EASYTAX, VAT fiscal representative

Quick Fixes

TAX MAG: VAT news in Europe

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

Focus: Quick Fixes

European Union – Clarification of the Scope of “Quick fixes”

The simplification measures introduced by “Quick fixes” only apply if the supplier has not established their business, or has no permanent facility, in the Member State the goods are transported to or dispatched from. If a warehouse is owned (or leased) and directly managed by the supplier under their own means in the Member State...
Country Briefs
17 February 2020

European Union – Clarification of Losses for Sales Under Deposit Contracts

The European Commission’s VAT Committee acknowledges that small losses of property, which result from the very nature of the property, unforeseeable circumstances or an authorisation or instruction from the competent authorities, will not give rise to an Intra-Community supply as described in Article 17 of Directive 2006/112/EC. Small losses are defined as losses of less...
Country Briefs
17 February 2020

European Union – Communication of VAT number for Chain Transactions

A VAT number may be communicated by any means as long as there is proof the number has been received by the supplier. It may be that exchanging e-mails is sufficient. It may be than an intermediary trader only indicates the VAT number used for all supplies to a certain Member State once. If the...
Country Briefs
17 February 2020

European Union – Clarification of Sales under Deposit Contracts

The European Commission expects Member States to accept all forms of electronic records for supplier record keeping. The only requirement is that the data be easily accessible and retrievable by the tax authorities. Suppliers are also permitted to use a single record for several warehouses, provided that the data for each warehouse and each intended...
Country Briefs
17 February 2020
VAT Updates per Month
Newsletter

NEWSLETTER

Get the latest news on VAT regulations in Europe directly in your mailbox.

We respect your personal data