The Concept of fixed establishment in the context of VAT reporting
As the global economy becomes increasingly integrated, borders cease to be barriers for trade and services transactions. In this new reality, grasping key tax concepts such as “fixed establishment” becomes...
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Polish White List of VAT Taxpayers – Effective Contractor Verification in 2023
In 2023, the White List of VAT Taxpayers plays a significant role in the verification process, enabling entrepreneurs to conduct transactions with trusted partners. In this article, we will discuss...
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Where are Amazon FBA’s European warehouses located in context of the necessity to calculate VAT?
Amazon is a major player in the European e-commerce market and one of the largest trading platforms globally, with an extensive network of warehouses across Europe. This strategically positioned distribution...
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Black Friday & the pre-Christmas period vs. your VAT on sale in the EU
As always, the last two months of the year are the busiest sales season. There are many guides and tips available on how to increase sales in an online shop,...
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Special procedure – Import of goods from outside the EU (Import One Stop Shop)
From 1 July 2021, the special procedure Import OSS (IOSS) came into force. It applies to distance sales of imported goods originating outside the European Union, the total value of...
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Information about One Stop Shop (OSS)
Until now, all e-commerce companies from the EU that sell goods to other EU countries, after exceeding a certain sales threshold (depending on the country the threshold ranges from EUR...
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SLIM VAT – Change in the rules from 1 January 2021 regarding domestic negative credit notes with Polish VAT of sales and purchase invoices – Examples
On 1 January 2021, the so-called SLIM VAT (Simple, Local And Modern VAT) came into force, introducing changes with regard to the settlement of negative credit notes. As a result...
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Existing client offer only – VAT registration in Sweden
Recently Amazon announced that they are targeting Northern Europe and following on from that an Amazon marketplace in Sweden within the next year. Currently, Swedish customers are directed to the...
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Existing client offer only – VAT registration in the Netherlands
Amazon has stormed the Dutch market in 2020, with the e-Commerce giant pleased to offer both large and small Dutch companies the opportunity to sell on Amazon.nl. The advantages are...
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