VAT fraud software 2018
Date06 Oct 2017
From 1st January, 2018 France is recommending to enforce the requirement for French registered companies to use certified VAT software on B2C transactions. These proposals will include a requirement to...
Reading time: 2 min
e-Commerce platforms could be liable for VAT fraud proposes the EU
Date03 Oct 2017
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...
Reading time: 2 min
Switzerland Tax News
Date29 Sep 2017
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...
Reading time: 4 min
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
Reading time: 1 min