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VAT News N° 1 2016

Welcome to our monthly VAT News intended for companies having activities across the 28 Member States.

You will find here below updated information and schemes on a country-by-country basis.

Belgium, United Kingdom, Slovenia, Slovakia  & Romania


New tax point rules - 01/01/2016

Since 01/01/2016, invoices have been fully restored as tax point of local transactions, regardless of whether an invoice is issued before or after the taxable supply. However, this is not applicable to intra-EU transactions.

United Kingdom

VAT refund – New guidelines

UK VAT authorities have published new guidelines for the refund of UK VAT by [EU & non-EU] applicants.

Do you wish to receive these new guidelines? This email address is being protected from spambots. You need JavaScript enabled to view it.


Introduction of a new domestic reverse charge for supply of goods performed by a foreign company

Since 01/01/2016, supplies of goods made by non-resident businesses to Slovak established VAT registered businesses have been subject to the domestic reverse charge procedure.

Reverse charge – Construction services

Since 01/01/2016, a new reverse charge is applicable in the construction services.


VAT on import - Postponed accounting via the VAT return – 01/07/2016

On 01/07/2016, a new postponed accounting via the VAT return will be available for companies being VAT registered in Slovenia. The importer will be required to provide at the time of importation his VAT registration number, tax base, VAT rate, and VAT amount, on the customs declaration form. This measure will also be extended to foreign companies VAT registered in Slovenia through a VAT representative. Those directly VAT registered [without having appointed a VAT representative] should continue to pay import VAT upon importation.


VAT rate                                                                   

Since 01/01/2016, standard VAT rate has been reduced from 24% to 20%. Entrance fees to sporting, cultural events, cinemas and theatres  are now subject to the 5% VAT rate instead of 9%

Construction sector – New reverse charge

Since 01/01/2016, a new local reverse charge has been applicable in the construction sector.

European Union

European Court of Justice - Right of deduction - Sale by a “fictitious” entity

A company made a number of purchases of diesel fuel for its economic activity.  The Polish VAT authorities refused VAT deduction on the ground that the invoices corresponding to those fuel purchases have been issued by fictitious trader. According to the E.C.J., VAT directive is opposed to Polish legislation that does not authorize the purchaser to deduct VAT paid in respect of goods that were supplied to it. If, however, the purchaser knew, or should have known, without being required to carry out checks which are not his responsibility that his purchase was connected with fraudulent practice, VAT recovery should be denied [22/10/2015. C-277-14 PPUH Stehcemp].

VAT Committee - Fixed establishment and intra-EU transfer

The VAT Committee unanimously agrees that, in the case where goods are transported or dispatched to a taxable person or a non-taxable legal person who is liable for payment of VAT on the intra-Community acquisition, the mere existence, in the EU country of arrival, of a fixed establishment or a warehouse of the supplier shall not in itself imply there being an intra-EU transfer by the supplier to his fixed establishment or his warehouse followed by a domestic supply subject to local VAT [Working paper No 857].

Explanatory notes on services connected with immovable property

EU Commission has released explanatory notes providing background information on place of supply rules for services connected with immovable property, as well as explanations on how these rules should be understood.

Do you wish to receive these explanatory notes? This email address is being protected from spambots. You need JavaScript enabled to view it. .


See also our lasts VAT news:

VAT News 08

VAT News 07

VAT News 06

VAT News 05

VAT News 04

VAT News 03

VAT News 02

VAT News 01

VAT News 12

Are you interested to receive more information about this topic or to discuss your specific case with a VAT expert? Do not hesitate to send us an email or set up a free conference call with us.



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