Netherlands – VAT Rate Reduced
From 1st January 2020, VAT on the sale of e-books, feminine hygiene products and long-distance train journeys will be reduced from 21% to 9%.
Slovenia – Reduced VAT Rate on Certain E-books
From 1st January 2020 Slovenia has introduced a second reduced 5% VAT rate, which for the time being applies only to sales of books and periodicals in electronic form.
Hungary – Real-time Reporting Threshold Removed
From April 2020, the Hungarian National Tax and Customs Authority (NAV) will require all taxpayers to use the XML version 2.0 of e-invoices in their online returns. A new XML (V2.0) has been made mandatory. Incoming invoices will be available on the NAV portal After 1st July 2020, all transactions between taxpayers established in Hungary…
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…
Poland – Reporting Obligations in Poland
The Polish Ministry of Finance has announced that VAT-registered taxpayers will no longer have to file both VAT returns and the SAF-T(Standard Audit File for Tax), an international standard for electronic data exchange, at the same time. From April 2020, taxpayers declaring a turnover of more than PLN 50,000,000 (approximately EUR 11 million) will only…
Italy – VAT Rate Increase in 2021 and 2022
The Italian government recently announced that if certain budgetary targets are not met by 2020, it will implement a number of VAT rate increases. This includes: an increase in the reduced rate from 10% to 12% from 1st January 2021 an increase in the standard rate from 22% to 25% from 1st January 2021 and…
Greece – Reduced VAT Rates for Five Islands
By ministerial decision, reduced VAT rates on the five islands of Leros, Lesbos, Kos, Samos and Chios have been extended until 30th June 2020.
Hungary – Extension of the Real Time Billing Scheme
Currently, all companies involved in B2B sales in Hungary, with a VAT amount exceeding HUF 100,000 (approximately $320), must declare their invoices to the Hungarian tax authorities at the same time as they issue the invoice to their customer. From 1st July 2020, the threshold of HUF 100 000 will be abolished. As a result,…
Luxembourg – 3% VAT Rate for Artists/Performers.
The Act passed on December 20th 2019, regarding state revenue and expenses for the fiscal year 2020, provides for the application of the super-reduced 3% VAT rate for services supplied by artists/performers exercising their profession (Annex B, point 18 of the amended law of 12th February 1979 concerning VAT). In circular n°800 on January 17th…
Greece – Greece publishes guides on the One Stop Shop reform (OSS and IOSS)
Following the One Stop Shop reform that came into force on 1st July 2021, impacting the various players in the e-commerce chain, (e-sellers, marketplaces, dropshippers, etc.), the Greek tax authorities (AADE) have recently published guides and notes on the One Stop Shop on its website. The guide provides an overview of how the platform works…
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…
Spain – Implementation of Directive 2018/1910
At the beginning of February 2020, The Spanish Tax Authorities published the implementation of Directive 2018/1910 within Spanish legislation in line with the harmonising and simplification of VAT for cross-border trade.
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…
Italy – Commercial ships: new certificate required for Italian Commercial Exemption (ICE)
On 15th June 2021, the Director of the Agenzia Entrate published protocol number 151377/2021, which sets out the new procedures for applying for a certificate of purchase under the Italian Commercial Exemption (ICE) for commercial vessels. From 15th July 2021, in order to benefit from ICE, owners and/or operators of merchant ships will be able…
Belgium – Declarations of activity, changes or cessation of activity must be filed electronically
On 12th July 2021, the Belgian authorities announced that it is now mandatory to file the following forms electronically: Application for VAT registration (form 604 A) Application for Amendment (Form 604 B) Application for Cessation of VAT activity (form 604 C) By way of exception, the authorities allow taxpayers who do not have sufficient computer…
Ireland – Ireland updates its VAT guide following the reform of the One Stop Shop (OSS and IOSS)
Following the One Stop Shop reform which came into force on 1st July 2021, impacting the various players in the e-commerce chain (e-sellers, marketplaces, dropshippers etc), Ireland has updated its VAT guide to reflect these changes. For more information you can read our blog on the One Stop Shop reform and the new regulations for…
Portugal – Electronic invoicing becomes mandatory for VAT registered companies in Portugal
From July 1st, 2021, foreign companies who are registered for VAT in Portugal must use an electronic invoicing software certified by the Portuguese authorities if any of the following apply: The taxable person’s turnover in the previous calendar year exceeded EUR 50,000, or if the taxable person is starting up a business and the reference…
Portugal – Standard VAT rate in the Azores reduced from 18% to 16%
Order 194/2021-XXII from the Portuguese Secretary of State for Fiscal Affairs (SEAF) and Circular No. 30237 dated 22nd June 2021 from the Portuguese Tax Authorities, announced that the standard VAT rate has been reduced from 18% to 16% in the Azores from 1st July 2021.
France – Yacht restrictions lifted
On 17th May 2021, the “State Action at Sea” division of the French Maritime Authorities for the Mediterranean published prefectural order n°094/2021 which, in article 1, provides for the removal of the measures inserted in article 4 of prefectural order n°238/2020 on 30th November 2020. This article provided in particular that foreign ships, flying flags…
Croatia – The One-Stop-Shop is Open
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,…
Germany – Germany will not be able to open its IOSS portal by 1st July 2021
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. Distance sales of imported goods…
Austria – The One-Stop-Shop is open
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,…
Belgium – The One-Stop-Shop is Open
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online traders who carry out dropshipping The main change is that,…
Germany – The One-Stop-Shop (OSS) is open
The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,…
Germany – Covid19: 7% Reduced VAT Rate in Bars and Restaurants Extended
Due to the current health crisis (COVID-19), Germany has announced that it is extending the reduced VAT rate of 7% on food in bars and restaurants until 31st December 2022. The reduction was planned to finish on 30th June 2021.
Greece – Greece Extends Reduced VAT Rate on Certain Supplies of Goods or Services
Greece has extended the reduced VAT rate on coffee and non-alcoholic drinks, passenger transport (including their luggage) and cinema and theatre entrance fees until 30th September 2021. In addition, the reduced VAT rate applied to the tourism sector will be in force until 31st December 2021.
Greece – Greece Extends Reduced VAT Rates to Five Islands
By ministerial decision, reduced VAT rates for the five islands of Leros, Lesbos, Kos, Samos and Chios have been extended until 30th June 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…
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…
Great Britain – BREXIT: How to Check UK VAT Numbers?
As of 1st January 2021, the United Kingdom is no longer part of the European Union. From now on, the European Commission’s database (VIES) will no longer be able to check GB VAT numbers. GB numbers can now be checked on the gov.uk website.
France – BREXIT: British Companies Wishing to Register for VAT in France Do Not Have to Appoint a Fiscal Representative
The tax authorities have recently announced that taxable companies established in the UK, who carry out taxable transactions in France and are required to register for VAT in France, will not be required to appoint a Fiscal Representative in France.
France – Change to VAT Recovery Rate on Petrol
In 2020, the VAT recovery rate on petrol was 60% for both commercial and passenger vehicles. This rate is increased to 80% for this year.
Germany – Covid-19: 19% and 7% VAT Rates of to be applied again in Germany
As of January1st 2021, the 19% and 7% VAT rates apply again in Germany. Germany has authorised a temporary reduction in its VAT rates. The standard VAT rate was reduced from 19% to 16% and the reduced VAT rate from 7% to 5%. This measure was in force from 1st July 2020 to 31st December…
Northern Ireland – BREXIT: The Transition Period Between the United Kingdom and the European Union Has Ended
Following the UK referendum on 26th June 2016, the UK officially left the European Union on 1st January 2021 after lengthy negotiations to establish a withdrawal agreement. For VAT purposes, Great Britain (England, Scotland and Wales) is considered a non-EU country. The negotiated withdrawal agreement includes a protocol on Ireland and Northern Ireland, awarding Northern…
Bulgaria – Intrastat Thresholds Change
As of January1st, the INTRASTAT thresholds in Bulgaria will decrease: Shipping: 290,000 BGN threshold reduced to 270,000 BGN Introduction: 450,000 BGN threshold increased to 450,000 BGN Thresholds for statistical value returns: Shipping: 15.8 million BGN threshold reduced to 14.7 million BGN Introduction: 7.6 million BGN threshold reduced to 7.3 million BGN
Switzerland: Interest on Arrears will Apply Again from 1st January 2021
At the beginning of the COVID-19 pandemic, the Federal Council issued an ordinance providing for the waiver of late payment interest on taxes, incentive taxes and customs duties between March 20th and December 31st, 2020. As a result, the interest rate for late payment of VAT in effect during this period was 0%. As this…
Netherlands – Exclusion of the Right to Deduction in the Netherlands for Goods and Services Used More Than 90% for Private Use
An EU Council Decision 2020/2189 on 18th December 2020 authorised the Netherlands to introduce a special measure overruling Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax. The Netherlands is authorised to exclude VAT due on goods and services from the right of deduction where the goods and services…
France – Change of Threshold for Refund Claims by Individuals Residing Outside the European Union
The French customs authorities recently announced that from January 2021, the threshold for individuals residing outside the European Union to claim VAT refunds on purchases made in France is EUR 100, instead of the current threshold of EUR 175.
France – Yacht Charters from France: the Flat-Rate Allowance Disappears
For ship rental and charter contracts concluded by 31st October 2020: Short-term leasing of ships (less than 90 days) to a taxable or non-taxable person was taxable in France as long as the ship was made available to the lessee in France (Article 259 A 1° a) of the General Tax Code). Rentals were taxable…
Switzerland: VAT Returns Must Now Be Submitted Electronically
From 1st January 2021, VAT returns can only be submitted electronically. Returns can either be submitted either via the “SuisseTax” platform or via “VAT return easy“.
Poland – Change of Threshold for Low-Value Gifts Not Subject to VAT
From 1st January, the value limit for small gifts not subject to VAT has been raised from PLN 10 to PLN 20.
Germany – German Tax Authorities Define Supply of Goods with Installation or Assembly
Taxable companies established and registered for VAT in an EU country other than France, who supply goods with installation or assembly in Germany, may now be required to register for VAT in Germany. If this transaction complies with ‘Werklieferungen’. If the “supply” is made by a company established in another EU Member State to a…
Great Britain – New Intrastat Requirements for 2021
Her Majesty’s Revenue and Customs ( HMRC) has published INTRASTAT reporting requirements for 2021 on the “UK trade info“ website. In practice: Businesses exceeding the £1500,000 threshold for import of goods into the UK (including Northern Ireland) from the EU will have to file INTRASTAT returns in 2021. Companies will no longer have to file…
Poland – A New JPK_VAT File
From October 1st, 2020, companies will send only one document ( JPK_VAT) to the tax office consisting of a registration section and return section. The tax authorities may impose a fine of 500 PLN for every error in the new JPK_VAT.
Bulgaria – A Reduced Rate May Apply for the Sale of Books, Magazines and in the Catering Sector.
Bulgaria has announced that for the period from 1st July 2020 to 31st December 2021, a reduced rate of 9% may apply to: the sale of books and magazines and certain reception services such as catering
France – Publication of the New List of French Airlines Exempt from VAT Certification
The list of French airlines deemed to meet the conditions of Article 262 II 4° who are exempt from presenting supplier certificates to benefit from VAT exemption has been published. Under Article 262 II 4° of the General Tax Code the supply, processing, repair, maintenance, chartering and rental of aircraft used by French or foreign…
Germany – German Case Law Clarifies the Conditions for VAT Deduction
In BFH Beschluss v. 18.05.2020 – XI B 105/19 it has been clarified that in order to benefit from the deduction of paid VAT, the invoice must provide a “sufficient description of the services supplied”. This item of German case law is a reminder to ensure vigilance when it comes to the form and content…
Austria – Covid-19 : Reduced VAT rate for the gastronomy, culture and publishing sectors
Due to the current health crisis (COVID-19) some sectors of the economy have been heavily impacted. Austria has therefore decided to apply a 5% VAT rate to the gastronomy, culture and publishing sectors from 1st July to 21st December 2020.
Ireland – Temporary Reduction in the Standard VAT Rate in Ireland
Ireland has decided to reduce the standard VAT rate from 23% to 21%. This measure will apply from 1st September 2020 to 28th February 2021.
Cyprus – Change of VAT rate for accommodation and hospitality services
From 1st July 2020 to 10th January 2021, a 5% VAT rate will be apply to accommodation and hospitality services. Usually, these services are taxed at the 9% VAT rate.
Czech Republic – Reduced VAT on Accommodation, Sports and Cultural Activities
From 1st July 2020 until 31st December 2020, the VAT rate for accommodation, sports and cultural activities is reduced from 15% to 10%.
Great Britain – Change of Use for Box 8 on VAT Returns
The HMRC Making Tax Digital Policy team have provided clarification on the use of Box 8 on the UK VAT return after 1st January 2021. Until now it has been used for sales of goods to customers in other EU member states and from 1st January 2021 it will be used for the movement of…
Bulgaria – Reduction of VAT rate for e-books and restaurants
Bulgaria proposes to reduce the rate on e-books and catering services from 20% to 9%. If adopted, this measure should enter into force from 1stJuly 2020.
Germany – Covid-19: Reduction on Standard and Reduced VAT
Due to the current health crisis (covid-19), Germany is reducing the standard VAT rate from 19% to 16% and the reduced VAT rate from 7% to 5% from 1st July 2020 until 31st December 2020.
Belgium – Temporary VAT Reduction for Catering
From 9th June 2020 and until 31st December 2020, the VAT rate for catering services is reduced from 21% to 6% in Belgium.
Spain – VAT Rate Reduced on Digital Publications
The Spanish tax authorities have confirmed that the VAT rate on digital publications (e-books) has been reduced from 21% to 4%. This measure was implemented on April 23rd 2020 and follows the proposal by the EU Council to reduce VAT rates for electronic publications to match their printed equivalents.
Romania – Covid-19: VAT Refund and Preliminary Audit
Following the health crisis (covid-19), several fiscal measures have been announced. In particular, Romania plans to issue VAT refunds without preliminary audit. Tax audits may subsequently be carried out based on a risk analysis.
Luxembourg – the 1st Member State Ready to open its One-Stop-Shop
Luxembourg is the first EU Member State to confirm that it will be able to open its “One-Stop-Shop” VAT registration portal for e-commerce from 1st October 2020. The One-Stop-Shop ( OSS) is an extension of the Mini One-Stop-Shop introduced in 2015 by the 1st e-commerce VAT package. The one-stop shop is one of the reforms…
Hungary – Covid-19: Faster VAT Refunds
In order to reduce the impact of the health crisis (covid-19), the Hungarian government has announced that VAT refunds will be made: within 30 days for small and medium-sized companies (normally 75 days) provided they are not considered to be at risk, within 20 days for taxpayers considered reliable.
Estonia – Covid-19: Reduced VAT Rate on Books and Press Publications
In order to mitigate the effects of the health crisis (covid-19), the Estonian Parliament has adopted a bill providing a 9% VAT rate from 1st May 2020 for books and educational literature and certain press publications. However, the following are excluded from this measure and still taxed at the standard rate of 20%: publications with…
Denmark – Covid-19: VAT Payment Refunds as an Interest Free Loan
To improve liquidity for small and medium-sized businesses, the Danish government has announced that VAT payments made in March 2020 for transactions in the last quarter or half of 2019 could be refunded in the form of an interest-free loan.
Cyprus – Covid-19: VAT Payment Deadline Extended
Following the health crisis (covid-19), the Cypriot authorities have announced a plan to postpone the VAT payment deadline for the periods ending February 29th, March 31st and April 30th 2020 to 10th November 2020, subject to meeting certain conditions set out below: the taxable person must submit the return within the legal deadline, the amount…
Bulgaria – Covid-19: Medical Products Exempt from Import VAT
To mitigate the effects of the health crisis (covid-19), the National Revenue Agency of Bulgaria (NRA) has announced VAT and customs duties exemptions for the import of certain medical products needed to combat the covid-19 pandemic
Austria – Covid-19: 0% VAT for Respiratory Masks
Following the health crisis (Covid-19), the Austrian Ministry of Finance has announced that Intra-Community supply and acquisitions of respiratory masks will be subject to a 0% VAT rate for the period from 13th April to 1st August 2020.
United Kingdom – New Measures for E-Publishing and Reverse Charges
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),…
Portugal – Clarification of Proof Required for VAT Exemption
On February 3rd 2020, the Portuguese Tax Authorities issued circular No. 30218/2020 providing clarification on what proof is required for shipping or transporting goods when applying for VAT exemptions on Intra-Community transactions of goods. It also specifies what documentation must be kept either by taxable persons transferring goods under the simplified consignment stock scheme or…
Italy – Clarification of the Right to Deduct VAT
The Italian tax authorities have recently clarified the right to deduct VAT incurred on the importing of goods. According to this statement, the VAT debtor is the owner of the goods and not the customs agent who acts as an indirect representative. In this context, the right to deduct import VAT belongs to the person…
France – new VAT obligations for online platform operators
Online operators who bring people together by electronic means for the purpose of selling goods or providing a service must comply with the obliations of article 242 bis of the General Tax Code. These obligations include submitting a summary document, no later than 31st January of the following year, detailing any transactions subject to VAT…
United Kingdom – New VAT Measures
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…
Italy – Clarification Regarding Deregistering for VAT
The Italian tax authorities have recently clarified that taxable persons can only deregister and cancel their VAT number if all tax obligations resulting from purchases and sales have completed, for example, payments and the issue of invoices.
France – Conditions for the Import VAT Reverse Charge Mechanism Removed
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…
European Union – Clarification of the Scope of “Quick fixes”
The simplification measures introduced by “Quick fixes” only apply if the supplier has not established their business, or has no permanent facility, in the Member State the goods are transported to or dispatched from. If a warehouse is owned (or leased) and directly managed by the supplier under their own means in the Member State…
European Union – Clarification of Losses for Sales Under Deposit Contracts
The European Commission’s VAT Committee acknowledges that small losses of property, which result from the very nature of the property, unforeseeable circumstances or an authorisation or instruction from the competent authorities, will not give rise to an Intra-Community supply as described in Article 17 of Directive 2006/112/EC. Small losses are defined as losses of less…
European Union – Communication of VAT number for Chain Transactions
A VAT number may be communicated by any means as long as there is proof the number has been received by the supplier. It may be that exchanging e-mails is sufficient. It may be than an intermediary trader only indicates the VAT number used for all supplies to a certain Member State once. If the…
European Union – Clarification of Sales under Deposit Contracts
The European Commission expects Member States to accept all forms of electronic records for supplier record keeping. The only requirement is that the data be easily accessible and retrievable by the tax authorities. Suppliers are also permitted to use a single record for several warehouses, provided that the data for each warehouse and each intended…
Slovakia – Reduced VAT Rate on Newspapers and Magazines
From 1st January 2020, a reduced 10% VAT rate will apply to the sale of periodicals (newspapers, magazines and journals published at least 4 times a week). In addition, the list of foods benefiting from the 10% reduced rate is also extended to so-called healthy foods such as dairy products, natural honey, certain vegetables, fruit…
Hungary – 5% VAT Rate Applied to Hotel and Accommodation services
From 1st January 2020 the VAT rate applied to hotel accommodation and similar short-stay tourist accommodation services in Hungary will be 5%.
Croatia – Reduced 13% VAT Rate for Certain Transactions
On 1st January 2020, Croatia will apply the reduced 13% VAT rate to food preparation and meal services (including take-aways), and to services related to copyright, composers and artists, and or those exercising this activity within the framework of a specific regulation.
United Kingdom – Post-Brexit Intrastat Requirements for UK Companies
HM Revenue & Customs – HMRC, has announced that UK companies will still be required to file INTRASTAT returns after BREXIT. The thresholds and deadlines for filing returns will remain unchanged. Consequently, the INTRASTAT return will be required in addition to the customs declaration. This obligation will no longer apply to companies established within the…
Bulgaria – Registration Threshold for Non-Resident Companies to Disappear
From 1st January 2020, the VAT registration threshold of BGN 50,000 for non-resident companies carrying out taxable transactions in Bulgaria will disappear. Non-resident businesses will therefore have to register for VAT, if necessary, from their first taxable transaction.
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.
United Kingdom – Reverse Charge Mechanism Extended for the Construction Sector
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…
Germany – Reverse Charge Mechanism Extended
From 1st January 2020, the reverse charge mechanism applied to the transfer of gas and electricity certificates will be extended. Currently VAT reverse charges fo not apply if the supplier is established in Germany. Under the new provision, the reverse charge mechanism will apply even if the supplier is a taxable person established and identified…
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.
Latvia – New provisions on Reverse Charges and VAT Exemption
From 1st January 2020, the reverse charge mechanism will no longer apply in Latvia to building material supplies and the supply of domestic electrical and household appliances. In addition, the VAT exemption for medical and dental services provided directly to the patient has been extended to include the same services provided to other medical institutions.
Netherlands – Export Has a New Definition
From 1st April 2020, the Netherlands, will transpose into national law Delegated Regulation 2015/2446, an addition to EU Regulation n952/2013 which establishes the EU Customs Code, and in particular Article 1 (19), which gives a new restrictive definition of what export means. From now on, to be an exporter from the Netherlands, and to check…
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…
Portugal – Clarification of New Invoicing Rules
On October 2nd 2019, the Portuguese Tax Authorities published the general guidelines for the new invoicing rules. These confirmed that even companies without a permanent establishment in Portugal who are established within the EU will be required to issue invoices using certified software, from 1st January 2021. From 1st January 2020, this obligation also applies…
Lithuania – Reverse Charge Mechanism for Telephony
From August 1st 2019, Lithuania has introduced a temporary reverse charge system for sales of mobile phones, tablets, laptop computers and hard drives that will be in force until 28th February 2022.
France – E-Invoicing Obligation Extended
From 1st January 2020, sending paperless invoices via the Chorus Pro portal becomes mandatory for very small companies (less than 10 employees) and public sector suppliers (the state, local authorities, hospitals, public establishments, etc.). This provision has already been in place since January for SMEs (10 to 250 employees), since 2018 for medium-sized companies (250…