The EU Commission’s Statistical Office (Eurostat) has put forward a proposal to reduce the burden on businesses required to submit …
The EU Commission’s Statistical Office (Eurostat) has put forward a proposal to reduce the burden on businesses required to submit Intrastat declarations.
This proposal is called SIMSTAT and is centered on the mandatory exchange of dispatches (EU Exports) data with other EU Member States. This proposal would remove the requirement for Member States to collect their own Intrastat arrivals. Instead, arrivals data would be produced from dispatches data exchanges with other Member States.
European Commission published explanatory notes on 2015 changes on place of supply for telecommunication, broadcasting and electronic services
On 3 April 2014, the European Commission published their explanatory notes on the changes to the place of supply rules regarding telecommunication, broadcasting and electronic services, coming into effect on 1 January 2015.
The aim of the Explanatory Notes is to provide a better understanding of legislation adopted at EU level as regards the place of supply of services.
The Explanatory Notes provide detailed guidance on various issues arising from the implementation of the new place of supply rules, such as:
- How to deal with services supplied by an intermediary;
- What to do when the customer does not provide his VAT Identification Number;
- Where to tax when a customer is established in more than one Member State;
- Presumptions and rebuttals for the location of the customer;
- How to deal with supplies at hotels and other similar locations.
The Explanatory Notes, while providing detailed and useful information regarding the new rules, are not legally binding and should therefore be used only as guidance.