VAT registration

TAX MAG: VAT news in Europe

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

Focus: VAT registration
As a result of BREXIT, British companies liable for VAT in the European Union are likely to have to appoint a fiscal representative.

France – Publication of a new decree on the conditions of accreditation of a tax representative

On April 20th, 2022, the new Executive Order 2022-589 on the procedures for issuing and revoking tax representative certification was issued. An application for accreditation must be made for each taxable person that the tax representative needs to represent. Each application must be accompanied by the following items: the unique identification number of the fiscal...
28 April 2022

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

Italy – New tool to check supplier/customer information using an Italian VAT number

The Italian tax authorities have made a new tool available, allowing sellers to audit and control supplier/customer information provided they have an Italian VAT number. By entering the Italian VAT number of a supplier/customer into this tool, the operator obtains the following information: status – active, suspended (in case of a business lease), discontinued The...
Country Briefs
18 August 2021
Check the risks involved and the late payment interest applied in case you have not fulfilled your VAT obligations in time in a state of the European Union.

Germany – VAT Registration Threshold Increases

From 1st January 2020, the VAT registration threshold in Germany will be increased from EUR 17,500 to EUR 22,000 All domestic companies exceeding the EUR 22,000 threshold must register for VAT and submit their VAT returns. Non-resident businesses cannot benefit from this threshold and must register for VAT, if necessary, from their first taxable transaction.
20 July 2021

Netherlands – New VAT Number for Sole Traders

The Dutch tax authorities will issue a new Dutch VAT number to sole traders registered for VAT in the Netherlands. From 1st January 2020, this new VAT number must be used for Intra-Community transactions. The previously issued Dutch VAT number will become invalid from 1st January 2020. For other forms of business, the current Dutch...
Country Briefs
20 July 2021

France – An update to the list of countries outside the EU that do not require a fiscal representative in France

France has recently updated the list of countries outside the EU that do not have to have a fiscal reprensentative in France when a taxable person established in the country carries out taxable transactions in France. The countries added are: – Antigua and Barbuda; – Armenia; – Bosnia and Herzegovina; – Cape Verde; – Cook...
Country Briefs
27 February 2021
Your company may be exempt from VAT, depending on its turnover: check the thresholds for basic VAT exemption in Europe.

Austria – VAT Registration Threshold to Increase

From 1st January 2020, the VAT registration threshold in Austria increases from EUR 30,000 to EUR 35,000. All domestic companies exceeding the EUR 35,000 threshold must register for VAT and submit their VAT returns. Non-resident businesses cannot benefit from this threshold and must register for VAT, if necessary, from their first taxable transaction.
18 December 2019
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