Invoice and tax point rules in Belgium
Belgium continues the never-ending story on invoice and tax point rules.
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Belgium continues the never-ending story on invoice and tax point rules.
Estonia has joined the club of countries allowing the import VAT to be reported in the VAT return.
The Austrian tax authorities recently published guidelines and policy changes on the application of the triangulation simplification foreseen in article 141 of the VAT Directive.
Normally, non-EU businesses can recover VAT in Germany while not VAT registered in the country.
The government has initiated the legislative changes to introduce a registration threshold in Switzerland on foreign service providers.
The UK government has recently announced the increase of the VAT registration threshold from £82,000 to £83,000 as from 1 April 2016.
The Czech authorities have extended again the scope of domestic reverse charge.
The authorities published the 2015 Annual Italian VAT return and Annual VAT communication forms.
Where a service is supplied on a periodic basis and there are no prepayments made within those periods, the tax point occurs at the end of each calendar year.
Poland is planning to introduce a new indirect tax - Retail Sales Tax.
As from 1 January 2016, faster refunds are allowed for smaller businesses.
Italian statute of limitations has been extended from four to five years.