From 2024, it has been proposed that the threshold for mandatory registration for VAT of resident business’ will increase from the current values of €37,500 for services and €75,000 for goods to €40,000 for services and €80,000 for goods. These changes are due to come...
Why do I need an Article 23 Permit? By using the reverse charge mechanism when importing goods, it means that the VAT on the import is not required to be paid immediately. Instead, the import is reported on the VAT return and claimed back in one reporting procedure...
It has been announced by the Portuguese government that the current zero VAT rating of essential food products is to be extended, originally due to end in October, now to run to the end of December 2023. Originally coming into force in April 2023, the list of included...
It has been announced that the Italian Parliament has approved a number of reforms to the Italian VAT system, which aim to modernize the current tax regime as well as making VAT compliance easier. They have also extended their temporary cut to the VAT rate on domestic...
For companies established within the EU the use of Directive 2008/9/EC, or the Eighth Directive, follows a standardised procedure across all EU countries to allow them to claim VAT back from other member states where VAT has been paid but they are not VAT registered....
The use of the EU Directive 86/560/EEC, commonly referred to as the thirteenth directive, allows for companies based outside of the EU that are not registered for VAT in a certain EU country, to be able to recover VAT paid. In order to qualify to reclaim thorough the...
Following the proposed reforms of Vat in the Digital Age (ViDA), the French authorities have responded to concerns raised by businesses and software companies about the proposed time line of July 2024. This follows Germany’s delay, moving their date to 2026, which...
What is Reverse Charge, and how does it work? The reverse charge mechanism is a reason why an invoice may not include VAT on a sale or purchase between two businesses, providing they both have VAT numbers. As a rule, this mechanism allows for the supplier to not...
What is Triangulation: By using the simplification method of triangulation, it eases the transaction of sending goods between three companies based in three member states. The transaction consists of two layers; the invoice flow, and flow of goods. The invoice flow...
International Commercial Terms – or Incoterms for short – are standard around the world, and were published by the International Chamber of Commerce (ICC) in order to prevent confusion during trades when setting out the obligations of buyers and sellers globally. A...
What are Intra-community Supplies Intra-community supply and acquisition are the names given when goods are sold and transported from one EU country to another, where both seller and buyer are VAT registered in different EU countries. This triggers two transaction, an...
What are Intra-community Supplies Intra-community supply and acquisition are the names given when goods are sold and transported from one EU country to another, where both seller and buyer are VAT registered in different EU countries. This triggers two transaction, an...
In December 2022 the European Commission (EC) published its proposals for VAT reforms under the ‘VAT in the Digital Age’ (ViDA) system. These proposals are due to come into place from January 2024, finally all being used in practice by 2028. Although these are yet to...
It has been proposed by the European Commission (EC) that changes are to be made to the €150 import threshold from March 2028. This would see the current arrangement for shipments over the value removed, with shipments of all values receiving the same treatment of VAT...
What Is Intrastat?Intrastate is the data collection system used for collecting statistics on the trade of goods between companies in two EU member states (B2B Sales).Intrastat returns are due to be filed in a member state, when the value of goods sold or purchased by...
Following on from Covid-19, the German Tax Office have extended the due dates for Annual Returns due between 2020 and 2025. These dates vary depending if the company is Tax Advised. Previously, the annual return would be due by 31st July of the following year, however...
What is An EORI Number? An EORI Number, Economic Operators Registration and Identification number, is an identification number used in all customs procedures, giving a common type of identification number across the EU used to exchange information with Customs...
The way the French VAT return is completed is changing, from the 1st January 2022 there will be additional boxes on the VAT return and a change to various lines on the CA3 return. Import VAT will automatically be deferred to the VAT return and the CA3 will be...
Following the introduction of the new EU VAT rules on 1st July 2021, we have compiled answers to the most commonly asked questions about the new IOSS scheme in order to help you understand your VAT obligations so you remain compliant. What is IOSS? IOSS is a scheme...
Mandatory French Reverse Charge for Import VAT From 1st January 2022, all VAT on imports to France will be deferred and reported in your VAT return. × Dismiss alert From 1st January 2022, the French tax administration have announced that ALL import VAT will be...
It's about that time of the year again and you're probably sick of VAT changes and maybe even still getting use to the new rules set in 2021 by the way of Brexit and the July 2021 EU VAT reform. I'm sorry to tell you that things don't stop there, in a constantly...
What is the One Stop Shop? The one stop shop is a new EU scheme which came into place from the 1st July 2021. The one stop shop is a simplification scheme allowing businesses to register and charge the destination VAT of the relevant EU country and reduce the need for...
There have been a number of changes affecting British businesses over the last 10 months caused as a result of Brexit. Pursuant to the new Market Surveillance Regulation (EU) 2019/1020 a new law was introduced that British businesses must now appoint an EU responsible...
IS, IR, simplified réel, normal réel Tax Regimes There are a number of taxes in France relating to corporate and income tax and VAT regimes. In this article we break down each type of tax in France and how to operate under these regimes. When you are running your own...
VAT in Europe has been a hot subject since the beginning of 2019 when operators of online trading platforms became liable for sellers' unpaid VAT duties, causing them to implement additional obligations for sellers to protect themselves and ensure sellers were...
The year 2021 brings an overhaul of changes for VAT in Europe and the UK. The UK leaving the EU on January 1st 2021 has seen all businesses on both sides of the border adapt to new customs changes between the communities along with new UK rules to combat VAT fraud...
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