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  • New UK measures to prevent VAT fraud from non-EU online sellers

    As from 1 April 2018 fulfilment houses will need to register under the Fulfilment House Due Diligence Scheme in UK. This new online scheme is aimed to set out standards of record keeping and due diligence regarding non-EU suppliers who use fulfilment houses to store, pack and/or deliver their online orders within UK. The FHDDS is part of the package of measures that the UK government has put in place to prevent VAT fraud from non-EU businesses that sell goods online...
    • By Marosa VAT
    • Published 01/12/2017 14:49
  • UK postpones plans on Tax technology

    Former Chancellor of the Exchequer, George Osborne, announced last year the “death of the tax return”. The plan was named ´Making Tax Digital´ and it was aimed at automating all tax reporting in the UK by 2020. This would require all transactions to be recorded and reported digitally from the taxpayer ERP system. Regarding VAT, the deadline is 1 April 2019. This month the UK tax authorities published a new timeline for this plan. Under the new deadlines, businesses with a...
    • By Marosa EU VAT
    • Published 28/07/2017 9:11
  • UK use and enjoyment on telecommunication services

    The UK Government announced that on 1 August 2017 is expected to come into force a new legislation that will remove the VAT use and enjoyment provision on B2C telecommunication services. At the moment, when telecommunication services are used by UK consumers outside the EU, the place of supply would be deemed to be outside the EU. With this new legislation, UK VAT will be charged in all telecommunication services used by UK consumers outside the European Union. This change...
    • By Marosa EU VAT
    • Published 15/05/2017 17:29
  • UK split VAT payment system

    The UK government recently launched a consultation on the use of split VAT payments in the e-commerce industry. The split payment mechanism consists on the customer paying the VAT portion directly to the tax authorities, instead of the usual scheme where the supplier collects this VAT amount from the customer and pays them to the authorities as part of the VAT return calculation. The proposed mechanism would apply in B2C online sales made by foreign businesses to UK individuals. These...
    • By Marosa EU VAT
    • Published 04/04/2017 22:07
  • UK low value consignment relief updated

    The UK increased the threshold requiring VAT to be paid at importation on small consignments received from non-EU countries. This limit has been increased from £34 to £39 per shipment with effect from 1 January 2017. When small value goods are imported into the EU, they can benefit from VAT and customs relief with the following thresholds: Customs duty relief if shipment value is below approximately €150 (this amount varies slightly in certain countries). VAT relief if shipment value is below €22 (also...
    • By Marosa EU VAT
    • Published 29/01/2017 21:52