Slovenia Slovenia (implements article 194 and) Removes VAT Registration For Non-Residents 25 January 2022
Latvia European Council: Latvia May Continue Applying Reverse Charge Mechanism to Timber Supplies 21 January 2022
European Union Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203) 20 January 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-643/11 (LVK) – VAT is due whether or not a taxable transaction has actually been performed 20 January 2022
Italy Tax Authorities Confirm Application of Reverse Charge Mechanism to Supplies of Game Consoles, Tablet PCs and Laptops 20 January 2022
France Management and collection of import VAT has been transferred to the Direction générale des Finances publiques 18 January 2022
Slovenia Introduction of reverse charge on supplies made by non-established companies starting January 2022 18 January 2022
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Questions – Place of supply rules in case of VAT evasion 22 December 2021
Italy The “reverse charge” mechanism applicable to the sale of electronic products – recent clarifications from the Italian tax authorities 20 December 2021
France France implements automatic reverse charge for import VAT as of 1 January 2022 15 December 2021
Ukraine How to draw up a tax invoice by a VAT payer when receiving services from a non-resident in the customs territory of Ukraine 15 December 2021
France From January 1, 2022, reverse charge on import VAT becomes mandatory and automatic 13 December 2021
France France Changes the Game for E-Commerce Importers: New import VAT deferment scheme 11 December 2021
France Mandatory import VAT deferral: VAT reporting/payment delayed and import VAT pre-filled on VAT return by the 14th day of the month 09 December 2021
European Union Importation of goods – How to avoid the prefinancing of VAT? Overview per EU country 06 December 2021
United Kingdom UK explores VAT split payments by payment service providers on ecommerce trade by non-resident sellers 01 December 2021
United Kingdom HMRC Guidance: Tell HMRC about an underpayment of Customs Duty or import VAT 30 November 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place 26 November 2021