EU digital turnover tax – VAT in disguise?
Date26 Sep 2017
The European Union (EU) finance minister recently reviewed a proposal to tax U.S. digital groups’ revenue based on the location of their consumers. Nonetheless, such a turnover tax may transgress EU VAT rules and international...
Reading time: 2 min
Portugal has a new VAT return form
Date21 Sep 2017
There will be a new Portuguese VAT Return form, this will reflect the changes on import VAT reporting. Going forward, you can delay the payment of import VAT until your VAT Return is submitted. At...
Reading time: 2 min
Retail Sales Tax postponed by Poland
Date19 Sep 2017
Poland has postponed the implementation date of the new ‘Retail Sales Tax’ following the challenges of the European Commission (EC). This initiative comprised of a turnover tax levied on established and non-established businesses in Poland....
Reading time: 1 min
Poland – VAT split payments delayed until April 2018
Date14 Sep 2017
The introduction of anti-VAT Split Payments has been delayed until 1st April, 2018 Poland has announced. The original date had been 1st January, 2018. To explain ‘Split Payments’, this is the payment of the VAT...
Reading time: 1 min
‘Clean Slate’ amnesty offered by U.S. for missed sales tax
Date22 Aug 2017
If European businesses wish to take advantage of America’s Multi-State Tax (MTC) sales tax amnesty, they have until 21st October to decide. America’s MTC sales tax amnesty started on 17th August. This sales tax is...
Reading time: 2 min
e-Commerce Sales Tax reviewed by the US
Date18 Aug 2017
The administration for Sales Tax on goods sold by out-of-state e-Commerce sellers will shortly be revisited said the US Treasury. Currently, sellers with no physical location in another State are not required to charge the...
Reading time: 1 min
UK postpones tax technology plans
Date16 Aug 2017
George Osborne, the previous Chancellor of the Exchequer announced last year “the death of the tax return”. A new plan named “Making Tax Digital’ and was aimed at automating all UK tax reporting by 2020....
Reading time: 2 min
Germany has new Annual VAT return deadlines
Date08 Aug 2017
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...
Reading time: 2 min
Poland VAT – Split Payments 2018
Date03 Aug 2017
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...
Reading time: 2 min
Poland – Automatic De-registrations
Date13 Jun 2017
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...
Reading time: 1 min
Decision from ECJ regarding penalties on reverse charge VAT
Date06 Jun 2017
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...
Reading time: 1 min
Probable extension of Spanish SII
Date29 May 2017
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...
Reading time: 3 min
Italy VAT
Date26 May 2017
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...
Reading time: 1 min
Poland considers VAT split payments from 2018
Date25 May 2017
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...
Reading time: 1 min
e-Book VAT reduction backed by EU committee
Date22 May 2017
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...
Reading time: 1 min
VAT rises ruled out ahead of UK elections
Date19 May 2017
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...
Reading time: 1 min