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VAT compliance

Bulgaria

Electronic format of the VAT return updated in Bulgaria

A number of VAT compliance changes have been introduced in Bulgaria.
Advisory

Estonia

Registration threshold in Estonia

Estonia has raised the VAT registration threshold for small businesses from 16,000€ to 25,000€ per year.
VAT compliance

Lithuania

Intrastat threshold changes in Lithuania

The tax authorities have recently reduced the Intrastat threshold in Lithuania from €290,000 to €280,000 for Arrivals and from €215,000 to €200,000 for dispatches.
VAT compliance

Ireland

Irish ECSL and Intrastat trading manual published

The Irish tax authorities have recently published a manual on how to complete and file ECSL and Intrastat returns.
Online business

Italy

Possible changes in the Italian TOMS

Following a question by an Italian taxpayer on the VAT treatment of conference services, the Italian authorities considered these services as subject to the Tour Operator Margin Scheme (TOMS).
Advisory

Austria

When can I claim input VAT in Austria?

An Austrian tribunal Bundesfinanzgericht recently decided that input VAT should be deducted in the period in which the taxable supplies connected to this input VAT were carried.
Technology

European Union

Debate about MOSS threshold in the European Union

The Association of European tax advisors (CFE) recommended the introduction of a -rather high- MOSS threshold for VAT registration.
VAT rates

Kosovo

VAT rate changes in Kosovo and a new registration threshold

Important VAT rate changes in Kosovo
Advisory

Slovenia

Changes to the Slovenian tax authorities portal

Each taxpayer will have an account connected to the tax authorities portal and database including details about their registration status, account certification, applicable penalties, and the possibility of issuing invoices.
VAT compliance

Greece

Greek Intrastat thresholds in 2016

Last 18 January 2016, the Greek authorities confirmed the applicable Intrastat thresholds for 2016.
Advisory

Czech Republic

Czech Republic calls for an extended reverse charge in the EU

The Czech Finance Minister has proposed a plan to extend the use of domestic reverse charge to almost all domestic supplies.
Advisory

Slovenia

Postponed import VAT accounting in Slovenia

From 1 July 2016, companies importing goods into Slovenia can defer the payment of import VAT until the VAT return is submitted (so called "postponed import VAT accounting").

Latest VAT news