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  • New Mini One Stop Shop -MOSS online portal launched by the EU

    The European Commission has launched a new online portal for the Mini One Stop Shop (MOSS) Scheme. The homepage provides general information about the MOSS and informs about how to register to the MOSS and how to declare the MOSS VAT returns. What is MOSS? The Mini One Stop Shop Simplification was introduced in 2015 by the European Union to facilitate the VAT payment for intra-European supplies of electronic services like television and broadcasting services to private individuals. This simplified...
  • 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.  In the case at hand, the supplier (Biosafe) charged a reduced VAT rate to its client (Flexipiso) between 2008 and 2011. As a result of a tax audit asessing these years, Biosafe was obliged to pay additional VAT to the tax authorities corresponding to the standard VAT rate that should have been charged on...
  • 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. This interpretation of Article 183 of Council Directive 2006/112/EC, read in the light of the principle of fiscal neutrality, refers to reasons connected to circumstances not attributable to the taxable person, such as the high amount of interest when compared the amount of overpaid VAT or the period of time...
  • VAT on drop-shipping. E-commerce VAT and distance sales EU VAT obligations

    Treatment of E-commerce VAT This article describes the VAT treatment and VAT obligations of e-commerce companies selling goods to private individuals across the EU. By private individuals we mean customers that are not registered for VAT. When goods are sold in the internet and shipped over to the customer in another EU country, the seller has the option to charge the VAT rate of the sending country or the VAT rate of the recipient country. This option is only available...
  • VAT on chartering: EU prompts Malta and UK for some rules adjustment

    The EC is wants to normalize the VAT on chartering The European Commission challenged the Maltese VAT rules on Yachts and private jets. According to Pierre Moscovici, the Commissioner for Economic and Financial Affairs, an infringement procedure may follow if these rules are not changed (update - March 8th: EU confirms that the infringement procedure against Malta, Greece and Cyprus, concerning incorrect application of VAT on chartering in those countries, is already initiated). Malta has a VAT leasing scheme that allows individuals to...