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
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.
Germany: VAT quick Fixes : proof of transport, Belgium: VAT in the construction sector, The Netherlands: right of deduction, EU Case law
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
Judgment of the Court of 04/06/2020, Case C-430/19: Is the right to deduct VAT allowed even in case of doubt by the tax authorities?
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?
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.
Reinvoicing of costs VAT – Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred
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.