EASYTAX, VAT fiscal representative

VAT Payment

TAX MAG: VAT news in Europe

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

Focus: VAT Payment

Poland – Implementation of Fractional Payments

As part of implementing the split payment system in Poland, the Polish tax authorities published the white list of taxable persons on 1st September 2019. Among other things, this list includes the bank account numbers provided by the taxable persons implicated by this obligation, i.e. companies making sales (B2B) of more than PLN 15 000...
Country Briefs
20 July 2021

Romania: Fractional Payment Scheme Abolished

Following the rejection of its plan by the European Commission, and after several postponements, Romania has finally cancelled the introduction of the fractional payment scheme, a scheme that has already been implemented in Italy and Poland. However, Romania still intends to develop the SAF-T (Standard Audit File for Tax) which is an international standard for...
Country Briefs
18 July 2021

Romania – Split VAT Payment Abolished

From 1st February 2020 the split payment mechanism for VAT has been abolished. This mechanism obliged certain businesses receiving an invoice to settle the invoice they received by means of two separate transfers, one for the amount of the transaction and the other for the amount of VAT charged. The businesses concerned were those in...
Country Briefs
16 July 2021

Spain – Deadline for Filing and Paying VAT Extended

As a general rule, Spanish VAT returns must be submitted and paid by the 20th of the month following the reporting period. Exceptionally, VAT returns for December and the last quarter of 2019 are due by the last day of January following the reporting period.
Country Briefs
18 November 2019

Italy – VAT Suspension Scheme for Fuel Storage

Paragraphs 937 to 943 of Article 1 of the Finance Act of 27th December 2017 introduced measures to combat VAT fraud, with regard to the release for consumption of fuels and or fuel derivatives from a tax warehouse. The provisions in question only concern warehouses used solely for the storage of fuels and derivative products...
Country Briefs
18 October 2019
VAT Updates per Month
Newsletter

NEWSLETTER

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

We respect your personal data