29 October 2018
European VAT News - October 2018
The Austrian Federal Tax Court has ruled that a VAT number for performing intra-Community operations cannot be requested by an entity whose transactions fall under the special scheme for small entrepreneurs...
19 September 2018
European VAT News - September 2018
From 1 January 2019, the Dutch tax authorities will increase the reduced VAT rate from 6% to 9%...
15 August 2018
European VAT News - August 2018
In Austria the standard VAT rate is 20%. Two different reduced VAT rates (10% and 13%) are also applied....
19 July 2018
European VAT News - July 2018
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
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).