New VAT rules for e-commerce: 1,2,3…VAT returns?

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The new VAT rules for intra-Community trade in goods with European consumers (B2C sales) come into force on 1 July 2021. From this date, all sales will be subject to the VAT of the country of arrival of the goods (there is no longer any threshold applicable except for microenterprises). In order to avoid having to register in all European countries, e-traders will be able to use the One-Stop-Shop (OSS) where they can declare and pay the VAT due in other Member States. A single “European VAT return”, so to speak.โ€ƒ

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice

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Businesses with a Polish VAT number have probably all been confronted at some point with the rigors of the Polish VAT code and the rigidity of tax officials.
Those who have paid fines and/or interests for late payment because their intra-Community acquisitions were not included in the correct VAT return can take action to claim reimbursement of these amounts from the Polish State.

VAT in Germany – Additional delay for the payment of import VAT

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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.

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