Netherlands Reverse charge mechanism can only be applied if the identity of the recipient is known 1 week ago
European Union EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities 1 week ago
Spain Reverse charge applies when the buyers of the properties are non-established individuals who will use them for rental purposes 2 weeks ago
BelgiumEuropean Union Simplified triangular operation – wording “Reverse charge” mandatory 3 weeks ago
Netherlands Supreme Court: Where the purchaser’s identity is unknown, the reverse charge mechanism does not apply 3 weeks ago
Czech Republic Sale of Land Treated as Sale of Goods for VAT Purposes; No Reverse Charge for Supplies of Moveable Items 3 weeks ago
Poland Decree to reflect recent changes to the VAT law relating to reverse charge on VAT on gas and energy supplies 4 weeks ago
Poland Loan between VAT Payers Subject to Capital Duty; VAT on Energy Supplies; EU Directive on Single-Use Plastics 4 weeks ago
Poland Temporary Reverse Charge System for Gas, Energy and CO2 Emission Allowances from 1 April 2023 4 weeks ago
India Whether GST is applicable under RCM on residential premises used as ‘guest-house’ for company employees 1 month ago
Germany BMF: Tax liability according to § 14c UStG also possible if negative sales tax amounts are reported 1 month ago
Spain Spanish court rules on the application of VAT reverse charge on the delivery of real estate taxed with real charges 1 month ago
India Memorandum issued by the Government to deduct 4% TDS is not Ultra Vires to Tripura Sales Tax Act: Supreme Court 2 months ago
Denmark Proposal to increase the possibility of combating cross-border VAT fraud in connection with e-commerce 2 months ago
Poland Introduction of reverse charge on wholesale transaction related to gas, energy and CO2 emission allowances 2 months ago