into French law Directive (EU) 2018/957 (in French) came into force. It aims at…
HMRC has published two notices explaining : How to import goods from the EU into GB from January 2021 (Pdf); How to export goods from…
The UK will no longer be subject to the European regulation, as it will no longer be part of the EU as of 01/01/2020. …
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…
The Belgian tax authoritiese have clarified the consequences of Brexit for businesses established in the United Kingdom which are identified for VAT purposes in Belgium. …
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this context, HMRC…
From 1 January 2021, the United Kingdom will be definitively considered as a non-EU custom country. In this context, and in order to complete customs…
As part of the business support measures following the Covid-19 crisis, the Portuguese government published an order on 16 July 2020 in order to extend…
From 1 April 2019, all businesses registered for VAT in the UK (resident and non-resident) with an annual turnover above £85,000 must file their VAT…
On 8 May 2020, due to the practical difficulties created by the Covid-19 crisis, the European Commission proposed to postpone by 6 months the introduction…
The Irish government has presented a fiscal stimulus package which includes a reduction in the standard VAT rate from 23% to 21%. The standard…
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. In this context, HMRC and…
The Polish Minister of Finance has presented a package of simplification measures which should come into force at the beginning of 2021. For example…
For many years, it has been understood and practised by all that the reverse charge mechanism provided for in Article 194 of Directive 2006/112/EC (transposed in…
In May 2020 and due to the Covid-19 crisis , the United Kingdom had decided on a VAT exemption on sales of medical protection equipment…
The E-Invoice regulation of the federal government was implemented in order to enable all taxpayers to communicate invoices to public entities in a simple and…
Before 1 July 2020, only companies with a Polish VAT number and authorised to use simplified customs procedures or holding the status of Authorised Economic…
Some tax inspectors in Portugal now require companies to be able to provide, for each intra-Community supply they make, the 2 or 3 proofs of…
In order to revive the local economy following the COVID-19 crisis, the German government had presented a fiscal stimulus plan which included a temporary reduction…
In June 2020, the Hungarian Tax Administration announced the extension of the mandatory online invoice reporting system. From 1 July 2020, Hungarian and foreign companies…
Pending a thorough overhaul of the VAT system, the European Union has put in place a series of small measures to improve the current system,…
The United Kingdom will be definitively considered as a non-EU country from 1 January 2021. In this context, the European Commission published a notice dated…
From 1 January 2021, the VAT exemption for imports of low-value consignments with a unit value of less than GBP 15 is abolished. This…
12th June 2020: the United Kingdom confirms that the transition period will not be extended. Gradual return of customs inspections.
The Hungarian tax administration announced the introduction of a new temporary retail sales tax. This tax, introduced with the aim of mitigating the economic…
On 9 June 2020, the Belgian tax administration announced that the usual deadlines for filing the declaration and paying VAT for May 2020 had been…
In Poland, the entry into force of the new SAF-T JPK_VAT VAT return file, initially scheduled for July 1, 2020 is finally postponed to 1…
Poland has published an individual rescript specifying the modalities of application of the Split Payment mechanism. The Polish tax authorities specified that the PLN…
In the face of the Covid-19 crisis and its economic hurdles, Canada has set up relief plans and taken action to support its economy.
Companies will be obliged to declare on the electronic portal of the Hungarian Tax Administration (NAV) all invoices relating to sales of goods and services…
Because of Covid-19, Belgium had taken measures to postpone VAT declarations and payments for the months of March and April 2020. The Belgian…
Due to the Covid-19 crisis and the impact on the construction sector, United Kingdom decided to postpone the introduction of the domestic reverse charge for…
Due to a change in customs regulations at the European level, Non-EU businesses will no longer be able to act as exporter of record in…
Due to a change in customs regulations at the European level, Non-EU business will no longer be able to act as exporter of record as…
Denmark has taken further VAT measures to support businesses. For large companies (turnover over DKK 50 million): VAT payment deadlines are deferred by 15 days…
