VAT in Europe - News

Where are Amazon FBA’s European warehouses located in context of the necessity to calculate VAT?

Date25 Aug 2023

CategoryVAT Compliance, VAT OSS and Export

Amazon is a major player in the European e-commerce market and one of the largest trading platforms globally, with an extensive network of warehouses across Europe. This strategically positioned distribution center network facilitates swift product […]

JPK – Polish SAF-T – what should you know?

Date21 Aug 2023

CategoryVAT Compliance, VAT OSS and Export

What is JPK? The Standard Audit File for Tax (SAF-T), in Poland known as JPK, is an advanced, electronic way of providing the tax authorities with information on transactions and operations carried out by businesses. […]

The EC Sales List – what you need to know?

Date11 Aug 2023

CategoryVAT Compliance, VAT OSS and Export

The EC Sales List, or Summary of Intra-Community Sales, is an important part of reporting international trade within the European Union. What is the EC Sales List? The ECSL is a document containing detailed information […]

Warehousing abroad in the context of VAT registration – what should you know?

Date19 Jul 2023

CategoryVAT Compliance, VAT OSS and Export

Today’s e-commerce trends are increasingly forcing businesses to look for alternative logistics solutions, such as warehousing abroad. The decision to relocate part or all of your warehousing operations to another country can bring many benefits, […]

The government wants to tighten VAT in the e-commerce sector. What will be changed?

Date24 Mar 2023

CategoryVAT Compliance, VAT OSS and Export

The Council of Ministers has accepted a draft law to increase the effectiveness of VAT sealing. This means that banks and other financial institutions will be obliged to report, keep, store and send to the […]

DAC7 Directive – new requirements for the e-commerce market and online platform operators

Date16 Mar 2023

Categoryamavat Announcement - news

The DAC7 Directive (Directive 2021/514 of 22 March 2021), which introduces new obligations on selected e-commerce market operators, will soon also apply in Poland. The Government Legislation Centre has already published a draft act amending […]

Penalties for late submission of OSS declarations

Date18 Jan 2023

CategoryVAT Compliance, VAT OSS and Export

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 […]

The Customs Tariff for 2023 and correlation tables in the EU

Date28 Dec 2022

CategoryVAT Compliance, VAT OSS and Export

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 […]

New Special tax on non-reusable plastic packaging in Spain

Date19 Dec 2022

CategoryVAT Compliance, VAT OSS and Export

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 […]

New VAT Penalty Regime in the UK from 1st January 2023

Date14 Dec 2022

CategoryVAT Compliance, VAT OSS and Export

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, […]

SAF-T important changes to VAT reporting in Portugal for VAT PT payers

Date24 Nov 2022

CategoryVAT Compliance, VAT OSS and Export

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 […]

Black Friday & the pre-Christmas period vs. your VAT on sale in the EU

Date23 Nov 2022

CategoryVAT Compliance, VAT OSS and Export

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 […]

New version of the Instructions for filling in and sending INTRASTAT declarations in Poland

Date30 Aug 2022

CategoryVAT Compliance, VAT OSS and Export

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 […]

Changes to the INTRASTAT declarations: New provisions from 2022

Date10 May 2022

CategoryVAT Compliance, VAT OSS and Export

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 […]

Special procedure – Import of goods from outside the EU (Import One Stop Shop)

Date21 Mar 2022

CategoryVAT Compliance, VAT OSS and Export

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 […]

The French holiday procedure for charging VAT on the example of July 2021

Date20 Jul 2021

CategoryVAT Compliance, VAT OSS and Export

There is a very popular “holiday procedure” in France during the annual summer holidays, approved and recommended by the French tax administration. It consists of filing the VAT return for July 2021 on the basis […]

Information about One Stop Shop (OSS)

Date24 May 2021

CategoryVAT Compliance, VAT OSS and Export

Until now, all e-commerce companies from the EU that sell goods to other EU countries, after exceeding a certain sales threshold (depending on the country the threshold ranges from EUR 35,000 to EUR 100,000) are […]

SLIM VAT – Change in the rules from 1 January 2021 regarding domestic negative credit notes with Polish VAT of sales and purchase invoices – Examples

Date24 Mar 2021

CategoryVAT Compliance, VAT OSS and Export

On 1 January 2021, the so-called SLIM VAT (Simple, Local And Modern VAT) came into force, introducing changes with regard to the settlement of negative credit notes. As a result of the amendment to the […]