VAT in Europe – News

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Penalties for late submission of OSS declarations

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Date18 Jan 2023
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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, is a privilege. Privileges have to be earned and you need to be careful not to lose them, especially in the case of late filing...
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The Customs Tariff for 2023 and correlation tables in the EU

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Date28 Dec 2022
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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 a consequence of the changes to the worldwide Harmonised System nomenclature – the so-called HS 2022, which are carried out every 5 years. Commission Implementing...
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New Special tax on non-reusable plastic packaging in Spain

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Date19 Dec 2022
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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 non-reusable packaging containing plastics, whether it is empty, or whether it is presented containing, protecting, handling, distributing, and presenting goods. It is applicable throughout Spain....
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New VAT Penalty Regime in the UK from 1st January 2023

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Date14 Dec 2022
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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 tax will change. In essence, the system is intended to be more lenient for those businesses that normally file and pay for their VAT returns...
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SAF-T important changes to VAT reporting in Portugal for VAT PT payers

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Date24 Nov 2022
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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 1st of July 2021. In January 2023 it’s mandatory all the entities have this obligation accomplished and submit the SAF-T until day 5 of each...
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Black Friday & the pre-Christmas period vs. your VAT on sale in the EU

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Date23 Nov 2022
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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, but often entrepreneurs forget about other important factors involved, such as correct VAT settlements abroad. As the busy sales period approaches, we would like to...
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New version of the Instructions for filling in and sending INTRASTAT declarations in Poland

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Date30 Aug 2022
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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). These instructions are available under the link: Instructions for filling and sending INTRASTATdeclarations, version 1.15 What has changed? According to the Polish Ministry of Finance:...
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Changes to the INTRASTAT declarations: New provisions from 2022

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Date10 May 2022
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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 the goods. As of 1st of January 2022, Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European...
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Special procedure – Import of goods from outside the EU (Import One Stop Shop)

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Date21 Mar 2022
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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 which in a consignment does not exceed €150 and which are not subject to excise duty. The extension of the IOSS to sales of goods...
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