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VAT News N° 6 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.

E.U., Germany, Greece & Poland .

EUROPEAN COURT OF JUSTICE  (C-386/16 & C-628/16)

Triangulation Transactions – Pending Cases

The ECJ will have to deal with 2 cases involving triangulation transactions where the simplified scheme is questioned. The ruling could prove to affect the availability of the simplified scheme for transformed products and for situations where shipment is organised by the end-customer.

The simplified scheme for triangulation transaction is diversely interpreted by Tax Authorities. These two ECJ Cases are likely to tackle their restrictive approach. If you need any specific feedback on that subject, please contact Philippe Noirhomme at This email address is being protected from spambots. You need JavaScript enabled to view it. .


EUROPEAN COURT OF JUSTICE  (C-26/16, 14/06/2017)

Zero-rated intra-EU Supply of New Vehicles –  Requirements

The VAT Authorities may not refuse the zero-rated intra-Community supply of new means of transport for the following reasons:

  • the purchaser of the means of transport is not established or domiciled in the Member State of destination of the vehicle;
  • that vehicle has been registered only temporarily in the Member State of destination;
  • it is not established that the temporary registration regime has ended and VAT has or will be paid in the Member State of destination.

However, supplier can be liable for VAT if it has been established, based on objective evidence, that he knew or ought to have known that the transaction was part of a fraud committed by the purchaser and it did not take all reasonable steps within his power to avoid his participation in that fraud.

Tax Authorities are used to make the intra-EU zero-rating subject to numerous requirements including sales of vehicles. The ECJ ruled (again) that they may not add requirements that go beyond the Directive’s rules and objectives. 



Annual VAT Return – Extended Deadline 

The German Authorities announced that the deadline for filing annual VAT returns is being extended. Currently the annual VAT return must be submitted by May 31st of the following calendar year. As from 2018, this deadline will be extended to July 31st of the following year (i.e. the annual VAT return for 2018 will have to be filed by July 31st 2019) .



Cancelling VAT Representative 

EU businesses who are VAT registered in Greece through a fiscal representative can now cancel such appointment and keep on with the same VAT number.

In 2013, the Greek government removed the obligation for EU businesses to appoint a fiscal representative. However for EU business that were registered prior to this date, it was not possible to terminate the fiscal representative with the same Greek VAT number. 



Split Payments – Measure against Fraud Practices 

The Polish Ministry of Finance published a draft law introducing split payments into the Polish VAT law as of 01/01/2018. Pursuant to the draft law, split payment will be applied on a voluntary basis. Customers will have a choice to pay the VAT amount into a dedicated bank account of the seller while benefits for customers are linked with that split payments system.

Companies VAT-registered in Poland should consider the impact on their cash flow if their customers would opt for the split payments system.








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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