ItalyUncategorized Italy – VAT measures 17 January 201821 views1 min read via 2017 December | VAT Systems – http://www.vatsystems.eu/2017/12/ Finland: For VAT registered businesses, effective 1 January 2018, import VAT will be reported and paid to the Finish tax authorities via the VAT return, self-assessing and, where deductible, deducting the VAT amount simultaneously. France: Administrative Supreme Court has ruled that the French tax authorities may not rely on the time limit provided in article 15 of Directive 2008/9 for VAT refunds, i.e. 30 September of the following calendar year, as such limit was not transposed into French legislation.