Poland JPK_VAT (SAF-T) update – update still planned for 1 October, despite several delays due to the COVID-19 pandemic 09 September 2020
Poland Revolutionary changes in VAT – JPK 2020 – tax approach and technical and IT aspects 07 September 2020
European Union Flashback on ECJ cases: C-314/17 – Geocycle Bulgaria EOOD – Order – Right to deduct incorrectly invoiced VAT even if no possibility to adjust VAT on invoice 26 August 2020
European Union Flashback on ECJ cases – C-90/02 (Gerhard Bockemühl) – No invoice needed for VAT deduction 23 August 2020
Italy Clarification 267: Correction of an incorrect invoice – Deduction of input VAT that is charged too late 22 August 2020
European Union ECJ case C-491/18 (Mennica Wrocławska) – Judgment (Order) – Incorrect description of the goods on the invoices 21 August 2020
European UnionPortugal Flashback on ECJ cases – C-516/14 (Barlis) – Vague description of the services and the dates may not lead to refusal of VAT deduction 20 August 2020
European Union Death of the European VAT return – Country-by-Country guide to digital transaction reporting sweeping through Europe 04 August 2020
Germany Retroactive correction of invoices in the case of intra-Community triangular transactions 15 July 2020
Portugal The Decree-Law about procedures for the submission of the SAF-T (PT) file related to accounting 13 July 2020
European Union Flashback on ECJ/CJEU cases: Right to deduct VAT in case original invoices are lost 06 July 2020
Hungary No penalties can be expected until the end of September 2020 in relation to invoice data reporting 28 June 2020
European UnionRomania ECJ case C-430/19 (C.F. – Contrôle fiscal) – Judgment – Right to deduct VAT can not be refused if other evidence than the invoice is missing 05 June 2020
Poland Updating the structures of the new JPK_VAT with the declaration available on ePUAP 10 May 2020