United Kingdom HMRC Policy paper Revenue and Customs Brief 3 (2021): VAT liability of digital publications – update on litigation in News Corp and Ireland Ltd 22 March 2021
Sweden Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme 20 March 2021
Germany New form for telecom resellers subject to anti-fraud domestic reverse charge per 2021 20 March 2021
Hungary VAT reverse-charge for employee leasing services limited to construction projects 18 March 2021
European UnionPoland ECJ C-48/20 (P) – Judgment – Input VAT recovery relating to unduly invoiced VAT 18 March 2021
United Kingdom HMRC Guidance: Check when you can account for import VAT on your VAT Return (Update – Postponed VAT accounting) 18 March 2021
European UnionPoland Flashback on ECJ Cases C-499/13 (Macikowski) – Liability to pay VAT on the supply of immovable property in the context of a forced auction 14 March 2021
United Kingdom HMRC Guidance: Apply for an account to defer duty payments when you import or release goods into Great Britain 11 March 2021
Ireland Revenue eBrief: Postponed Accounting – Entries on VAT3 Return and VAT Return of Trading Details (RTD) 10 March 2021
Argentina Argentina Amends Requirements for Mandatory Use of SIRE System for VAT Withholding 10 March 2021
Belgium Circular 2021/C/17 on the provision of personnel by certain public sector bodies to provide vaccination centers with the necessary staff 10 March 2021
Argentina Tax Administration Further Postpones Application of New Reporting Procedure for VAT Withholding Regime 09 March 2021
United Kingdom HMRC Policy paper: Legislating for the VAT deferral new payment scheme and deterrent 03 March 2021
Portugal Covid-19: Ability to postpone VAT payments related to the last month or quarter of 2020 03 March 2021
BulgariaEuropean Union ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Question – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT 28 February 2021
United Kingdom HMRC has issued detailed guidance on the domestic reverse charge changes scheduled for 1 March 2021 25 February 2021
United Kingdom HMRC Guidance: Pay VAT deferred due to COVID-19 – You can pay your deferred VAT in full by 31 March 2021 24 February 2021
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 21 February 2021
United Kingdom HMRC Guidance: Domestic reverse charge for telecommunications services 15 February 2021