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Novedades de IVA intracomunitario – MarosaVAT

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  • New Portuguese SAF-T with Accounting data required in 2018

    As from 1 January 2018, Portuguese authorities will require an annual SAF-T including accounting data for corporate tax purposes. This file must be submitted to the tax authorities upon request. The new data requirements include high-level information about the accounting plan of the company. The authorities refer to this information as Taxonomy, and in addition to master data and product list of all goods and services traded in Portugal, it includes the relevant account where each combination of product-counterparty would...
    • By Marosa VAT
    • Publicado 01/12/2017 14:54
  • Tax Authorities start sending letters about Spanish SII obligations

    Spanish Tax Authorities have already started sending communications to taxpayers required to submit information through the SII system, the real-time VAT reporting obligation in Spain. The purpose of these communications is to warn businesses about the discrepancies found between the VAT returns and SII reports submitted, as well as highlight the importance of meeting these compliance obligations to avoid possible penalties (reporting period, information provided, content data requirements, etc). How is this impacting your VAT obligations? In principle, these letters...
    • By Marosa VAT
    • Publicado 01/12/2017 14:53
  • Introduction of German call-off stock simplification

    Following our earlier announcement, the German Ministry of Finance published last 10 October 2017 a decree with additional information on the VAT treatment of call-off stock in Germany. The decree states that a simplification for call-of stock may apply in Germany if a purchase contract is in place at the beginning of the transport of the stock and several additional conditions are met. These conditions include that the German customer must be identified prior to the transport of goods into...
    • By Marosa VAT
    • Publicado 01/12/2017 14:52
  • Belgium adopts ECJ’s position on incomplete invoices

    Belgium has adopted the recent ECJ jurisprudence regarding the right to deduct VAT on invoices with missing details. You can find more information about these ECJ decisions here and here. Last 12 October 2017 the authorities published a Circular letter 2017/c/64 summarizing their interpretation of recent ECJ decisions concerning the conditions under which a taxable person may exercise his right to deduct VAT in cases of irregular invoices. Based on this circular, the Belgian Tax Authorities have relaxed their position on...
  • 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
    • Publicado 01/12/2017 14:49