European Union VAT Committee – New guidelines on VAT published after meeting of Jun 12, 2020 30 October 2020
European UnionUnited Kingdom Infringements: action against the UK for failure to comply with EU VAT rules for trade in financial instruments on certain terminal markets 30 October 2020
European Union Customs: Commission publishes the 2021 version of the Combined Nomenclature 30 October 2020
United Kingdom Brexit: Import clearance in the UK for companies established in the EU from 1 January 2021 30 October 2020
France Reduced VAT rate applicable to the admission fees collected for cultural, recreational, educational or professional activities 30 October 2020
European Union EU taxpayers’ rights – simplified procedures for better tax compliance (Recommendation) – Public consultation 30 October 2020
Bahamas Bahamas Issues Release on Enforcement of VAT on Digital Services Provided by Foreign Entities 30 October 2020
European UnionGermany Flashback on ECJ cases – C-73/06 (Planzer Luxembourg Sarl) – Refund of VAT to taxable persons not established inside the country, concept of ”Fixed Establishment” 30 October 2020
United Kingdom UK issues guidance on accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021 30 October 2020
Portugal Portugal postpones certified invoicing system for entities registered solely for VAT purposes 30 October 2020
United Kingdom Who should register for VAT (VAT Notice 700/1) – change of the address for VAT Registration applications 29 October 2020
Netherlands Only option for small business scheme if the turnover of solar panels of the VAT entrepreneur, together with his other turnover, remains below the threshold 29 October 2020
European Union Right to deduct import VAT if the importer of record is not the owner of the goods 29 October 2020
France Reduced VAT rate applicable to the admission fees collected for cultural, recreational, educational or professional activities 29 October 2020