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
Poland considers VAT split payments from 2018
Date25 May 2017
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...
Reading time: 1 min
e-Book VAT reduction backed by EU committee
Date22 May 2017
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...
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VAT rises ruled out ahead of UK elections
Date19 May 2017
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...
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OECD – International VAT/GST Guidelines
Date09 May 2017
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...
Reading time: 1 min
Italy – VAT split payments extended
Date28 Apr 2017
The European Commission has granted Italy approval to continue using anti VAT fraud split payments regime with state organisations, and to extend the measures to state-owned companies and stock market...
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BREXIT – UK VAT and potential tax opportunities
Date26 Apr 2017
The concerns around Brexit has been dominated by the potential negatives and uncertainties facing the UK economy as it arranges to leave the European Union. This has been compounded in...
Reading time: 2 min
VAT fiscal representative updated in France
Date24 Apr 2017
France has recently updated the list of non-EU countries whose businesses are required to appoint a French fiscal representative if they are French VAT registered. One of the countries which...
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UK – VAT split payment system
Date24 Apr 2017
Recently the UK government launched a consultation on the use of split VAT payments for the e-Commerce industry. This split payment mechanism consists of the customer paying the VAT share...
Reading time: 1 min
UK – VAT measures announced in the Budget
Date19 Apr 2017
The Chancellor announced in the UK Spring Budget new measures for tackling VAT avoidance and evasion, together with an increase in the registration and de-registration thresholds. VAT Avoidance The elimination...
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Belgium – Quarterly VAT prepayments
Date18 Apr 2017
From 1st April, 2017 taxpayers who currently making quarterly prepayments for Value Added Tax (VAT), will no longer be required to do so the Belgian Minister of Finance, Johan Van...
Reading time: 1 min