Poland – Automatic De-registrations
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... Please Read More
Decision from ECJ regarding penalties on reverse charge VAT
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... Please Read More
Probable extension of Spanish SII
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... Please Read More
Italy VAT
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... Please Read More
Poland considers VAT split payments from 2018
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... Please Read More
e-Book VAT reduction backed by EU committee
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... Please Read More
VAT rises ruled out ahead of UK elections
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... Please Read More
More than 35,000 micro-businesses drawn into Brexit EU VAT net
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... Please Read More
OECD – International VAT/GST Guidelines
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... Please Read More