European Union Cross border pro rata applies to costs incurred by fixed establishment 05 October 2018
European Union EU Member States reach agreement on three VAT proposals of the European Commission 05 October 2018
United Kingdom Proposed VAT changes for digital services to consumers from January 2019 05 October 2018
Switzerland From 2019, corporate fee for radio and television to be declared in Swiss VAT return (only businesses liable for Swiss VAT with a presence on Swiss territory) 05 October 2018
European UnionUnited Kingdom Government technical notices on ‘no deal’ Brexit scenario 05 October 2018
Russia Ministry of Finance clarifies application of VAT rates for advance payments under agreements signed before 1 January 2019 05 October 2018
Poland As of 2017, the tax authorities are entitled to deregister taxpayers for VAT purposes in a number of cases (without prior notification) 05 October 2018
Italy Taxpayers required to e-invoice are exonerated from the VAT booking obligation, meaning that they can avoid booking in the VAT ledgers e-invoices that are passed through the SDI. 05 October 2018
Greece Guidelines for input VAT deduction by taxable person filing late declaration for commencement of business activities 05 October 2018
Greece Emergency measures adopted in Greek VAT Code, with respect to goods destined for the needs of those affected by extreme natural phenomena 05 October 2018
France New law published on 11 August 2018 (loi pour un Etat au service d’une société de confiance) to reinforce a taxpayer’s ‘right to be mistaken’ and to introduce new guarantees 05 October 2018
Finland New SAC ruling regarding VAT taxable status of vessels used for rescue and assistance operations 05 October 2018
Angola Anticipated VAT will come into force in July 2019 (not January 2019, as initially planned) 05 October 2018