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…
The Slovak Government has recently indicated that as of 1 January 2022, any company, foreign or established, identified for VAT purposes on the territory of…
As a reminder, the reverse charge mechanism applicable to imports made in France will be generalised, automatic and compulsory from 1 January 2022. As a…
As a reminder, since April 2019, VAT-registered businesses must keep VAT records digitally and send returns using a Making Tax Digital (MTD) compatible software. This…
As a reminder, two major changes concerning import VAT will apply from 1 January 2022, both for companies established in France and for those who…
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…
In a previous note, we informed you that the Polish Government has expressed its intention to make electronic invoicing mandatory from 2024 in order to…
Following the announcement of the Czech Parliament on the approval and transposition of the measures of the e-commerce VAT package and its publication in the…
The Lithuanian government has transposed the rules relating to the e-commerce VAT package which will enter into force on 1 July 2021 in the European…
HMRC has just made available to companies a compilation of very useful information on customs topics in the UK regarding the origin of the goods…
Due to the Covid-19 crisis, Belgium had decided that supplies of masks and certain medical devices would be exempted from VAT . This exemption is…
Following the announcement of the Belgium authorities in March 2021, the Council of Ministers agreed to extend the application of a reduced 6% value added…
As a reminder, the British tax authorities (HMRC) have introduced the reverse charge mechanism for VAT on imports into the UK from January 1, 2021. …
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…
The Czech Parliament has finally announced the approval and transposition of the measures of the e-commerce VAT package to enter into force on 1 July…
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…
In a previous news item dated 23 October 2020, we informed you that companies performing supplies for which they are liable for VAT in Portugal…
Due to the Covid-19 crisis, the Netherlands had decided an exemption from VAT on supplies of masks and certain medical devices on Dutch territory. This…
The Romanian Government has finally announced the approval and transposition of the measures of the e-commerce VAT package, which came into force on 1 July…
The Polish Parliament has finally announced the approval and transposition of the measures of the e-commerce VAT package (Ustawa o podatku od towarów i usług)…
The Government of the Republic of Ireland has published a number of comprehensive guidance notes about the impacts of the e-commerce VAT reform which will…
The Belgian Government has announced the upcoming partial transposition of the measures of the e-commerce VAT package that will enter into force on 1 July…
The Czech Government announced on 21 June 2021, through the official communication of a note providing details on the implications of the reform, that the…
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…
The Italian Government has announced the transposition into Italian law of the measures of the e-commerce VAT package entering into force on 1 July 2021…
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…
The Slovenian government has published a dedicated page on the impacts of the e-commerce VAT reform that will come into force on 1 July 2021….
On 1 July 2021, a new regulation will be introduced, the main effect of which will be the abolition of the distance selling threshold and…
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….
In our previous news item dated 13 July 2020, we informed you that the reverse charge mechanism provided for in Article 2 1°G of the…
From 1 July 2021, a seller not established on French territory, carrying out intra-Community distance selling and providing cross-border services to European private customers will…
As of 1st January 2021, the United Kingdom is definitively considered as a third country. As a consequence, British companies which are intended to request…
As of 1 January 2021, the United Kingdom is definitely considered a third country. Therefore, British companies wishing to obtain a refund of VAT paid…
In a previous news item dated 23 October 2020, we informed you of the postponement of the obligation to use certified invoicing software. Now,…
As of 1st January 2021, the United Kingdom is definitively considered as a third country. In this context, HMRC has published a notice providing thorough…
Due to the global health crisis, the Czech government had decided to implement an exemption from VAT and customs duties for importation of medical equipement…
In a previous news dated on 20 January 2021, we had indicated that, because of Brexit, the Portuguese Tax authorities required for UK companies carrying…
The postponed accounting for VAT import, implemented since January 1, 2017, allows companies opting for this system to avoid a VAT disbursement when importing goods…
On April 27, 2021, the French Government published a decree amending article 242-0 Z septies of annex II of the French General Tax Code relating…
In April 3rd, 2020 and due to the Covid-19 crisis, Italy had decided an exemption from VAT and customs duties for importation of medical equipment…
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…
In a previous article, we reported that the EU and the UK had agreed a free trade agreement, which included a number of measures to…
From 1st April 2021, eligible business may opt to pre-register in Romania on the optional special schemes and corresponding One Stop Shops, which are taking effect…
From 22 April 2021, eligible business may opt to register in France on the optional sepcial schemes and corresponding One Stop Shop, which taking effect…
HMRC has published on 21 April 2021 a guidance about the dedicated process in order to calculate the VAT due on goods which imported into…
The Belgian government has presented a plan in the framework of the fight against Covid-19 including the extension of the reduction of the VAT rate…
The Dutch Government published, on 6 April 2021, a bill that implements the e-commerce package VAT reform, which is taking effect from 1st July 2021….
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…
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…
