18 November 2019

Germany – Reverse Charge Mechanism Extended

From 1^st January 2020, the reverse charge mechanism applied to the transfer of gas and electricity certificates will be extended.

Currently VAT reverse charges fo not apply if the supplier is established in Germany. Under the new provision, the reverse charge mechanism will apply even if the supplier is a taxable person established and identified for VAT purposes in Germany.

18 November 2019

OTHER VAT BRIEFS Reverse Charges

Belgium – Extension of the reverse charge mechanism for the construction sector

Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories,...

5 January 2023

France – Publication of the New List of French Airlines Exempt from VAT Certification

The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been...

Country Briefs

Spain

Construction

Autoliquidation Déclarations formulaires etc.Exonération de TVA Immatriculation TVA Reverse Charges Taux de TVA

22 November 2022

Spain – Changes to the reverse charge system in Spain

The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain. These include: L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis...

12 November 2022

Italy – Extension of the reverse charge mechanism until 2026

Article 17 of Presidential Decree n°633 of 26/10/1972 provides that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria Sales of video...

Country Briefs

Italy

Reverse Charges

26 June 2022