19 July 2018
European VAT News - July 2018

Austria

From 1 November 2018, the Austrian government will amend its VAT law to reduce the VAT rate applied on hotel accommodation to 10%...

20 June 2018
European VAT News - June 2018

Accommodation services will benefit from the application of the reduced VAT rate of 10%, effective as from 1 November 2018...

10 May 2018
European VAT News May 2018

From January 2019 the Czech Republic are proposing to amend their VAT legislation. Some of the changes include...

12 April 2018
European VAT News April 2018

As of 1 July 2018, foreign companies performing distance sales to Australia will have to account for Australian GST, if the value of the supplied goods does not exceed AUD 1,000 and if the expected annual turnover from such supplies exceeds AUD 75,000...

15 March 2018
European VAT News March 2018

The Bulgarian Supreme Administrative Court recently ruled in two cases of supplies of goods from Bulgaria to other EU Member States that the requirements to apply the 0% VAT rate concerning intra-community supplies were not fulfilled, despite the CMRs provided in the respective tax audits.

26 February 2018
European VAT News February 2018

Several amendments to Bulgarian VAT legislation have been introduced with effect as of 1 January 2018...

22 January 2018
European VAT News January 2018

Belgium

On 12th October 2017, a Circular confirming the right to deduct input VAT on non-compliant invoices has been released. Taxpayers will now be allowed to provide corrective invoices and circumstantial evidence (e.g. contracts).

12 December 2017
European VAT News December 2017

From 1 January 2018, non-resident e-commerce businesses who provide goods online, can avoid the obligation to VAT register in Slovakia...

17 October 2017
European VAT News October 2017

France

A new requirement for all resident French businesses (and potentially non-residents) that are VAT registered to use certified anti-VAT fraud software when undertaking cash and credit sales to consumers (B2C transactions) will be introduced from 1 January 2018.

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News from the Board

Meeting with the French Tax Authorities

Representatives of the Board of the Association, Stephen Dale, Emmanuel Cottessat and Cyrille Konter, met with the DINR, the Non-Resident Unit of the French tax authorities in charge of EU companies not established in France but registered for VAT purposes in France.

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News from IVA members

USA - Online sellers are liable to local sales taxes in the USA

On 21 June 2018 the US Supreme Court ruled that out-of-state retailers must charge and remit sales tax, even if they do not have a physical nexus in the customer’s US State. It thereby confirmed the economic nexus legislation introduced by South Dakota. Furthermore, the court’s decision effectively overturns contrary earlier rulings. Other US States will follow South Dakota’s example. US and non-US online sellers with customers in the US must now check whether they are affected.

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News from EC

News from Accountancy Europe - July 2018

The ECON Committee has voted on its non-binding opinion on the Commission proposal for better VAT administrative cooperation, including provisions concerning the certified taxable person (CTP). The file is led by the MEP Roberts Zile (ECR/LAT)...

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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.