VAT registration

Tax representation for post-Brexit UK sellers

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

Sweden – Charging points for electric vehicles are not “real estate”

The Swedish tax authorities do not consider as “real estate” : a charging station in the form of charging posts mounted on concrete foundations, even when connected to the building’s electrical system a charging box mounted on the wall of a building, even when connected to the building’s electrical system. As a result, the management...

Country Briefs Sweden Property Trading VAT registration

25 October 2023

France – Deadline for VAT group for 2024

Companies wishing to use the VAT group scheme for 2024 must submit a request no later than October 31, 2023.

Country Briefs France Media, Press, Culture VAT registration

2 September 2023

Switzerland – think about abolition of the global threshold for VAT registration of foreign companies

Currently, foreign sellers carrying out taxable transactions in Switzerland must register for VAT in Switzerland when their worldwide turnover exceeds CHF 100,000. Switzerland plans to abolish this threshold as of January 2024. Companies will therefore have to register for VAT in Switzerland when they carry out taxable businesses there from the first euro.

Country Briefs Switzerland VAT registration

13 February 2023

Portugal – Frequently asked questions for non-resident taxpayers doing business in Portugal

The Portuguese tax authorities published a guide to VAT for non-resident taxpayers doing business in Portugal. The non-resident taxpayers covered by this guide are companies that do not have their registered office, permanent establishment or domicile in the Portuguese national territory and that have an economic activity in the territory. Are you...

Country Briefs Portugal VAT registration

7 October 2022

VAT penalties and late payment fees in the European Union in 2022

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.

European Union France VAT Across Europe Sanctions and penalties VAT Payment VAT registration 21 March 2022

Belgium – Format change for Belgian VAT numbers

Until now, the Belgian VAT numbers followed the following format “0xxx.xxx.xxx”. As the series of numbers beginning with “0” is almost completed, VAT numbers with a prefix of “1” will soon begin to be issued.

Country Briefs Belgium VAT registration

25 September 2022

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...

Country Briefs France Declarations, forms etc.VAT registration

28 April 2022

France – The new CA3 VAT return is published

The administration has published the new form 33-10-CA3-SD for the VAT return under the normal real regime as well as the descriptive note of the new form. As a reminder, since January 1st, 2022, with the reverse charge application, new lines have been integrated in the VAT return. The coding of the different...

Country Briefs France Declarations, forms etc.VAT Payment VAT registration

14 February 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...

Country Briefs France Import Export Reverse Charges VAT Payment VAT registration

26 November 2021

Basic VAT exemption: 2022 thresholds within the European Union

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

European Union VAT Across Europe VAT Exemption VAT refunds VAT registration VAT thresholds 2 March 2022

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 Italy VAT registration

18 August 2021

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.

Country Briefs Germany VAT registration VAT thresholds

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 Netherlands VAT registration

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 France VAT registration

27 February 2021