What will be the impact of Brexit on the VAT treatment of supplies of goods from EU to the United Kingdom?
Intra-Community supplies of goods are exempted from VAT if your company may evidence that the goods have effectively been transported outside Belgium. This proof may be provided by a set … Read More
Refund or deduction of input VAT is possible only where such input VAT is deductible according to the Portugal VAT Act. Deduction of input VAT is not allowed for … Read More
Member States may provide that the person liable for the payment of VAT is the taxable person to whom the supplies of goods or services as listed are made [art. … Read More
Refund or deduction of input VAT is possible only where such input VAT is deductible according to the Austrian VAT Act. The VAT Act provides that the entrepreneur is allowed … Read More
Companies importing goods in Belgium should in principle pay VAT directly when submitting an import declaration. It implies a pre-financing of taxes since VAT is paid at the customs but … Read More