Does your business have a permanent establishment for VAT purposes?

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When does the presence of your company abroad constitute a permanent establishment for VAT purposes?
The answer is not simple. Many companies find themselves in a “grey zone”, which is generally a source of conflict with the local tax authorities. And no European country is spared, as evidenced by the growing number of court cases on the subject regularly ending up before the European Court of Justice.

European VAT News – 06/2020

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Germany: VAT reverse charge on supplies with installation; France: reduced VAT rate to admission of congress; Poland: No bank account on the white list. Consequences?; EU Case-Law: VAT deduction if the importer of record is not the owner of the goods.

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