Draft explanatory notes on Quick fixes published
The EU Commission published further details on the 2020 quick fixes
4 November, 2019
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Split payment mechanism finally applicable in Poland
Poland started applying the split payment on certain supplies of goods above a given threshold. We provide the full list of goods in scope of these changes.
4 November, 2019
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Our notes on Brexit HMRC’s webinar
HMRC is organizing webinars about the impact on VAT of a no deal Brexit. Here is our short summary of these webinars.
10 September, 2019
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EU challenges Italy and Cyprus for their VAT rules on chartering
The European Commission took action against Italy and Cyprus for their current tax breaks on the yachting industry.
31 July, 2019
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Lithuanian domestic reverse charge on IT equipment
As from 1 August 2019, Lithuanian domestic reverse charge also applies to mobiles, tables and laptops.
31 July, 2019
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The EU publishes a study on the domestic and cross-border VAT refunds in Europe
The European Commission published a detailed study on domestic and intra-EU refunds.
18 June, 2019
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UBO registration required in Portugal as from 30 June 2019
Portugal will require a separate registration in the Ultimate Beneficial Owner registration (UBO register) as from 30 June 2019.
4 May, 2019
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New policy on Belgian VAT Penalties
Belgian VAT penalties have been relaxed. A notice was published with new guidelines on the Belgian VAT penalty regime.
13 September, 2018
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VAT deduction before your VAT registration in Greece
It is now possible to deduct VAT incurred prior to a VAT registration in Greece.
13 September, 2018
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ECJ case on statute of limitations for deduction of input VAT
In case Biosafe v Flexipiso, the ECJ clarified that it is possible to deduct VAT in certain circumstances even when the statute of limitations has expired.
28 June, 2018
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VAT Grouping Regime in Italy Clarified
The Italian government published a Decree clarifying the rules on VAT grouping
28 June, 2018
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ECJ Judgement On Reduction Of Default Interest Normally Payable On Overpaid VAT
Following the ECJ’s judgement in case C-387/16, Member States are not allowed to reduce the amount of interest on refunds of overpaid VAT which are not refunded in due time.
8 May, 2018