End of the MTD transition period in the UK as from April 2021
HMRC postponed the implementation date of stricter requirements in MTD due to Covid-19. This extension is coming to an end.
14 January, 2021
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Germany changes the definition of supply of goods with installation
Germany announced changes on the definition of the supply of goods with installation for VAT purposes. These changes may require foreign businesses to register for VAT in Germany.
30 December, 2020
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How to recover VAT in the UK after Brexit
In light of Brexit, all EU companies will need to change the way they recover input VAT in the UK when they are not VAT registered.
23 December, 2020
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Penalties waived on new Hungarian real time reporting until March 2021
As a COVID-19 simplification, Hungary will not apply penalties on Real Time Reporting obligation during the first three months of 2021.
6 October, 2020
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Explanatory notes on OSS
The EU Commission published several clarifications and additional information about the e-commerce VAT package that will be introduced in July 2021.
6 October, 2020
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Fiscal representation in Europe after Brexit. Get ready.
A fiscal representative needs to be appointed in several EU countries once a no-deal Brexit becomes effective. Marosa can help you with this new obligation.
6 October, 2020
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Cyprus extends domestic reverse charge to electronic devices
To tackle VAT fraud, the Cypriot authorities are extending the reverse charge mechanism to electronic devics
5 October, 2020
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Belgian 2020 annual prepayments not due
This year is not mandatory to make a down VAT payment during the month of December. This is a temporary simplification due to Covid-19.
5 October, 2020
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Landmark ECJ case impacting VAT rules on toll manufacturing
The ECJ has provided further clarifications on the concept of fixed establishment in transactions involving processing services on goods owned by foreign non-established businesses.
8 June, 2020
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Reverse charge on VAT: Mechanism, rules and Possible Scenarios
This article explains the meaning of reverse charge and the different scenarios where this mechanism applies.
14 May, 2020
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What is a VAT Number and How to Get It?
Getting an VAT number means obtaining a tax identification number in a foreign country to carry out trading taxable activities.
14 May, 2020
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New notice on Czech VAT rules for non-established businesses
Czech tax authorities recently published a manual covering the main topics of interest for foreign businesses trading in Czech Republic withuot a permanent establishment.
3 May, 2020