VAT Quick fixes The Italian Authorities published a ruling (Risposta n. 117 dated 23/04/2020) and a new circular letter on 12/05/2020 about proofs of intra-EU transport

Some EU Member States, such as notably Spain, Portugal, Poland, Italy, The United Kingdom, Ireland and Belgium, have already introduced measures in regards to VAT obligations and payment aiming at … Read More

Schedule a free videoconference with the author International Trade How to demonstrate the intra-community transport of goods? The Author of the Article Bernard Ickowicz + 32 (0) 4 96 52 … Read More

Brexit Although the United-Kingdom has officially left the European Union on January 31, 2020, a period of transition has now started for the purpose of negotiations on a final agreement. … Read More

VAT Quick Fixes A first set of new VAT rules, called quick fixes, will come into force on January 1st, 2020 for intra-EU trade in goods. These new rules are … Read More

Exportation where the person acquiring the goods exported is not identified (EUCJ, C-653/18, Unitel sp. z o.o., 17/10/2019) There is a VAT exempt export of goods when (1) the right … Read More

A business that sells goods and sends them to another European country makes what is known in VAT as an intra-Community supply of goods. If the customer is a business, … Read More

Irregular introduction into the EU: import VAT becomes due in the Member State of final destination It was discovered that consignments had not been appropriately presented to customs in Germany … Read More

Refund of foreign VAT – Failure to comply with the one-month deadline for replying to a request for additional information A German company submitted a request for a refund of … Read More

Exportation with no customs document The failure to comply with the formal requirement of placing the goods intended to be exported under the export customs procedure cannot lead to the … Read More