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. …
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…
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…
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…
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…
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…
As a reminder, HMRC had indicated the introduction of the reverse charge on VAT import mechanism as of 1st January 2021. This mechanism applies…
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…
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…
At the end of the transition period ending on 31 December 2020, the United Kingdom is definitively considered as a third country. In this…
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…
Following Brexit, expeditions from the EU to GB are now subject to new rules provided by the British government.
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
Since 1 January 2020, it is necessary to distinguish: supplies with installation, where the goods are incorporated into the taxable purchaser’s premises in Germany (Werklieferung),…
HMRC has published a guide explaining how importers should pay VAT on import into the UK. If you have any questions, please contact us….
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…
As previously mentioned in this article, European businesses that are not identified for UK VAT and that have paid UK VAT during the year 2020…
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…
From 1 January 2021, VAT registered businesses importing goods into the Republic of Ireland from Great Britain and non-EU countries will be able to benefit from…
After January 1, 2021, the general territoriality rules applicable to the provision of services will remain unchanged: BtoB services will in principle be subject to…
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 French Council of State has determined that a foreign company can be considered as a VAT/IS stable establishment in France, even in the event…
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….
The Polish tax authorities have just announced that as a result of Brexit, UK companies with VAT obligations in Poland will be required to appoint…
HMRC has published a guide (policy paper) explaining the measures taken to enable businesses established outside the EU to claim a VAT refund when they…
An online form has been created to enable UK VAT registered businesses to inform the HMRC that they are trading goods within Northern Ireland or…
The Polish Parliament has adopted the new “SLIM VAT” measures which should come into force on 1 January 2021. Source: Competition
Discover our FAQ summarizing the main consequences of Brexit on customs and VAT. Brexit FAQ – Sales of goods in the EU after January 1,…
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…
Like most EU Member States, Spain now applies the new customs definition of exporter. As a result, companies established outside the EU will no longer…
