January 2021 Archives

France – Ruling on VAT Exemption Conditions for Commercial Vessels in 2021

Due to the current health crisis (COVID-19), the activity of commercial vessels in 2020 is not representative of reality and some vessels were not able to pass the 70% navigation outside French waters threshhold, a condition of the FCE (French Commercial Exemption). To compensate for this, the tax authorities exceptionally authorise vessels to assess compliance...

15 January 2021

Great Britain – BREXIT: How to Check UK VAT Numbers?

As of 1st January 2021, the United Kingdom is no longer part of the European Union. From now on, the European Commission’s database (VIES) will no longer be able to check GB VAT numbers. GB numbers can now be checked on the gov.uk website.

Country Briefs United Kingdom (except Northern Ireland) Brexit

5 January 2021

France – BREXIT: British Companies Wishing to Register for VAT in France Do Not Have to Appoint a Fiscal Representative

The tax authorities have recently announced that taxable companies established in the UK, who carry out taxable transactions in France and are required to register for VAT in France, will not be required to appoint a Fiscal Representative in France.

Country Briefs France Brexit VAT registration

5 January 2021

France – Change to VAT Recovery Rate on Petrol

In 2020, the VAT recovery rate on petrol was 60% for both commercial and passenger vehicles. This rate is increased to 80% for this year.

Country Briefs France Vehicles & Transport VAT refunds

3 January 2021

Germany – Covid-19: 19% and 7% VAT Rates of to be applied again in Germany

As of January1st 2021, the 19% and 7% VAT rates apply again in Germany. Germany has authorised a temporary reduction in its VAT rates. The standard VAT rate was reduced from 19% to 16% and the reduced VAT rate from 7% to 5%. This measure was in force from 1st July 2020 to 31st December...

Country Briefs Germany Covid-19 VAT rates

1 January 2021

Northern Ireland – BREXIT: The Transition Period Between the United Kingdom and the European Union Has Ended

Following the UK referendum on 26th June 2016, the UK officially left the European Union on 1st January 2021 after lengthy negotiations to establish a withdrawal agreement. For VAT purposes, Great Britain (England, Scotland and Wales) is considered a non-EU country. The negotiated withdrawal agreement includes a protocol on Ireland and Northern Ireland, awarding Northern...

Country Briefs Northern Ireland Brexit

1 January 2021

January 2021

France – Ruling on VAT Exemption Conditions for Commercial Vessels in 2021

Great Britain – BREXIT: How to Check UK VAT Numbers?

France – BREXIT: British Companies Wishing to Register for VAT in France Do Not Have to Appoint a Fiscal Representative

France – Change to VAT Recovery Rate on Petrol

Germany – Covid-19: 19% and 7% VAT Rates of to be applied again in Germany

Northern Ireland – BREXIT: The Transition Period Between the United Kingdom and the European Union Has Ended

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