Poland Changes related to the SLIM VAT 3 package and the cancellation of the state of epidemic emergency 04 July 2023
Poland Slim VAT 3. To deduct tax with intra-Community acquisition of goods, the invoice will not be needed 29 June 2023
Sweden Deliveries of goods in several stages with only one transport of the item out of the EU, VAT 17 June 2023
Sweden The position “Community acquisitions and the acquisition threshold at so -called. Mixed activity ”shall no longer be applied 07 June 2023
Netherlands Construction with delivery of car to private individual failed: VAT-taxed intra-Community acquisition 24 May 2023
Lithuania Updated guidance for acquisition of goods by individuals from another EU member state 23 May 2023
European UnionSlovenia Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia 11 May 2023
Italy The call-off stock regime is not applicable in case of triangular intra-community transactions 10 May 2023
Italy The “written statement” for the presumption to exempt intra-EU sales with transport arranged by the acquirer can be submitted to the vendor via an EDI system 09 May 2023
Belgium Circular 2023/C/51 supplementing and amending Circular 2020/C/50 (Intra-Community Supplies & Triangulation) 09 May 2023
Sweden The position “Exemption from tax liability in case of turnover to another EU country, value added tax” shall no longer be applied 09 May 2023
Sweden The position “Union -internal turnover in chain transactions, VAT” should no longer be applied 09 May 2023
Germany Ministry of Finance letter on chain transactions – particularly on assignment of the transport and communication of the VAT-ID 04 May 2023
Sweden Position “Transfer of goods for valuation or processing” shall no longer be applied 03 May 2023
European UnionPoland Comments on ECJ C-664/21: Presentation of Proof of Export in an Intra-Community Supply of Goods 05 April 2023