Penalties for late submission of OSS declarations
One-Stop-Shop (OSS) is so far the best solution to simplify VAT compliance in cross-border e-commerce. It turns out that this so-called special tax procedure, as defined in European Directive 2017/2455,...
Please Read More
The Customs Tariff for 2023 and correlation tables in the EU
We would hereby wish to remind you that on January 1st, 2023, a new Customs Tariff and correlation tables come into force. This year’s changes to the CN nomenclature are...
Please Read More
New Special tax on non-reusable plastic packaging in Spain
We hereby wish to remind you that on January 1st, 2023, the “Special tax on non-reusable plastic packaging” will come into force. The tax is levied on the use of...
Please Read More
New VAT Penalty Regime in the UK from 1st January 2023
From 1st January 2023, the way the UK’s tax authorities (HMRC – Her Majesty’s Revenue and Customs) charge penalties for late submission of VAT returns or payment of the resulting...
Please Read More
SAF-T important changes to VAT reporting in Portugal for VAT PT payers
We would like to remind you that taxable entities that are not established in Portugal, but registered for VAT purposes, has the obligation to use certified invoicing software since the...
Please Read More
Black Friday & the pre-Christmas period vs. your VAT on sale in the EU
As always, the last two months of the year are the busiest sales season. There are many guides and tips available on how to increase sales in an online shop,...
Please Read More
New version of the Instructions for filling in and sending INTRASTAT declarations in Poland
The Customs Department of the Polish Ministry of Finance has published on its page a new version of the Instructions for Completing and Submitting INTRASTAT Declarations (dated July 27, 2022)....
Please Read More
Changes to the INTRASTAT declarations: New provisions from 2022
1. Country of origin – export declaration: As of January 2022, the rules for filling the INTRASTAT export declarations have changed. This regulation refers to the country of origin of...
Please Read More
Special procedure – Import of goods from outside the EU (Import One Stop Shop)
From 1 July 2021, the special procedure Import OSS (IOSS) came into force. It applies to distance sales of imported goods originating outside the European Union, the total value of...
Please Read More