European UnionPoland ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions 09 September 2021
Ireland VAT Treatment of Intra-Community Distance Sales of Goods – Revenue eBrief No. 132/21 06 July 2021
European Union Public consultation – Definitive VAT system for Business to Business intra-EU transactions on goods 07 June 2021
Belgium Circular 2021/C/47 on the VAT system for the B2B intra-Community trade of goods 25 May 2021
Slovenia Acquisitions of medical and protective equipment no longer exempt from 1 May 2021, imports from third countries exempt until 31 December 2021 12 May 2021
European UnionPoland Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice (C-895/19) 19 April 2021
Sweden Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country 14 April 2021
Poland Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice 12 April 2021
Netherlands Customer VAT identification number not required for zero-rate intra-Community supplies 31 March 2021
Germany Input VAT Deduction for Intra-Community Acquisitions and Services – Tense Relaxation 23 March 2021
European Union EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment) 20 March 2021
European UnionPoland ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – AG Opinion – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions 18 March 2021
Belgium Circular 2021/C/26 on the VAT system for the B2B intra-Community trade of goods 15 March 2021
Italy Ruling #141: Transfers of intra-community goods, proof of transport or shipment of an asset 05 March 2021
France VAT registration in France is necessary to be able to carry out customs operations 02 March 2021
Poland ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction 13 February 2021
European Union EU Quick fixes on Intra-Community supply exemption – Overview of guidelines issued in the Member States 30 January 2021
Portugal Guidelines regarding the applicability of the VAT exemption in intra-Community supplies of goods incl. evidence 29 January 2021
Poland Clarifications on documenting the intra-Community supply of goods for the purposes of tax on goods and services 28 January 2021
Cyprus Tax Agency Explains Application of EU Intra-Community Trade Rules for Post-Brexit Transition Period 13 January 2021
Poland Clarifications on documenting the intra-Community supply of goods for VAT purposes 22 December 2020