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Abstract from the IVA Newsletter - May 2021:

In this issue:

1. Last call for the IVA May Virtual Conference!
2. IVA Board Elections
3. Welcome to our latest IVA Member
4. Upcoming IVA Webinar
5. Important VAT/GST Information
5.1. Poland – E-commerce registration
5.2. Portugal – VAT and non-resident taxable persons
5.3. UK – Establishment of new small and medium-sized businesses
6. European VAT News
7. World VAT/GST News

1. Last call for the IVA May Virtual Conference!

If you still haven’t registered for the conference please do so at: https://event.crowdcompass.com/ivamayconference2021

If you have any problems or difficulties registering on the platform, please contact Alexandra at: info@vatassociation.org.

You can register as many colleagues from your company as you wish free of charge. Just send Alexandra their names and email addresses.

Dates: 25th, 26th and 27th May 2021

Topic of the conference: VAT With(out) Borders

….

5. Important VAT/GST Information

5.1. Poland – E-commerce registration

The possibility of registration for the EU and non-EU OSS and IOSS procedures in Poland.

- As of April 1, 2021, applications for the registration for the EU and non-EU OSS and IOSS import procedures can be submitted.
- The application can only be submitted electronically.
- The legislative process related to the introduction of EU law (the so-called VAT e-commerce package) is currently underway.

Please remember, that the actual completion of the registration process, for the confirmation of the application by identification (in the case of EU OSS procedure) and allocation of an identification number (in the case of the non-EU OSS procedure and the IOSS import procedure), it will be possible after:

5.2. Portugal – VAT and non-resident taxable persons

Circular Letter no. 30235, of 27 April 2021, clarifies the VAT rights and obligations applicable to non-resident taxable persons who carry out supplies of goods or services in Portugal.

Registration for VAT purposes

The Portuguese Tax Authority (“PTA") clarifies that the obligation to register for VAT purposes in Portugal only applies to non-resident taxable persons who carry out taxable transactions in national territory to which the reverse charge mechanism does not apply.

The PTA considers that taxable persons carrying out VATable transactions within national territory whose customers are taxable persons and to which the reverse charge mechanism applies should not register for VAT purposes. Additionally, taxable persons should not carry out taxable transactions to which the reverse charge mechanism applies under a Portuguese VAT number.

Tax Representative Appointment

The PTA confirms that the appointment of a tax representative is only mandatory for non-resident taxable persons who are required to register for VAT purposes and do not have their head office, permanent establishment or domicile in another EU Member State. The appointment of a tax representative is optional for non-resident taxable persons who have their head office, permanent establishment or domicile in another EU Member State.

5.3. UK – Establishment of new small and medium-sized businesses

The UK announced that it will allow UK established small and medium sized (SME) businesses, with up to 500 employees and an annual turnover of no more than £100 million, to apply for a SME Brexit Support grant of up to £2,000.

This grant can be used by businesses affected by Brexit and can be used by them to obtain professional advice on meeting customs, excise, import VAT, or safety and security declaration requirements.

….

6. European VAT News

Germany

The German tax authorities confirmed that the temporary VAT rate reduction on the supply of catering food services, from the standard rate of 19% to the reduced rate of 7%, will be extended to December 2022.

It is hoped that this extension will help the hospitality sector recover from the impact of COVID-19.



7. World VAT/GST News

Canada

From April 2021, the Canadian province of British Columbia imposed Provincial Sales Tax (PST) at 7% on income earned by non-resident providers of e-services selling to consumers. The province also intends to implement Goods and Services Tax on these types of sales from 1 July 2021.

Oman

In April 2021, Oman became the fourth member of the Gulf Arab states to implement a regional VAT regime.

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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.