CJEU – Poland – Penalties for inaccurate tax settlement must be proportional to the infringement


On April 15, 2021 the Court of Justice of the European Union (CJEU) issued a judgment in favor of the taxpayers (no. C-935/19). CJEU stated that Polish regulations concerning the possibility of imposing additional VAT sanctions in the amount of 20% by tax authorities are inconsistent with the provisions of the VAT Directive to the extent to which those provisions are applicable, regardless of the circumstances under which the irregularities were detected.

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Hungary – VAT obligations of foreign businesses


The Hungarian National Tax and Customs Administration issued a guide on the VAT liability of foreign companies in Hungary. Please see below the extract.

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Deutschland: Umsatzsteuerliche Behandlung von Sachspenden in Zeiten Corona


Publication by PwC Germany

Das Bundesministerium der Finanzen (BMF) hat zur Frage der Sachspenden von Unternehmern an Hilfsorganisationen und andere Abnehmer an einem Tag zwei Schreiben veröffentlicht: ein Schreiben, das sich in allgemeiner Weise mit Sach­spenden befasst und mit dem der Umsatzsteuer-Anwendungserlass (UStAE) er­gänzt wird (im Weiteren „erstes Schreiben“), sowie ein zeitlich in seiner Wirkung begrenztes Schreiben zu Sachspenden von Einzelhändlern an steuerbegünstigte Organisationen während des Zeitraums vom 1. März 2020 bis zum 31. Dezember 2021 („zweites Schreiben“).

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EU: Guide to the VAT One Stop Shop


The Guide to the VAT One Stop Shop providing practical details concerning registration, VAT returns and VAT payments is now available in https://ec.europa.eu/taxation_customs/business/vat/ressources_en

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USA: Maryland – GST applicable to digital services


Against the veto of the Govenor, the application report of the Sales Tax was extended to digital products and codes – the cut-off date was already 14 March 2021.

The definition of a retail sale now also includes digital products on which the end user is granted a right of use that is permanent, temporary or conditional on regular payments. The same applies to the sale of digital codes with which an end user is granted access (also by way of streaming) to a digital product. The law provides for a more precise definition of the term “digital product”.

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Ukraine: Registration obligation in 2022 for electronic services for turnover of Euro 30’000 a year


From a turnover of one million Ukrainian hryvnia (approx. 30’000 euros) in 2021, foreign entrepreneurs providing electronic services to consumers in Ukraine are expected to have to register and pay tax at a rate of currently 20 per cent by 31 March 2022.

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EU: Fit for the digital age : hearing with Margrete Vestager, European Commissionair


On Tuesday 23 of March European Parliament subcommittee on taxation hold hearing with Margrete Vestager, Executive VP of the European Commission for a Europe fit for the Digital Age. Interesting inside to be listen too.

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Germany – extension of deadlines and tax reliefs due to Corona


Due to the economic challenges because of Covid the German Ministry of Finance published further extensions of deadlines and tax relief measures due to the coronavirus pandemic. For more details please see the link.

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EU – How you can contribute to a better world of future tax


The Commission of the VAT Expert Group has now launched the public consultation on “Improving the Situation of EU Citizens as Taxpayers for Direct and Indirect Tax”, available in 23 languages:

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Hungary – real time reporting as from 1. January 2021 and self billing arrangements, penalties to be expected as from 1 of April 2021


As of 1 January 2021, the scope of invoices to be reported was expanded, as the invoices issued to non-domestic (i.e. EU or non-EU) tax payers and non-taxable persons also have to be reported, thus the invoice data issued in relation to an intra-Community and export supplies are subject to reporting obligation as well.

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