VAT in Europe - News

e-Commerce platforms could be liable for VAT fraud proposes the EU

Date03 Oct 2017

CategoryVAT Compliance, VAT OSS and Export

The EU is continuing with suggestions to enforce obligations to online marketplaces for VAT fraud committed by non-EU merchants on their e-Commerce platforms. This move will endeavour to tackle over €5bn in non/under declared VAT […]

Switzerland Tax News

Date29 Sep 2017

CategoryVAT Compliance, VAT OSS and Export

Switzerland reforms VAT for overseas firms The Swiss parliament has formally agreed reforms to the country’s value-added tax (VAT) regime, these will make overseas firms obligated to impose VAT on all purchases and services. The […]

EU digital turnover tax – VAT in disguise?

Date26 Sep 2017

CategoryVAT Compliance, VAT OSS and Export

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 […]

Portugal has a new VAT return form

Date21 Sep 2017

CategoryVAT Compliance, VAT OSS and Export

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 […]

Retail Sales Tax postponed by Poland

Date19 Sep 2017

CategoryVAT Compliance, VAT OSS and Export

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. […]

Poland – VAT split payments delayed until April 2018

Date14 Sep 2017

CategoryVAT Compliance, VAT OSS and Export

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 […]

‘Clean Slate’ amnesty offered by U.S. for missed sales tax

Date22 Aug 2017

CategoryVAT Compliance, VAT OSS and Export

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 […]

e-Commerce Sales Tax reviewed by the US

Date18 Aug 2017

CategoryVAT Compliance, VAT OSS and Export

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 […]

UK postpones tax technology plans

Date16 Aug 2017

CategoryVAT Compliance, VAT OSS and Export

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. […]

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 […]

VAT Split Payment in Poland 2026 – How MPP Works, Who It Applies To and What’s Changed

Date25 May 2017

CategoryVAT Compliance, VAT OSS and Export

Poland’s VAT split payment mechanism (mechanizm podzielonej płatności, MPP) has come a long way since it was first proposed in 2015 and introduced as a voluntary system in 2018. Today it is a mandatory requirement […]

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 […]