French 13th Directive refund claims to be submitted electronically
Going forward, all refund claims submitted by non-EU businesses that are not registered in France must be submitted electronically.
31 May, 2021
-
-
What is a Wirtschafts-ID Nummer in Germany?
Check out this article to learn what a Wirtschafts-ID Nummer is for identification purposes in Germany.
31 May, 2021
-
Reverse charge rules on domestic supplies in Portugal
The Portuguese tax authorities clarified the VAT rules on domestic supplies of goods and services in Portugal when the supplier is non-established.
31 May, 2021
-
E-payment platforms required to share data with tax authorities in 2024
Businesses facilitating electronic payments such as credit and debit card companies, electronic platforms, and checkout solutions will be required to provide data to the tax authorities.
19 April, 2021
-
Spanish use and enjoyment rules will not apply to charters in Melilla, Ceuta, or Canary Islands
The Spanish tax authorities recently announced that use and enjoyment rules will not apply to chartering activities in Melilla, Ceuta, or the Canary Islands to avoid double-taxation.
16 March, 2021
-
Cash accounting scheme introduced in Croatia
The cash accounting scheme was introduced in Croatia to help out with Covid-19 difficulties.
3 February, 2021
-
Deduction limits of VAT in The Netherlands
The Council of the European Union has granted the Netherlands the right to exclude VAT deductions under certain conditions, applicable from 1 January 2021.
14 January, 2021
-
Changes on Norwegian VAT following Brexit
The Ministry of Finance announced that after Brexit, UK companies VAT registered in Norway will not be obligated to re-register.
14 January, 2021
-
VAT on French yacht charters will change in 2021
Boats that charter in international waters are no longer able to automatically reduce their taxable base by 50%.
30 December, 2020
-
EC Sales List in Europe (ESL)
What is an EC Sales List in Europe (ESL)? What should be included in EC Sales List? How often do you submit an EC Sales List? Do you charge VAT on EC sales? What is the difference between Intrastat and EC sales list?
19 October, 2020
-
Possible extension of domestic reverse charge in Portugal
Portuguese tax authorities are considering the extension of domestic reverse charge for non-established businesses
15 March, 2020
-
Switzerland published a leaflet on VAT rules on foreign businesses
Swiss tax authorities published a practical manual on tax obligations of foreign businesses in Switzerland.
15 January, 2020