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
-
-
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
-
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
-
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
-
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
-
VAT Grouping Regime in Italy Clarified
The Italian government published a Decree clarifying the rules on VAT grouping
28 June, 2018
-
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
-
Finland Postpones Accounting for Import VAT
As from last January, import VAT in Finland is reverse charged in the VAT return instead of pre-paid at customs.
8 May, 2018
-
VAT Recovery In Finland. New Guidelines On Certain Expenses
The tax authorities published guidelines on VAT recovery in Finland regarding marketing and entertainment expenses.
8 May, 2018
-
Bank Account Details for German Tax Offices Updated
The German Federal Central tax office (BZSt) has published an updated list with information of the local tax offices, including their latest bank account details for receiving periodic VAT payments from each registered taxpayer.
7 May, 2018
-
Finnish Cash Accounting Introduced With the 2017 Budget Law
This month the Finnish government published the 2017 budget law with important changes to value added tax.
29 April, 2018
-
French EU VAT Refund applications Submitted Late (8th Directive)
A recent decision by the French Administrative Court recently accepted an application for an EU VAT refund (former 8th Directive) that was submitted late.
19 April, 2018