As part of the initiatives to reduce VAT fraud in the online environment, the Danish tax authorities introduced a number of changes and additional controls on businesses selling goods and services over the internet. As from 1 January 2016, the authorities can request further information on transactions with foreign suppliers within the e-commerce industry.
E-commerce businesses are subject to an increasing control by the tax authorities accross Europe. UK has just announced additional compliance measures for companies selling goods through the internet. These controls focus on non-EU companies....Read more
Poland is planning to introduce a tax on the total amount of sales made by retail businesses. This tax will be different from VAT and will be non-deductible for CT purposes. The tax base includes all sales to final consumers excluding VAT and returned goods. Services are not included. The rate will depend on the day of the week and the revenue generated. From Monday to Friday, the rate will be 0.7 up to 300,000 PLN and 1.3 above this threshold; Saturday and Sunday sales will be subject to 1.3 rate up to 300,000 PLN and 1.9 above this threshold. There is also an exemption for small retailers (below 1.5M PLN of sales per...Read more
Businesses selling goods to a private individual in Austria from another Member State must issue a compliant invoice according to Austrian invoicing rules when the value of sales in Austria exceeds the distance selling threshold. This requirement applies from 1 January 2016.
Despite the harmonization of VAT rules in the EU for distance sellers, there are a number of differences that make it difficult for e-commerce businesses to ensure compliance around Europe. The reporting requirements (eg Intrastat or not, ECSPL or not) and invoicing requirements are different in several Member States. Marosa is...Read more
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Marosa provides a one-stop solution for VAT obligations in all European countries. We assist clients with a single point of contact that speaks their language and handles all VAT related issues with a standard and cost efficient approach.
The Portuguese authorities published guidelines on how to make VAT payments from a foreign bank account . These guidelines area important for foreign businesses...
Marosa developped a solution to comply with the Spanish SII during those first weeks of July in which your ERP system is not yet ready. Despite announcements...
As from 1 June 2017, reverse charge applies on certain telecommunication services in The Netherlands. Following an increase of carousel fraud in this sector,...
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