VAT in Italy: Often neglected, the local and unique sequential numbers for your invoices relative to operations abroad is a must. Italian authorities recently showed how inflexible they are on the issue.
VAT in Poland: Your company has operations in Poland, VAT obligations should be simpler for you in 2021. SLIM VAT actually aims at removing unnecessary and redundant obligations that obstruct business operations. The new rules will become applicable as of 01.01.2021.
Germany: VAT reverse charge on supplies with installation; France: reduced VAT rate to admission of congress; Poland: No bank account on the white list. Consequences?; EU Case-Law: VAT deduction if the importer of record is not the owner of the goods.
ECJ VAT Case law : Right to deduct import VAT if the importer of record is not the owner of the goods
VAT in Poland: lack of registration of bank account in the white list and consequences
In Germany, the VAT reverse charge mechanism applies to work supplies by a non-established taxable person to another taxable person, even if that operation actually qualifies as a supply of goods from a German VAT perspective.
In Poland, postponed accounting of import VAT has already been introduced for years but it was subject to specific conditions. The access to this beneficial regime has however been broadened since July 01st 2020
Uk: VAT impacts of Brexit on your business, Poland: postponed accounting of import VAT; Germany: VAT rates, Italy: deduction of input VAT
Judgment of the Court of 11/06/2020, Case C-242/19 : Transfers of own goods – VAT refund under Directive 9/2008
Amounts received by a supplier in the event of early termination by the customer. Judgment of the Court of 11/06/2020, Case C-43/19