e-Commerce Sales Tax reviewed by the US
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... Please Read More
UK Tax
UK postpones tax technology plans 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... Please Read More
Germany has new Annual VAT return deadlines
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... Please Read More
Poland VAT – Split Payments 2018
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... Please Read More
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