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VAT News N° 4 2017

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.

Bulgaria, Czech Republic, E.U. & France .



Refund procedure – Repeal of Annex No 6

The Bulgarian Regulation for Application of the VAT Act (RAVATA) was amended on 21/03/2017. It notably impacts the VAT refund procedure. Indeed, Appendix No 6, which had to be submitted in order to apply for the refund of the VAT credit, will no longer be required. As from the monthly VAT returns of April 2017, it will be possible to apply for the VAT refund through the monthly VAT return itself.

Besides, the amendments notably relate to the proportional deduction of input VAT for mixed use assets, the adjustments of the input VAT initially deducted on fixed assets and the calculation of the pro-rata percentage.



VAT Control Statements – Waiver of penalties

The Czech Authorities have published an appendix to their instruction relating to the applications for a relief of penalties. This appendix covers the penalties charged for the non-filing or late filing of VAT Control Statement. In case a taxable person committed only 2 infringements in 2016 (the reason does not matter), he may ask for a relief of both penalties (under conditions). The same applies to a single penalty in 2017.



Centralised clearance at import – How can import VAT be handled?

Under the customs clearance, the customs duties are paid to the authorities where the customs declaration is lodged. However, the import VAT still has to be paid in the Member State where the goods are physically imported (or leave a suspension regime).

A harmonized solution for the exchange of the VAT data between the supervising Member State (where the customs declaration is lodged) and the Member State of presentation (where the goods are available for controls) is required. At this moment and based on VAT Committee’s working paper, it seems that most of the Member States representatives as well as the Commission would be in favour of a solution where the data exchanged between the customs offices should always include the method of VAT payment (either deferred payment or postponed accounting without cash flow inconvenience) and the VAT taxable amount.

In case of deferred payment, lodging a separate (possibly global) customs declaration for import VAT purposes in the Member State of presentation could be required. That is the reason why it is recommended that the use of postponed accounting should be as much as possible allowed by Member States.

If you are interested in this topic and would like to be kept informed of the evolution of the discussions at European level, please contact This email address is being protected from spambots. You need JavaScript enabled to view it. .


Zero-rated intra-EU supply of goods –VAT number of the customer still a “must”?

Another working paper of the VAT Committee covers the significance of obtaining the VAT number of the customer. This actually follows the case-law of the Court of Justice of the EU (CJEU) and notably the recent judgment of 09/02/2017, Euro Tyre BV, C-21/16 (see our VAT news No 2/2017 in that respect).

In this working paper, we can see that the Commission shares the approach of the CJEU and states that the possession of the VAT identification number of the acquirer by the supplier is a formal requirement but not a substantive condition of an intra-Community supply to qualify as VAT exempt.

Some Member States’ representatives however consider that the customer's VAT number is an implied element of the substantive condition for the exemption and would like to have this question added to the agenda of the VAT Committee’s next meeting.

Despite the clear-cut case-law of the CJEU, it therefore seems that, in practice, caution is still needed when evidencing the taxable status of the customer. 


If you are interested in this topic and would like to be kept informed of the evolution of the discussions at European level, please contact This email address is being protected from spambots. You need JavaScript enabled to view it. .



List of third countries for which no fiscal representative is required

In principle, non-EU taxpayers which have to register for French VAT purposes must appoint a French fiscal representative (as long as they do not have any fixed establishment). However, this obligation does not apply if your company is established in some specific non-EU countries (which have concluded a mutual assistance agreement with France). The list has just been updated (decree of 28 February 2017) and now includes: Australia, Azerbaijan, Albania, Aruba, Curaçao, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Iceland, India, Japan, Mauritius, Mexico, Moldova, New Zealand, Norway, Korea (Rep.), St. Barthélemy, St. Martin, St. Maarten, South Africa, Tunisia and Ukraine (underlined countries are new to the list). Argentina has been taken off.







See also our lasts VAT news: 

VAT News N° 4 2016

VAT News N° 3 2016

VAT News N° 2 2016

VAT News N° 1 2016

VAT News 08

VAT News 07

VAT News 06

VAT News 05

VAT News 04


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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