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…
13 January 2021
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…
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…
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…
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…
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 European Union and the United Kingdom have finally agreed on a free trade agreement, which provides for a number of measures to facilitate trade…
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…
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…
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….
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…
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…
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…
HMRC has just made available to companies a compilation of very useful information on VAT and customs in the UK. The following topics are particularly…
At present, supplies services provided digitally to European individuals by UK companies (and vice versa) can be declared via the mini one-stop shop “MOSS”. …
The VAT rules applicable to Distance Selling and E-Commerce are about to change. Review the upcoming changes.
As previously mentioned in our news article “United Kingdom – Only the owner of the goods can recover import VAT, it can be deduced from…
The French tax authorities have clarified that at the current stage of discussions with the UK, UK businesses that are liable for VAT in France…
The Commission has requested Germany to withdraw the obligation for Market Places, as of 1 January 2019, to verify that their vendors have a German…
For many years, the French tax administration has considered that all businesses selling a service that includes at least transport and/or accommodation should be subject…
HMRC recently recalled that the recovery of VAT on importation can only be made by the owner of the goods at the time of importation,…
We mentioned earlier the new rules that will apply to sales of low value parcels in the United Kingdom. HMRC has just updated these new…
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…
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…
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):…
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…
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. …
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…
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…
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…
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…
Because of Covid-19, Belgium had taken measures to postpone VAT declarations and payments for the months of March and April 2020. The Belgian…
The German government has presented a fiscal stimulus package which includes a temporary cut in VAT rates in Germany, from 19% to 16% for the…
As from 1 January 2021, companies making sales for which they are liable for VAT in Portugal will be obliged to equip themselves with invoicing…
Italy has introduced a temporary VAT exemption for supplies of certain medical goods needed to deal with the COVID-19 epidemic. This VAT exemption concerns…
E-Reporting in France
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