Michaela Merz

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EU – mini one stop shop expanded for distance sales provider

On 5 December 2017, the Council adopted new rules making it easier for online businesses to comply with VAT obligations.

Part of the EU’s ‘digital single market’ strategy, the proposals are aimed at facilitating the collection of VAT when consumers buy goods and services online. Continue reading

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Taxmarc – Automatically in compliance, always in control

I am happy to share the following news with you:

Software company SAP has certified PwC’s Taxmarc software solution. This is SAP’s way of guaranteeing the solution’s quality and compatibility. As a result, the customers of SAP can implement the solution without encountering problems in their SAP systems. Continue reading

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E-learning Module: VAT for Accounts Payable

Provide key learning to your Accounts Payable staff on the basics of Value Added Tax (VAT) concepts and principles to reduce errors made on invoice processing and aid VAT compliance

Understanding the basics of Value Added Tax (VAT) is fundamental to anyone working in the accounts payable function. Continue reading

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Be VAT compliant in Switzerland // PwC’s Smart VAT – like online banking for VAT compliance

On 1 January 2018 a VAT law change will come into effect in Switzerland. In a nutshell – if your global turnover exceeds CHF 100K you will have to register for Swiss VAT no matter how small your Swiss turnover.

The Swiss VAT law is changing. Continue reading

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2017 Global Automotive Tax Guide

Please find HERE the 2017 Global Automotive Tax Guide. This Guide covering everything you need to know about car taxation in 44 countries – from import and registration to finance, direct and indirect taxation. Continue reading

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EU – Fraud Assessment and Intelligence Tool (FAIT)

Effective assessment and monitoring of risks associated with business partners

Carousel frauds have recently become a hot topic in Eastern Europe. Tax authorities investigate hundreds of cases and suspicious schemes also based on information received from the VAT control statements. Continue reading

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India – Highlights of mid-term review of Foreign Trade Policy 2015-203


The long awaited mid-term review of the Foreign Trade Policy 2015-20 (the FTP or the Policy) was released by the government. The Policy focuses on expanding market, alignment with GST, data analytics backed policy intervention and trade facilitation with specific emphasis on MSME and labour intensive sectors. Continue reading