VAT in Europe - News

Germany has new Annual VAT return deadlines

Date08 Aug 2017

CategoryVAT Compliance, VAT OSS and Export

The German authorities have confirmed an extended deadline for annual VAT returns, when these filings are done directly by the taxpayer, they will now be due by 31st July of the following year (instead of […]

Poland VAT – Split Payments 2018

Date03 Aug 2017

CategoryVAT Compliance, VAT OSS and Export

From the 1st January 2018, Poland will introduce a voluntary anti-VAT Fraud split payment mechanism. This system will ONLY apply on domestic transactions and will not affect invoice requirements. B2C transactions WILL NOT be impacted […]

Poland – Automatic De-registrations

Date13 Jun 2017

CategoryVAT Compliance, VAT OSS and Export

Over 35,000 businesses in Poland have been de-registered by the tax authorities in the last few months. This is expected to continue in the coming months as part of an anti-VAT fraud initiative. If you […]

Decision from ECJ regarding penalties on reverse charge VAT

Date06 Jun 2017

CategoryVAT Compliance, VAT OSS and Export

The ECJ gave its decision in the Farkas case (C-564/15), following the opinion published last November by the advocate general. The powers of Member States after this judgement have been reduced, they are no longer […]

Probable extension of Spanish SII

Date29 May 2017

CategoryVAT Compliance, VAT OSS and Export

It is expected that the Spanish authorities will allow individual extensions of the 1st July deadline on SII requirements. Officially this has not been confirmed, so at amavat Europe we are working on the basis […]

Italy VAT

Date26 May 2017

CategoryVAT Compliance, VAT OSS and Export

Reduction to statute of limitations Resulting from the publication of ‘Manouvrina decree’, the statute of limitations for VAT deduction in Italy has been reduced. Going forward, VAT deduction will only be acceptable by 30th April […]

Poland considers VAT split payments from 2018

Date25 May 2017

CategoryVAT Compliance, VAT OSS and Export

Voluntary VAT split payments system is being considered by Poland, introducing from 2018. This measure, which will include customers paying VAT into a unique, locked bank account, is intended to reduce VAT fraud. This drafted […]

e-Book VAT reduction backed by EU committee

Date22 May 2017

CategoryVAT Compliance, VAT OSS and Export

An important EU Parliamentary committee has voted to back the European Commission (EC) suggestions to decrease VAT on electronic books to the same rates as their paper equivalent. The full EU Parliament will now vote […]

VAT rises ruled out ahead of UK elections

Date19 May 2017

CategoryVAT Compliance, VAT OSS and Export

The current Conservative government and the main opposition Labour party recently ruled out future rises in VAT ahead of June’s election. Since the 10%+ debit from the financial crisis, the UK has enjoyed a decreasing […]

More than 35,000 micro-businesses drawn into Brexit EU VAT net

Date17 May 2017

CategoryVAT Compliance, VAT OSS and Export

It is estimated that 35,755 UK micro-business selling over the internet into Europe face being drawn into the EU VAT net for the first time following Brexit. Cost could reach €216,000pa to meet this new […]

OECD – International VAT/GST Guidelines

Date09 May 2017

CategoryVAT Compliance, VAT OSS and Export

Recently the OECD VAT/GST Guidelines established further validation at the 4th OECD Global Forum on VAT. These guidelines make available a wide-ranging structure of standards and principles for countries around the world, to monitor the […]

Italy – VAT split payments extended

Date28 Apr 2017

CategoryVAT Compliance, VAT OSS and Export

The European Commission has granted Italy approval to continue using anti VAT fraud split payments regime with state organisations, and to extend the measures to state-owned companies and stock market quoted companies. VAT split payments […]

BREXIT – UK VAT and potential tax opportunities

Date26 Apr 2017

CategoryVAT Compliance, VAT OSS and Export

The concerns around Brexit has been dominated by the potential negatives and uncertainties facing the UK economy as it arranges to leave the European Union. This has been compounded in recent weeks but the probability […]

VAT fiscal representative updated in France

Date24 Apr 2017

CategoryVAT Compliance, VAT OSS and Export

France has recently updated the list of non-EU countries whose businesses are required to appoint a French fiscal representative if they are French VAT registered. One of the countries which has been added is Argentina […]

UK – VAT split payment system

Date24 Apr 2017

CategoryVAT Compliance, VAT OSS and Export

Recently the UK government launched a consultation on the use of split VAT payments for the e-Commerce industry. This split payment mechanism consists of the customer paying the VAT share straight to the relevant tax […]

UK – VAT measures announced in the Budget

Date19 Apr 2017

CategoryVAT Compliance, VAT OSS and Export

The Chancellor announced in the UK Spring Budget new measures for tackling VAT avoidance and evasion, together with an increase in the registration and de-registration thresholds. VAT Avoidance The elimination of the use and enjoyment […]

Belgium – Quarterly VAT prepayments

Date18 Apr 2017

CategoryVAT Compliance, VAT OSS and Export

From 1st April, 2017 taxpayers who currently making quarterly prepayments for Value Added Tax (VAT), will no longer be required to do so the Belgian Minister of Finance, Johan Van Overtyeldt has announced. Going forward, […]

France – Amazon letters on VAT obligations

Date14 Apr 2017

CategoryVAT Compliance, VAT OSS and Export

Online businesses selling their products to French customers will have received a letter last week with a summary of all their sales in France during the last year. This letter clarifies that as from March […]