French DEB return replaced by Intrastat and ECSL returns starting 2022
DEB returns replaced by statistical return Intrastat and ECSL return, in line with most EU countries’ approach.
30 November, 2021
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Romanian SAF-T returns mandatory starting January 2022
Romanian tax authorities announced mandatory accounting SAF-T returns to be implemented for all taxpayers in Romania until 2025.
29 November, 2021
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Portuguese VAT return due date extended and ATCUD invoicing requirement delayed
As part of the continuous COVID-19 pandemic measures published by the Portuguese tax authorities, they confirmed new deadline extensions for VAT returns, and the postponement of the ATCUD invoicing requirement.
19 November, 2021
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UK VAT refunds to foreign businesses made easier
HRMC announced plans to allow non-established businesses to receive UK VAT refunds directly in their foreign bank accounts.
16 November, 2021
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Import VAT reverse-charge will be automatically applied as from January 2022 in France.
Import VAT will be mandatorily declared in the French VAT returns under the reverse charge mechanism without previous authorization starting 2022.
11 November, 2021
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Portal to submit Dutch VAT returns updated as from January 2022.
The new portal in Netherlands will become mandatory for companies registered in the Dutch Trade Register starting 2022. Foreign VAT registered companies are not impacted yet.
8 November, 2021
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Portuguese SAF-T mandatory for non-established businesses
Standard audit file for tax (SAF-T) will become mandatory for non-established company issuing invoices in Portugal, as per the draft State Budget proposal for 2022.
28 October, 2021
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Electronic invoices in France will be mandatory in 2023
All companies will be obligated to use e-invoicing in France in 2023. This was set in place to reduce VAT fraud and to make invoice management easier for businesses.
19 April, 2021
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ECJ decision simplified correction of reverse charge purchases in Poland
The European Court of Justice ruled that the VAT Directive trumps national legislation. Output VAT is not required to be reported separately when correcting IC-acquisitions. This means that taxpayers in Poland are entitled to refunds for VAT overpayment and interest incurred on IC-acquisitions.
19 April, 2021
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Poland clarifies VAT rules on fuel card transactions
Poland provided more clarity on the VAT treatment of purchases made with a fuel card.
19 April, 2021
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UK duty deferment accounts for postponing customs payments
It is possible for UK-registered businesses to delay the payment of customs duties, VAT, and excise duties. Certain conditions must be met and an application should be approved by HMRC.
19 April, 2021
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UK companies without a fiscal representative in Bulgaria face VAT number deactivation
UK companies who did not appoint a fiscal representative in Bulgaria by 31 March 2021 will have their Bulgarian VAT numbers deactivated.
19 April, 2021