Import Export

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Import Export
An EORI number is essential for any company importing or exporting from the European Union, in order to carry out the necessary customs procedures.

France – Change to get an EORI number

The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...
Country Briefs
6 April 2023
As a result of BREXIT, British companies liable for VAT in the European Union are likely to have to appoint a fiscal representative.

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...
26 November 2021

Belgium – Clarification of the exemption for export transport services

On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...
1 November 2021

Italy – Clarification of the Right to Deduct VAT

The Italian tax authorities have recently clarified the right to deduct VAT incurred on the importing of goods. According to this statement, the VAT debtor is the owner of the goods and not the customs agent who acts as an indirect representative. In this context, the right to deduct import VAT belongs to the person...
17 April 2020

United Kingdom – New VAT Measures

The UK Chancellor of the Exchequer had announced the following regarding UK VAT: No more tax on electronic books and publications: e-books, e-newspapers, e-magazines, academic e-journals . This measure was to come into force on 1st December 2020. However, due to the current health crisis (covid-19), the date has been brought forward to 1st May...
17 March 2020
Are you a foreighn company importing goods into France? If so, from 2022 onwards, you must have a French VAT number and use the reverse charge mechanism on the French…

Netherlands – Export Has a New Definition

From 1st April 2020, the Netherlands, will transpose into national law Delegated Regulation 2015/2446, an addition to EU Regulation n952/2013 which establishes the EU Customs Code, and in particular Article 1 (19), which gives a new restrictive definition of what export means. From now on, to be an exporter from the Netherlands, and to check...
Country Briefs
18 October 2019
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