International associations whose aim is to defend and represent the collective interests of their members before public authorities (lobbying) are subject to a special VAT regime. Article 44, §2, 11° of the … Read More
International associations whose aim is to defend and represent the collective interests of their members before public authorities (lobbying) are subject to a special VAT regime. Article 44, §2, 11° … Read More
Schedule a free videoconference with the author Non-profit organization How to determine your VAT status? Any VAT question ? Feel free to contact us in English, French, Dutch, Spanish, Portuguese … Read More
Your association organises educational events (congresses, seminars, professional training courses, workshops, etc.) in Belgium or elsewhere in Europe and charges a registration fee to participants. Does the invoice have to be sent to the … Read More
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.
VAT in Germany: Your company imports goods in Germany ? Then, you probably know that postponed accounting via the VAT return is not possible in Germany. In principle, import VAT needs to be paid to the customs authorities upon importation (immediate payment is required). This cause an important cash flow issue for many taxpayers as the input VAT will have to be recovered through the periodic VAT return at a later stage.
Brexit will lead to a number of specific changes regarding VAT: Supplies of goods from EU to the United Kingdom will no longer qualify as intra-Community delivery of goods
VAT in Poland: lack of registration of bank account in the white list and consequences
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