Online intermediation services
The role of intermediary interfaces and its VAT treatment has always been a controversial issue. There is much debate about the actual nature of the services they provide. They can be either intermediary services or electronically supplied services, in which case it will depend on the level of human intervention in the supply. The qualification of the service has implications on the place of supply rules and also in the way in which the VAT must be declared and paid to the different tax administrations. These and other topics will be discussed in the webinar.
Attendees will have time for questions to our speakers.
Speakers: Hans-Martin Grambeck (nesemann & grambeck, Germany) & Fernando Matesanz (Spanish VAT Services Asesores, Spain)
E-commerce rules the final steps
Date and time: 9th June 2021 at 16:00 CET – 17:00 CET
As of 1st July 2021, the VAT rules applicable to e-commerce activities will suffer an enormous change. One Stop Shops for intracommunity distance sales of goods and for distance sales of goods imported from third countries will be available. Also, digital platforms facilitating these types of sales must deal with important VAT liabilities. Deadline is approaching. In order to benefit from the new schemes since the very first day, registrations should be applied before July 1st. However, there are many things to consider before that date by both, businesses and Tax Administrations.
The above topics were discussed during the IVA webinar.
The webinar was conducted by Raymond Feen (AllVAT, The Netherlands) and Fernando Matesanz (Spanish VAT Services Asesores, Spain)
Federal Finance Ministry’s letter re: the consequences of Barlis 06 and Senatex
Date: 2 March 2021
Time: 11:00 am CET – 12:00 pm CET
Speakers: Christian Salder from KMLZ (Germany)
Chair: Fernando Matesanz from SPANISH VAT SERVICES ASESORES SL (Spain)
On Sep 15, 2016 the ECJ ruled that incomplete or incorrect invoices may be corrected or amended retroactively. In practice, this can help to secure the deduction of input VAT based on such invoices in previous periods without amending previous VAT returns, paying interest and, in the worst case scenario, being confronted with criminal investigations.
After a couple of years of discussions and frustrated expectations, last autumn the German Ministry of Finance finally published a circular dealing with the consequences of these two court decisions. Our webinar will summarize the content of the circular and analyse its effect on the options available to taxpayers to amend invoices retroactively.
After registering, you will receive a confirmation email containing information about joining the webinar.
In order to download the recording and the presentation from the webinar please log into the members’ area.
Save the dates for the next webinars:
On 9 June 2021:
Starting at 11:00 am CET
Information about the topic and the speakers will follow shortly.
VAT in the digital age
Webinar 21 January 2021
Time: 11:00 am CET – 12:00 pm CET
Speakers: Bradford Rohmer and Giacomo Luchetta; Oxford Research
Chair: Cyrille Konter, TEVEA (France)
VAT in the digital age package
On 7th December 2022 the European Commission will publish its long-awaited proposals on the VAT in the Digital Age (VIDA) package.
This package of proposals will bring enormous changes as they affect various aspects of the management of VAT such as invoicing and reporting, but they will also impact the taxation of the platform economy, which is ever so present in our daily lives and the single place of registration.
The proposals are structured around the three parts of the VIDA package as follows:
- Digital Reporting Requirements (DRR);
- VAT treatment of the platform economy;
- Single place of VAT registration in the EU and modifications of the IOSS
In the next IVA webinar, we will explain the content of the European Commission’s proposals (and their background) and the very important impacts that they will have on everyone operating in the VAT world.
Attendees will have time for questions to our speakers.
The webinar was conducted by Stephen Dale (Chairman of the IVA), Fernando Matesanz (Spanish VAT Services Asesores, Spain) and Ruth Corkin (The VAT Practitioners Group, UK)
