Everything you need to know about use and enjoyment for VAT purposes
This article explains use and enjoyment rules throughout the European Union and changes pertaining to Brexit.
4 March, 2021
-
-
EU call-off stock simplified VAT rules
European law establishes a standard mechanism to allow the supplier to avoid a VAT registration in the country of arrival.
24 February, 2021
-
EU VAT invoices on services to European clients
Find out what EU VAT services are and what should be included on the invoices for these transactions.
23 February, 2021
-
Updated commodity codes in the EU for 2021
The European Commission published updated CN codes for customs and intra-EU purposes for 2021.
12 February, 2021
-
EC Sales List in Europe (ESL)
What is an EC Sales List in Europe (ESL)? What should be included in EC Sales List? How often do you submit an EC Sales List? Do you charge VAT on EC sales? What is the difference between Intrastat and EC sales list?
19 October, 2020
-
The EU publishes a new VAT rate database
It is a comprehensive overview of standard and reduced VAT rates in Europe. This database will become useful for online sellers once OSS enters into force.
16 October, 2020
-
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
-
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
-
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
-
VAT on dropshipping and e-commerce: EU companies’ obligations
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.
12 May, 2020
-
OSS on distance sales postponed until July 2021
The VAT e-commerce package implementation date has been delayed from 1 January to 1 July 2021.
11 May, 2020
-
EU Commission VAT resources: A link to everything
The EU Commission recently published a summary of all resources from Member States webpages on VAT materials.
3 May, 2020