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.
ECJ VAT Case law : Right to deduct import VAT if the importer of record is not the owner of the goods
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
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
Hoge Raad, Case 18/02775 of 29/05/2020: Is VAT due by the supplier even if the customer did not exercise his right to deduction?
Domestic reverse charge in the Netherlands. Not necessary to get a Dutch VAT number from your customer?
VAT Quick fixes – Germany – The transport outside the EU is ascribed to the second relationship (B-C) if B acts under a German VAT ID number (Umsatzsteuer-Identifikationsnummer) or a tax number (Steuernummer).
Until last year, a European vendor who sold and delivered goods to a foreign customer established in another EU Member State was entitled to exempt from VAT his sale as … Read More
This arrest covers the concept of “new building”. Supply of new building can be subject to VAT or exempted from VAT, largely depending on domestic rules, i.e. rules of the … Read More