Tag - Liability (reverse charge/withholding)

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

1 day ago

European Union

Comments on T-356/25 (Rapera) – Tax Representatives’ Direct VAT Liability Confirmed; Joint Liability Requires Proportionality

1 day ago

Poland

Poland proposes wide‑ranging draft VAT amendments

2 days ago

United Kingdom

Joint and several liability — repeated insolvency and non‑payment (JAS/FS2)

2 days ago

Romania

Romania Streamlines Import VAT Deferral Through Digital Customs Platform

2 days ago

European Union Greece

European Court T-356/25 (Rapera) – Judgment – Tax representatives’ direct VAT liability confirmed; joint liability requires proportionality

3 days ago

Poland

Ministry of Finance: Split Payment and Joint & Several Liability Reforms Are “Necessary”

4 days ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

6 days ago

Australia

GST at Settlement for New Residential Property Purchases and Sales

6 days ago

Netherlands

Dutch VAT Reform Clarifies Reverse Charge Rules Under ViDA Directive

6 days ago

European Union Italy

Flashback on ECJ Cases C-10/92 (Balocchi) – Interim VAT Payments on Transactions Not Yet Carried Out Are Contrary to the Sixth Directive

1 week ago

Belgium

Technical Issue Affecting Allocation of Certain VAT Payments

1 week ago

United Kingdom

VAT on Mobile Phones: Regulatory Updates on Mobile Device Tax Treatment

1 week ago

European Union

EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities

1 week ago

European Union Italy

Split Payment Regime to Continue Without Interruption After 1 July 2026

1 week ago

Bangladesh

Finance Bill 2026: VAT Changes on Imported Services

1 week ago

Italy

Italian Supreme Court Clarifies Reverse Charge VAT on EU Goods Resales

1 week ago

France

VAT Liability Determination for Goods and Services: Supplier and Recipient Obligations

1 week ago

United Kingdom

Mandatory Direct Debit for VAT and PAYE Return Liabilities

1 week ago

France

Justifying Subcontractor Status for VAT Reverse Charge on Construction Works

2 weeks ago

United Kingdom

Extending Online Marketplace VAT Liability to UK Businesses

2 weeks ago

Lithuania

Import VAT Payment Deadline Aligned with Customs Rules

2 weeks ago

Chile

Chile Introduces Voluntary VAT Reverse Charge for Agricultural Services

2 weeks ago

Austria

Fictitious Intra-Community Acquisition When Using the VAT ID of the Country of Departure

2 weeks ago

European Union

EPRS Study: The Future of the EU VAT Reverse Charge Mechanism

2 weeks ago

European Union

EU VAT Reverse Charge Mechanism: Implementation and Impact Assessment

2 weeks ago

Netherlands

VAT due on partly estimated turnover after cessation of business

3 weeks ago

United Kingdom

VAT Establishment Pitfalls: Lessons from HMRC Practice and Case Law

3 weeks ago

United Kingdom

VAT Risks in UK Recruitment Under Joint and Several Liability Rules

3 weeks ago

Botswana

Expanded Reverse-Charge Obligations for Public Bodies and Large Non-Registered Entities

3 weeks ago

European Union

EU ECOFIN Report (12 June 2026): Indirect Taxation – Key VAT & Excise Developments

3 weeks ago

France

Justification of Subcontractor Status for the VAT Reverse Charge on Construction Subcontracting

3 weeks ago

Portugal

Monthly VAT Returns for Fuel Sales Under New Reverse-Charge Rule

4 weeks ago

Tag - Liability (reverse charge/withholding)

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

Comments on T-356/25 (Rapera) – Tax Representatives’ Direct VAT Liability Confirmed; Joint Liability Requires Proportionality

Poland proposes wide‑ranging draft VAT amendments

Joint and several liability — repeated insolvency and non‑payment (JAS/FS2)

Romania Streamlines Import VAT Deferral Through Digital Customs Platform

European Court T-356/25 (Rapera) – Judgment – Tax representatives’ direct VAT liability confirmed; joint liability requires proportionality

Ministry of Finance: Split Payment and Joint & Several Liability Reforms Are “Necessary”

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

GST at Settlement for New Residential Property Purchases and Sales

Dutch VAT Reform Clarifies Reverse Charge Rules Under ViDA Directive

Flashback on ECJ Cases C-10/92 (Balocchi) – Interim VAT Payments on Transactions Not Yet Carried Out Are Contrary to the Sixth Directive

Technical Issue Affecting Allocation of Certain VAT Payments

VAT on Mobile Phones: Regulatory Updates on Mobile Device Tax Treatment

EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities

Split Payment Regime to Continue Without Interruption After 1 July 2026

Finance Bill 2026: VAT Changes on Imported Services

Italian Supreme Court Clarifies Reverse Charge VAT on EU Goods Resales

VAT Liability Determination for Goods and Services: Supplier and Recipient Obligations

Mandatory Direct Debit for VAT and PAYE Return Liabilities

Justifying Subcontractor Status for VAT Reverse Charge on Construction Works

Extending Online Marketplace VAT Liability to UK Businesses

Import VAT Payment Deadline Aligned with Customs Rules

Chile Introduces Voluntary VAT Reverse Charge for Agricultural Services

Fictitious Intra-Community Acquisition When Using the VAT ID of the Country of Departure

EPRS Study: The Future of the EU VAT Reverse Charge Mechanism

EU VAT Reverse Charge Mechanism: Implementation and Impact Assessment

VAT due on partly estimated turnover after cessation of business

VAT Establishment Pitfalls: Lessons from HMRC Practice and Case Law

VAT Risks in UK Recruitment Under Joint and Several Liability Rules

Expanded Reverse-Charge Obligations for Public Bodies and Large Non-Registered Entities

EU ECOFIN Report (12 June 2026): Indirect Taxation – Key VAT & Excise Developments

Justification of Subcontractor Status for the VAT Reverse Charge on Construction Subcontracting

Monthly VAT Returns for Fuel Sales Under New Reverse-Charge Rule

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