European VAT News – 05/2020

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Italy: deduction of input VAT that is charged too late. A European business, which is registered for VAT in Italy as a foreign entity, made a supply which was subject to Italian VAT. In first instance, an invoice with no VAT was addressed to the customer. It however appeared that it was a mistake and that local VAT had to be charged. As a consequence, the supplier decided to correct the invoice and regularize the situation a posteriori.

European VAT News – 04/2020

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Does the foreign entrepreneur in the construction sector have to register for VAT in Belgium? Is Belgian VAT to be charged? In order to answer those, it is actually necessary to make a distinction based on the VAT status of the customer of the foreign entrepreneur.

European VAT News – 03/2020

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The supply of services consisting in giving access to educational events (seminars, congresses, professional training, etc.) provided to taxable persons by a non-profit organization is taxable for VAT purposes in the country where these events actually take place.