Netherlands The tax authorities are allowed to calculate VAT due on the basis of an individual method of margin scheme instead of globalization scheme 12 May 2021
United Kingdom HMRC Policy paper: Revenue and Customs Brief 5 (2021): VAT liability of installation of blinds – FTT decision 11 May 2021
Portugal VAT rights and obligations applicable to non-resident taxable persons who carry out supplies of goods or services 11 May 2021
Portugal Authorities issued Guidelines for the application of the reverse charge rules regarding non-established taxpayers 03 May 2021
European UnionRomania ECJ C-146/21 (DGRFP Bucureşti) – Question – Application of Reverse-Charge before VAT registration 29 April 2021
India No GST can be demanded from Buyer for the fault of Seller of non-payment of taxes 29 April 2021
Italy Incorrect application of the reverse charge: administrative sanction for each mistake 29 April 2021
Denmark Covid-19: Extension of the VAT loan scheme for small and medium-sized enterprises 21 April 2021
India If Tax has not reached Govt, then the Liability may have to be borne by One Party, either the Seller or the Buyer: Madras HC 20 April 2021
European UnionPoland Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice (C-895/19) 19 April 2021
Slovenia Implementation of domestic reverse-charge for non established entities (art. 194 of the EU VAT Directive) 18 April 2021
Spain Possibilities for the postponement of payment of VAT returns to be filed in April 14 April 2021
Russia VAT treatment of software, VAT zero-rating for civilian aircraft, Draft law clarifies application of reverse charge mechanism 02 April 2021
Belgium Covid-19 measures adopted: Extension VAT rate reduction PPE’s, abolishment December prepayment, …. 02 April 2021
United Kingdom VAT Reverse-Charge: Important updates contractors and subcontractors need to know 02 April 2021
Poland No obligation to pay amounts due to tax incorrectly registered on the cash register 01 April 2021
United Kingdom HMRC Guidance: Complete your VAT Return to account for import VAT – Information about problems accessing January 2021 and February 2021 statements 31 March 2021
Hungary Scope of application of VAT reverse charge mechanism for supplies of staff reduced 28 March 2021