You can find the newsletter from VATConsult HERE, as well as the option to subscribe to the newsletter.
Contents
– (ECJ) A contract is (sometimes) equated with an invoice. And that’s not always good news….
– (ECJ & Belgium) What is good news is that we can start working out at 6% VAT! That was already possible, of course, but now group classes and individual coaching can also fall under the reduced rate.
– Belgium will switch to mandatory (structured) electronic invoicing and reporting.
– (Belgium) The statute of limitations on VAT will be changed and legal interest will go down (a bit).
– (ECJ) “Unjustly charged VAT is not deductible” …says the taxman. But you must be able to recover it, confirms the ECJ.
– (ECJ) Should you review VAT when liquidating? You will also find the answer to that question in the newsletter.