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VAT News N° 5 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, Czech republic, Greece, Malta, Poland, Slovenia & E.U.


Simplification of the Proof of transport for intra-Community supply of goods

Intra-Community supplies of goods are exempted from VAT if your company may evidence that the goods have effectively been transported outside Belgium. This proof may be provided by a set of common concurring documents [contract, purchase order, international payment, transport document, etc.].

The transport document [CMR] constitutes an irrefutable proof that the goods have been dispatched outside Belgium. However, VAT disputes frequently arise in case of  VAT audit when the provider has an incomplete transport document [CMR] [e.g. missing signature of the client] or when the client ensures himself transportation of the goods [EX-Works sale] and he does not send a copy of the CMR to the provider. 


E-commerce & VAT

Companies selling goods across Europe via online shop platform [e-shop] to individuals need to deal with VAT [Indirect Tax].

Managing VAT obligations correctly can help your company to optimize its revenues. [VAT shouldn’t be a loss for your organization]. By contrary, non-compliant organizations face risks involving payment of VAT [from 17 to 27%], possible double taxation [in your country and in the country of your clients], penalties and late payment interests.


VAT summary - Intra-EU Transactions

VAT summary - Intra-EU Transactions

You will find hereafter the latest news [rulings and jurisprudence] directly relative to intra-EU transactions.


Cross-border VAT ruling (up to January 2016)

Several EU Member States have agreed to participate in a test case for private VAT ruling requests relating to cross-border situations.

Businesses who want to engage in a complex cross-border transaction involving two or more Member States may submit their project to the tax administration of their country of residence. On this basis tax authorities, after consulting with tax administrations of other Member States involved, will give businesses reassurance on the appropriate VAT treatment and applicable obligations in all Member States concerned

The test case started on 1 June 2013 and is scheduled to last until September 2018. The following Member States participate in this project: Belgium, Denmark, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia, the United Kingdom, Finland, Sweden, Italy and Ireland.

You will find hereafter recent published decisions.


Standard VAT return - EU Proposal withdrawal

According to a study provided by PwC to the European Union, the total annual recurring cost for preparing and submitting VAT returns amounts to EUR 43 billion. On 23 October 2013, The European Commission launched its proposal for a Council Directive amending VAT Directive as regards as standard VAT return. The purpose of this proposal is to introduce a harmonised VAT return and a common approach to the submission and correction thereof in all Member States.


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