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. […]
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 […]
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 […]
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 […]
Switzerland applies a straightforward three-tier VAT system. The rates in force in 2026 are the result of a national referendum held in September 2022, which approved increases across all three tiers to strengthen funding for […]
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 […]
As from the 1st April, 2017, Belgium has withdrawn the obligation to file VAT quarterly prepayments on their VAT obligation.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 […]
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 […]
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 […]
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. […]
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 […]
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 […]
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 […]
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. […]
The moment at which the payment of duplicate invoices is made is determined by whether a business has received the original sales invoice and the invoice has been recorded in its accounts. Taxpayers still had […]
The lack of ability to obtain an advance ruling on individual tax rulings on sales VAT issues, meant for taxpayers they would be deprived of the only possible instrument to obtain a certain guarantee of […]
Many clients of getsix® are foreign Amazon sellers from other European Union (EU) countries or from outside the EU. getsix® handles the VAT registration process for these Amazon dealers in Poland, as well as the […]
German is to increase its Intrastat arrivals (Eingang) threshold from €500,000 to €800,000 per annum from 1 January 2016. There will be no increase to the dispatches (Versand) threshold of €500,000.