Czech RepublicUncategorized Czech Republic VAT regime of services related to import and export of goods 19 January 2018
Uncategorized VAT in UAE: Tax authority defers date to file returns – Khaleej Times – Khaleej Times 19 January 2018
Uncategorized Crowd funders paid for single purpose vouchers: Lunar Missions Ltd [2018] UKFTT 0007 (TC) 19 January 2018
FinlandUncategorized 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. 17 January 2018
Uncategorized 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. 17 January 2018
Uncategorized As of 1 July 2018, there is an optional split payment mechanism for recipients, which entitles taxable persons receiving an invoice with VAT amount to pay the net invoice amount into a standard bank account and the VAT amount to the VAT account. 17 January 2018
European UnionUncategorized European Union – New VAT rules to be applied to online businesses 17 January 2018
ItalyUncategorized Italy: Extension of the scope of e-invoicing, as of 1 January 2019, for all B2B and B2C supplies of goods and services between established or VAT registered entities 17 January 2018
Uncategorized From 1 January 2018 the corrections to VAT declarations must be submitted electronically. 17 January 2018
Uncategorized The French Supreme Court (Conseil d’Etat) has issued a decision in respect of a case concerning a mixed holding company and the reinvoicing of Merger & Acquisition costs by the holding company to its subsidiary. 17 January 2018
Uncategorized Tax-News.com: HMRC Urged To Temper New VAT Penalties On Online Retailers 16 January 2018
Uncategorized Costa Rica Resolution regarding procedure to obtain VAT exemptions – discussion draft published for comments 16 January 2018
UncategorizedUnited Arab Emirates UAE: Tax Authority releases key clarifications relating VAT implementation 15 January 2018