The French tax authorities have published their comments on the various measures introduced at European level since 1 January 2020. Those comments are available here….
In order to take into account the introduction at European level of the simplification measure applicable to stock call off stocks as part of the…
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…
Until now, companies importing goods into Germany had to pay import VAT immediately to customs, or within 10 days of importation at the latest. …
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…
From 1 January 2021, it will no longer be necessary to file Intrastat declarations for the movement of goods from the UK to the EU….
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 French Parliament has adopted the amendment providing for the gradual introduction of mandatory electronic invoicing from 1 July 2024. The measure will therefore be…
The Italian Supreme Court has recently ruled that VAT wrongly charged on an exempt transaction cannot be deducted by the buyer. This decision is in…
As previously mentioned in our news article “United Kingdom – Only the owner of the goods can recover import VAT, it can be deduced from…
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 published…
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…
On the 20 October 2020, the Portuguese fiscal administration indicated the postponement of the obligation to use certified invoicing software, later than originally scheduled. As…
Following the transition period ending on 31 December 2020, the United Kingdom will be definitively considered as a non-EU country. On the 16 October 2020,…
In the 20 October, Bulgarian government has announced a reduction of the Intrastat threshold in Bulgaria as of 1st January 2020. In this context, the…
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…
We had mentioned on several occasions the new measure prohibiting companies established outside the EU from acting as customs exporters from France. This measure is…
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 United-Kingdom had previously announced the introduction of the domestic reverse charge VAT applicable to construction services as of 1st March 2021. This is a…
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…
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…
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…
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):…
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…
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…
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,…
