The European Court of Justice (ECJ) says no to e-Book reduction in VAT
The ECJ on 7th March, 2017 ruled (Case C-390/15) that e-Books are not entitled to the same reduction in EU VAT rates similar to printed books. The ECJ decided that... Please Read More
European Court of Justice (ECJ) new ruling on VIES number requirement
Recently the ECJ presented a ruling that will make registering in the VIES database more flexible, in order to allow an intra-Community supply to be zero-rated. In case Euro Tyre... Please Read More
Norwegian import VAT must be reported in VAT return
From January 2017, Norwegian VAT returns must include import VAT amounts. Before this recent change, import VAT was reported separately in a form called ‘omsetningsoppgave for merverdiavgift’. The reason for... Please Read More
Portugal changes excise duties on diesel and petrol
The authorities in Portugal have announced changes to excise duties – an increase for diesel and a decrease for petrol. From 01 January, 2017, the applicable duties on (commodity code:... Please Read More
Italian government plans to increase VAT rates in 2018
The Italian government has just announced that the standard VAT rate will rise from 22% to 25% as of 01 January, 2018. Also, there will be an additional increase of... Please Read More
France – changes in VAT
French reverse charge for import VAT From 01 January, 2017, within a French VAT return import VAT will be allowed to be reverse charged, only if a license is obtained... Please Read More
Belgium ends monthly VAT pre-payments
Taxpayers in Belgium will no longer be required to submit monthly pre-payments if already providing quarterly VAT returns. Currently, if a business’ annual turnover is below 2.5 million EUR and... Please Read More
Italy updates VAT filings
New requirements for 2017 Italian filing obligations. This has been re-designed instead of being monthly payments and one annual return, it will now be changed to quarterly returns along with... Please Read More
Swiss cuts VAT rate 2018
Switzerland had a temporary 8% VAT rate and may be now returning to pre-2011 rate of 7.7%. In 2014, in a public referendum the higher rate was voted in to... Please Read More