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  • Letters from Amazon France on VAT obligations

    Most online businesses selling their products to French customers have received a letter this week with a summary of all their sales in France during last year.

    The letter explains that as from March 2017 it is a legal requirement for online platforms such as Amazon or Ebay to provide a statement of all online sales to French customers during the previous year. The letter recommends contacting your tax advisor in case you are not certain about meeting your French tax and social security obligations.

    According to the distance sales EU rules, foreign online businesses must get a VAT number in France when their...

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    By Marosa EU VAT France Published 05/04/2017 00:00

    To do list for Spanish real time VAT reporting SII

    Hopefully, your business is already aware of the new real-time reporting obligation in Spain. Most companies impacted are adapting their ERP systems to make sure they meet the 1 July deadline. However, we noticed that many businesses are not planning any changes beyond the XML file sent to the tax authorities. To avoid last minute surprises, here is what we believe you should be doing.

    Consulting phase

    This is a review of your processes in view of the new obligation. In this phase, we propose a list of questions aimed at identifying any risk or current practice within Finance departments that must...

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    By Marosa EU VAT Spain Published 04/04/2017 23:47

    EU General reverse charge challenged

    Last 26 December 2016, the EU Commission put forward a proposal to introduce a general reverse charge mechanism on domestic sales within each EU country. The measure was initiated by certain EU countries such as Czech Republic on the grounds of reducing VAT fraud. Missing trader fraud or carrousel fraud costs over 100 billion Euros to member States every year. Proposals to reduce this fraud include the VAT Action plan  or the General reverse charge mechanism.

    A general reverse charge would require a significant deviation from the current fractioned payment of VAT, where all businesses in the production...

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    By Marosa EU VAT European Union Published 04/04/2017 23:25

    Transition rules on Italian VAT return changes

    Last year the Italian authorities announced plans to introduce quarterly VAT returns and quarterly invoice listings. Before last year, an annual VAT return, annual Spesometro and monthly or quarterly VAT payments were due. In 2017, Intrastat returns were also meant to be abolished.

    Given the importance of these changes and the little time to adapt to the new rules, the Italian tax authorities announced a revised timeline and several simplifications in order to allow businesses to meet the new VAT return requirements.

    Transition rules

    Here is a summary of transitional measures agreed in Italy

    By Marosa EU VAT Italy Published 04/04/2017 23:19

    Consignment stock in Germany

    The German Federal Court recently issued a decision on the VAT treatment of call of stock supplies. In practice, this decision would allow call of stock simplification to be applied in Germany, hence allowing the foreign supplier to avoid a VAT registration where all conditions are met. The decision confirms an earlier ruling by a local tax court, however, it has not been reflected yet in the German VAT law, nor in the tax authorities’ notices.

    Under the general rule, a German VAT registration is required when a supplier outside Germany ships goods to a German warehouse to store these goods locally and...

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    By Marosa EU VAT Germany Published 04/04/2017 23:12
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