VAT in Europe - News

European Court of Justice (ECJ) new ruling on VIES number requirement

Date15 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

Recently the ECJ presented a ruling that will make registering in the VIES database more flexible, in order to allow an intra-Community supply to be zero-rated. In case Euro Tyre Bv (C-21/16), a Polish customer […]

Norwegian import VAT must be reported in VAT return

Date14 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

From January 2017, Norwegian VAT returns must include import VAT amounts. Before this recent change, import VAT was reported separately in a form called ‘omsetningsoppgave for merverdiavgift’. The reason for this change is due to […]

Portugal changes excise duties on diesel and petrol

Date13 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

The authorities in Portugal have announced changes to excise duties – an increase for diesel and a decrease for petrol. From 01 January, 2017, the applicable duties on (commodity code: 2710 19 41/9 – diesel […]

Italian government plans to increase VAT rates in 2018

Date10 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

The Italian government has just announced that the standard VAT rate will rise from 22% to 25% as of 01 January, 2018. Also, there will be an additional increase of 0.9% which will be made […]

France – changes in VAT

Date09 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

French reverse charge for import VAT From 01 January, 2017, within a French VAT return import VAT will be allowed to be reverse charged, only if a license is obtained from the French tax authorities. […]

Belgium ends monthly VAT pre-payments

Date08 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

Taxpayers in Belgium will no longer be required to submit monthly pre-payments if already providing quarterly VAT returns. Currently, if a business’ annual turnover is below 2.5 million EUR and the value of intra-Community supplies […]

Italy updates VAT filings

Date08 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

New requirements for 2017 Italian filing obligations. This has been re-designed instead of being monthly payments and one annual return, it will now be changed to quarterly returns along with quarterly electronic invoice submissions. For […]

amavat Europe attends the ‘Internet World – e-Commerce Fair 2017’, Munich

Date07 Mar 2017

Categoryamavat Announcement - news

VAT experts and tax consultants of amavat Europe are currently attending the annual ‘Internet World – e-Commerce Fair 2017 at Munich’s Trade Fair Centre. With getsix® and HLB Stueckmann present, amavat Europe is represented by […]

Swiss cuts VAT rate 2018

Date07 Mar 2017

CategoryVAT Compliance, VAT OSS and Export

Switzerland had a temporary 8% VAT rate and may be now returning to pre-2011 rate of 7.7%. In 2014, in a public referendum the higher rate was voted in to fund certain public spending on […]

Italy tries to extend the VAT split payment mechanism

Date28 Feb 2017

CategoryVAT Compliance, VAT OSS and Export

Italy’s Finance Ministry has made an application to the European Commission (EC) to extend the VAT split payment mechanism. Since 2015, the EC has allowed the split payment mechanism in Italy for supplies to government […]

Quarterly payments withdrawn by Belgium

Date13 Feb 2017

CategoryVAT Compliance, VAT OSS and Export

As from the 1st April, 2017, Belgium has withdrawn the obligation to file VAT quarterly prepayments on their VAT obligation. At present small businesses may opt to file only quarterly In Belgium, as opposed to […]

Security deposit when registering as a VAT taxpayer

Date13 Feb 2017

CategoryVAT Compliance, VAT OSS and Export

The PiS government has introduced a new fiscal instrument to combat tax fraud, with the registration termination starting in 2017. The payment of a security deposit for the declaration of a company subject to VAT […]

Bank guarantee refund threshold has been raised

Date25 Jan 2017

CategoryVAT Compliance, VAT OSS and Export

The VAT refund thresholds have been raised where it requires a certified Italian audit or bank guarantee, this is up from €15,000 to €30,000. Most taxable people above this amount have a certified Italian account […]

ITALIAN VAT – Changes to VAT filings

Date17 Jan 2017

CategoryVAT Compliance, VAT OSS and Export

From 1st January, 2017, Italy has authorised (Law Decree 193) which is to introduce widespread new VAT filing requirements. Annual 2018 VAT Filing The 2017 Annual VAT return is now due by 30th April, 2018. […]

Increase on ‘free allowance’ on small packages

Date16 Jan 2017

CategoryVAT Compliance, VAT OSS and Export

From 1st January, 2017, the VAT-free threshold has been increased by the UK for small packages being imported in the country, from outside of the EU. The previously maximum value of goods was £34.00, this […]

VAT Anti-Fraud Measures (Poland)

Date04 Jan 2017

CategoryVAT Compliance, VAT OSS and Export

From the 1st January, 2017 Poland introduced a range of anti-VAT fraud measures, these include: No longer are VAT registrations automatically granted as part of a business’ incorporation process VAT registration threshold has been increased […]

VAT Registration Threshold Increased (Poland)

Date30 Nov 2016

CategoryVAT Compliance, VAT OSS and Export

From the 1st January, 2017 Poland increased its VAT Registration Threshold from PLN 150,000.00 to PLN 200,000.00. Poland received authorisation from the EU, which is required under the EU VAT Directive. This increase will only […]

VAT e-Filings/online Filings (Poland)

Date24 Nov 2016

CategoryVAT Compliance, VAT OSS and Export

From the 1st January, 2017 Poland introduced compulsory online filings for a range of VAT-related submissions. The filings that are affected include: VAT-7; VAT; VAT-7K-7D; and the summary information for VAT and EU intra-community supplies. […]