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, to make the customer liable for VAT by applying the reverse charge mechanism. Belgium has opted to apply this mechanism to the construction sector in...
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 updated on September 7, 2022.
Under Article 262 II 4° of the General Tax Code, are exempt from VAT: the supply, processing, repair,...
The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain.
L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles
La suppression du mécanisme d’autoliquidation pour les...
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 game consoles, tablets, laptops, Integrated circuit devices (microprocessors and CPUs) Greenhouse gas emission allowance transfers Energy (gas and electricity) Certain subcontracting services in the construction...
Article 331 of the Romanian Tax Code indicates that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria: ferrous and non-ferrous waste some woods cereals and plants energy (electricity and gas) Transfer of greenhouse gas emission allowances Investment gold land construction cell phones integrated circuit devices (microprocessors,...
Council Directive (EU) 2022/890 of June 3, 2022 allows Member States to make the recipient of supplies of goods and services liable for the reverse charge of VAT until December 31, 2026. This concerns the supply of goods and services in sectors that represent a certain risk of tax evasion, including transfers of allowances to...
As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports is generalized and mandatory for all companies.
Based on the information contained in the customs declarations, the French tax authorities pre-fill the French VAT...
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...
Following the proposal of the EU Council to authorise Member States to reduce the VAT rate on electronic publications to bring it in line with the rate its print equivalents, the UK had taken the decision to reduce the rate from 20% to 0% from1st December 2020. However, due to the current health crisis (covid-19),...
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...
From 1st January 2022, France will abolish all requirements for businesses wishing to benefit from the reverse charge mechanism for import VAT. This scheme allows VAT-registered businesses to apply to the French tax authorities for authorisation to use the reverse charge mechanism on imports. Once accepted, there is no obligation to pay import VAT when...
The reverse charge mechanism is not currently availale for the construction and building services sector. It was due to come into force on 01/10/2019 and has now been postponed until 1st October 2020. This mechanism will not be available for certain services. The following services are excluded: drilling for or extraction of oil or natural...
Concerned about your privacy, we use as few cookies as possible. You can set in detail which categories of cookies you wish to accept, reject or accept all. Warning: if you reject all cookies, essential features such as contact forms shall NOT work.
Essential cookies are stored automatically on your browser. Other cookies will only be stored with your consent. You have the option to decline certain classes of cookies. But disabling essential and functional cookies may affect your experience, as some features will no longer be operational.
These cookies are essential for the proper functioning of the website, including , filling forms securely. This category includes only those cookies that provide basic functionality and security features of the website.
They may be activated by our staff, or by third parties whose services are used on our website pages. If you do not accept these cookies, some or all of these services may not function properly.
Cookies Preferences "cli_user_preference"
This cookie stores consolidated consent information from all categories in the GDPR Cookie Consent plugin. This cookie is used to ensure the proper functioning of the plugin with some cache plugins.
Cookies Preferences "viewed_cookie_policy"
Google ReCaptcha "_GRECAPTCHA"
Native PHP application cookie, technical and indispensable. It contains the identifier of the web site consultation session. It is deleted when the browser is closed.
Technical cookie allowing Wordpress to check if cookies can be sent to the browser.
These cookies allow us to determine the number of visits and sources of traffic, in order to measure and improve the performance of our website. They also help us identify the most/least visited pages and evaluate how visitors navigate the website. All information collected by these cookies is aggregated and therefore anonymized, does not contain any personal data and does not impact your web browsing in any way.
If you do not accept these cookies, we will have an incomplete view of your visits to our site.
This cookie is set by Google Analytics to enable the single view control feature. It allows us to track and analyze traffic on this website. Our settings ensure that the data collected is completely anonymized.
Preference cookies are used to store users' preferences in order to provide them with personalized content accordingly. This includes website language or cookie setting preferences.
"cookielawinfo-checkbox-marketing" Cookies Preferences
Cookies Preferences "cookielawinfo-checkbox-analytics"
Cookies Preferences "cookielawinfo-checkbox-necessary"
Cookies Preferences "cookielawinfo-checkbox-preferences"
These cookies may be set within our website by advertising media if we use them. They may be used by these companies to profile your interests and serve you relevant advertisements. They do not store personal data directly, but are based on the unique identification of your browser and Internet device. If you do not allow these cookies, your advertising will be less targeted.
Used by Google Tag Manager and Adwords to test the effectiveness of ads, this is the first cookie for the "Conversion Linker" feature, which takes information from ad clicks and stores it in a first-party cookie so that conversions can be properly attributed beyond the landing page.
Typeform follow up easytax_tf
This cookie allows us to track users from the website to the simulator on Typeform, allowing us to measure the effectiveness of our Adwords campaigns so that conversions can be properly attributed beyond the landing page.