Tag - Intra-Community Transactions

Poland

Local Governments: Intra-Community acquisition of goods and import of services

22 December 2021

Germany

Guidance regarding VAT treatment of consignment stock

22 December 2021

France

VAT correction in France

14 December 2021

Sweden

Clarification: When calculating whether the threshold value has been exceeded for intra-Union distance selling, any distance selling from other EU countries should not be included in the amount

14 December 2021

Sweden

Clarification: The turnover threshold for distance selling cannot be applied in parallel with the Union scheme

14 December 2021

Netherlands

Simplified ABC transactions in the EU

09 December 2021

France

French DEB return replaced by Intrastat and ECSL returns starting 2022

30 November 2021

European Union

Intrastat Modernization 2022

30 November 2021

European Union

Intrastat changes as from 2022: Nature of transaction codes & Harmonized System

30 November 2021

France

Management of VAT numbers: an under-exploited tax data

22 November 2021

France

Changes Jan 1, 2022: Postponed accounting import VAT, suppression of the current Instrastat return and new reporting obligations for intra-Community flows

17 November 2021

United Kingdom

An Often Overlooked Area- Own Goods Movements/ Movements Of Goods Around A Corporate Group Post Brexit

02 November 2021

United Kingdom

VAT is not payable on acquisitions into a bonded warehouse

13 October 2021

Germany

Comment on the BMF draft of an introductory letter on the consignment warehouse regulation (§ 6b UStG)

09 October 2021

Netherlands

VAT due on intra-Community car acquisition

15 September 2021

Netherlands

VAT due on intra-Community car acquisition even though VAT in departure country was not claimed

14 September 2021

Netherlands

Intracommunity acquisition of Range Rover taxed despite VAT paid in Germany

13 September 2021

European Union Poland

ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions

09 September 2021

Italy

Call off stock: the new national VAT rules are on the way

06 August 2021

Ireland

VAT Treatment of Intra-Community Distance Sales of Goods – Revenue eBrief No. 132/21

06 July 2021

Poland

Some transactions are not subject to VAT

29 June 2021

Poland

Rules on reporting and deducting Intra-Community Acquisition VAT

11 June 2021

European Union

Public consultation – Definitive VAT system for Business to Business intra-EU transactions on goods

07 June 2021

Belgium

Circular 2021/C/47 on the VAT system for the B2B intra-Community trade of goods

25 May 2021

Slovenia

Acquisitions of medical and protective equipment no longer exempt from 1 May 2021, imports from third countries exempt until 31 December 2021

12 May 2021

Poland

ECJ decision simplified correction of reverse charge purchases in Poland

19 April 2021

European Union Poland

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice (C-895/19)

19 April 2021

Sweden

Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country

14 April 2021

Poland

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice

12 April 2021

Netherlands

Customer VAT identification number not required for zero-rate intra-Community supplies

31 March 2021

Netherlands

Despite VAT fraud with telephones, zero rate has rightly been applied

27 March 2021

Germany

Input VAT Deduction for Intra-Community Acquisitions and Services – Tense Relaxation

23 March 2021

European Union

EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment)

20 March 2021

Tag - Intra-Community Transactions

Local Governments: Intra-Community acquisition of goods and import of services

Guidance regarding VAT treatment of consignment stock

VAT correction in France

Clarification: When calculating whether the threshold value has been exceeded for intra-Union distance selling, any distance selling from other EU countries should not be included in the amount

Clarification: The turnover threshold for distance selling cannot be applied in parallel with the Union scheme

Simplified ABC transactions in the EU

French DEB return replaced by Intrastat and ECSL returns starting 2022

Intrastat Modernization 2022

Intrastat changes as from 2022: Nature of transaction codes & Harmonized System

Management of VAT numbers: an under-exploited tax data

Changes Jan 1, 2022: Postponed accounting import VAT, suppression of the current Instrastat return and new reporting obligations for intra-Community flows

An Often Overlooked Area- Own Goods Movements/ Movements Of Goods Around A Corporate Group Post Brexit

VAT is not payable on acquisitions into a bonded warehouse

Comment on the BMF draft of an introductory letter on the consignment warehouse regulation (§ 6b UStG)

VAT due on intra-Community car acquisition

VAT due on intra-Community car acquisition even though VAT in departure country was not claimed

Intracommunity acquisition of Range Rover taxed despite VAT paid in Germany

ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions

Call off stock: the new national VAT rules are on the way

VAT Treatment of Intra-Community Distance Sales of Goods – Revenue eBrief No. 132/21

Some transactions are not subject to VAT

Rules on reporting and deducting Intra-Community Acquisition VAT

Public consultation – Definitive VAT system for Business to Business intra-EU transactions on goods

Circular 2021/C/47 on the VAT system for the B2B intra-Community trade of goods

Acquisitions of medical and protective equipment no longer exempt from 1 May 2021, imports from third countries exempt until 31 December 2021

ECJ decision simplified correction of reverse charge purchases in Poland

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice (C-895/19)

Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice

Customer VAT identification number not required for zero-rate intra-Community supplies

Despite VAT fraud with telephones, zero rate has rightly been applied

Input VAT Deduction for Intra-Community Acquisitions and Services – Tense Relaxation

EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment)

Advertisements:

Contact:

Support & Info

Sign up for our newsletter