Here is where you can find the best analysis, insight and information on international VAT, categorised for your easy reading pleasure. It’s a veritable feast for the mind. In a hurry? Scroll down to find a selection of the latest headlines.
The Swiss Federal Tax Authority (FTA) has recently issued new guidance announcing that next year, the filing of VAT returns by electronic means will become compulsory. Already, nearly half of Swiss VAT-registered businesses use the online platform “AFC SuisseTax” to file their VAT returns. Next year, electronic filing of VAT returns will become mandatory and only businesses that make specific [...]
The Swiss Federal Tax Authority (FTA) has recently published guidance relating to its amended position for certain supplies of goods with installation services. Since 2018, if a foreign company delivers goods (e.g, a machine) from abroad and installs it in Switzerland, the place of supply is Switzerland and the transaction is liable for Swiss VAT. Unlike the EU, there is [...]
On 25th July 2019, the Commission published its monthly infringements package detailing the legal action it is pursuing against the Member States for breaches of EU law. Relating to VAT, the following infringement proceedings have been taken: Italy: referred to the CJEU for its failure to address an illegal system of fuel exemptions used to power EU chartered yachts in [...]
Gender Pay Gap reporting has made the headlines again this year. While some news was positive, on the whole there was no real significant improvement between 2017-18 and 2018-19. According to Lucy Franklin, Managing Director of Accordance VAT, this is disappointing, and has prompted responses ranging from outrage about the results to despair about the process, with a healthy dose [...]
United Kingdom | Upper Tribunal Revises Guidance on Witness Evidence in Cross-border VAT Fraud Cases
In the Upper Tribunal’s recent decision in Elbrook Cash and Carry Ltd, the court provided guidance on the case management of missing trader intra-community (MTIC) fraud appeals, specifically relating to witness statements. First Tier Tribunal Decision In the background to this case, Elbrook had appealed HMRC’s decision to revoke its registration as an owner of duty registered goods and to [...]
HMRC has recently issued guidance explaining the changes to the accounting rules for adjustments to VAT when there are increases or reductions in the price of goods or services; and the adjustment takes place in a period after that in which the VAT was originally declared on the supply. The new rules will take effect on 1 September 2019. The [...]
The Norwegian Ministry of Finance has published a consultation proposing to abolish low value consignment relief from 1st January 2020. Under current Norwegian VAT rules, although most imports of goods entering Norway are generally subject to import VAT, there is an exemption for goods of low value which will not be subject to VAT or duties. Low value goods are [...]
Poland has delayed the launch of its mandatory split payment mechanism for selected goods and services from 1st September 2019 to 1st November 2019. As of this date, the procedure will become mandatory in certain fraud-sensitive industries, like electronics, steel products, scrap, construction and coal. These rules will also apply to non-residents. The split payment method will only apply to [...]
Under recently gazetted Belgian legislation, from 1st January 2020 businesses will be required to submit notification of the commencement, termination and any changes to their economic activities to the tax authorities by electronic means. This will include any changes to information relating to the business’ identification such as change of company name, domicile or registered office, change of legal form, [...]
The Polish government has delayed its introduction of the extended Polish SAF-T file as a replacement for the VAT return, until April 2020. As reported in our earlier story, this system was initially planned to come into effect from 1st January 2020 for large companies and as of 1st July 2020 for the rest. Now, the initial start date for large companies is [...]
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