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Abstract from the IVA Newsletter - April 2019:

In this issue:

1. Welcome to our latest IVA Member
2. Last Call for the IVA Spring Conference in Munich
3. Important VAT/GST Information
3.1. IVA Meeting with HMRC
3.2. Austria draft digital tax package law
3.3. Germany - ECJ limits VAT exemption of commercial educational services
3.4. UK – Refunds of VAT in the UK for non-EU businesses
3.5. Refund of VAT charged before the withdrawal date in the UK
4. European VAT News
5. World VAT/GST News
6. News from Accountancy Europe

1. Welcome to our latest IVA Member

Please welcome the latest new member of the International VAT Association:

  • Vatwire (PTY) LTD (South Africa), represented by Richard Meyer

2. Last Call for the IVA Spring Conference in Munich

Dates: 16 and 17 May 2019

Main topic: New VAT foundations

2.1. Download the IVA Conferences mobile app!

We have built a mobile app for the IVA Conferences! It has all the important information you'll need for the conferences and features to enhance your conference experience.
 
Use your new IVA Conferences App for the Munich Spring Conference 2019, which enables you to stay updated and follow the conference live. Here you will find in one place all you need to know about the conference such as: the Agenda, the speakers, the attendees and more.



3. Important VAT/GST Information

3.1. IVA Meeting with HMRC 

The meeting, which took place in London in February, was very much a follow-up and review of the progress made since the previous meetings in relation to in particular but not exclusively on the certificates of status required by the UK authorities in the context of 13th Directive (non-EU) claims. The following were the main points discussed, actions agreed and next steps identified.



3.2. Austria draft digital tax package law

Link to the draft digital tax package law that was published by the Austrian Ministry of Finance on April 4th, 2019 for consultation: https://www.bmf.gv.at/steuern/Digitalsteuerpaket.html

The consultation runs until May 9th, 2019. The documents are only available in German.
 
The key planned VAT changes effective from January 1st, 2020 are regarding § 18 and § 27 of the Austrian VAT Law and its related Implementing Regulation. These planned VAT changes introduce new record keeping requirements, due diligence requirements and a liability for electronic marketplace operators.
 
Other planned VAT changes will be effective from January 1st, 2021 and relate to the new EU rules on making digital platforms the deemed supplier under certain circumstances.



3.4. UK – Refunds of VAT in the UK for non-EU businesses

This brief explains changes for verifying claims for VAT refunds submitted by non-EU businesses under the Overseas Refund Scheme. 

4 April 2019: This brief has been updated with information about claims for the 2017 to 2018 period from US claimants.

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News from the Board

IVA Meeting with HMRC

The meeting, which took place in London in February, was very much a follow-up and review of the progress made since the previous meetings in relation to in particular but not exclusively on the certificates of status required by the UK authorities in the context of 13th Directive (non-EU) claims...

Read more ...

News from IVA members

Refund of VAT charged before the withdrawal date in the UK

Refund of VAT charged before the withdrawal date in the United Kingdom or in an EU-27 Member State to taxable persons not established in the State of refund but established respectively either in an EU-27 Member State or in the United Kingdom...

Read more ...

News from EC

News from Accountancy Europe - April 2019

EU s environment Ministers have discussed the prospect of EU-level aviation taxes at their most recent Environment Council meeting. The discussion was initiated by Belgium, who wants to see action taken at the European level...

Read more ...

Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.