VAT Exemption

TAX MAG: VAT news in Europe

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

Focus: VAT Exemption
Your company may be exempt from VAT, depending on its turnover: check the thresholds for basic VAT exemption in Europe.

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

Switzerland – Practical Manual – Tax Obligations for Foreign Companies

The Swiss tax authorities have published a practical manual on the tax obligations for foreign companies in Switzerland. This handbook covers aspects that generally affect foreign businesses, including a description of activities requiring VAT registration, possible exemptions in Switzerland and administrative advice on how to register and when to submit VAT returns. It also explains...
Country Briefs
16 July 2021

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...
Country Briefs
15 January 2021
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