Ukraine – Introduction of VAT on electronic services


Starting from 1 January 2022 non-residents of Ukraine performing B2C supplies of electronic services to Ukrainian individuals (i.e. customers who are not legal entities or VAT-registered private entrepreneurs) will be required to register as VAT payers in Ukraine if the volume of services supplied to such customers in 2021 exceeded the registration threshold of UAH 1 mln (approx. EUR 30 thousand / USD 36 thousand). VAT-registered non-resident suppliers will be obliged to assess 20% VAT on the contractual value of electronic services.

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We are hiring! (Senior) Manager – International Customs Consulting 100% in Basel


Your tasks

  • You will provide customs and foreign trade consulting services to Swiss and international clients.
  • You will help our clients in analyzing and reviewing international supply chain transactions from a customs perspective (especially EU customs).
  • You will have contact with clients, local and foreign Customs Authorities as well as with Customs, Trade and VAT experts from our international PwC network.
  • You are working in our VAT and Customs team in Basel.
  • You will participate in the development of our indirect tax / Customs practice.
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We are hiring! Senior Consultant – Customs and Global Trade Consulting100% in Basel / Zurich


Your tasks

  • You will provide customs and foreign trade consulting services to Swiss and international clients.
  • You will help our clients in analyzing and reviewing international supply chain transactions from a customs and global trade perspective.
  • You will have contact with clients as well as local and foreign Customs Authorities.
  • You will closely interact with other tax functions (VAT, Transfer Pricing, etc.) and Advisory / Supply Chain  colleagues within the international PwC network.
  • You are working in our Indirect Tax team in Basel or Zürich.
  • You will participate in the development of our indirect tax practice, developing thought leadership, and new technology enabled services.
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We are hiring! Consultant – Zollberatung 100% in Basel


Deine Aufgaben

  • Du arbeitest in unserem wachsenden Zollberatungsteam (Zoll/MWST) in Basel. Ein gelegentlicher Einsatz an anderen Arbeitsorten in der Schweiz ist möglich.
  • Je nach deinen Erfahrungen und Fähigkeiten unterstützt du unsere Kunden im Bereich Zollrecht, Aussenhandel und internationale Supply Chain.
  • Du nimmst Abklärungen vor, beurteilst rechtliche Bestimmungen und bearbeitest diverse zollrechtliche Anfragen für unsere Kunden (Firmen in der Schweiz und im Ausland).
  • Du hast Kontakt mit Kunden und Zoll- oder Steuerbehörden sowie ausländischen Kollegen im PwC-Netzwerk.
  • Du arbeitest in einem dynamischen Team im internationalen Umfeld.
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France – Changes in relation to import VAT & VAT group


Import VAT:

The reverse charge for import VAT will be generalised as from 1 January 2022. This means that there is no requirement to ask for a specific authorization from the customs authorities as required previously. 

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Vietnam – E-invoicing to be implemented as from 1 July 2022


The e-invoicing in Vietnam will be applied for all taxpayers from as from 1 July 2022 (without exceptions) on a compulsory basis. Taxpayers meeting information technology infrastructure requirements are encouraged to apply the respective e-invoicing provisions and e-documents prior to 1 July 2022.

In case of any questions and for further information please contact Annett Perschmann, annett.perschmann@pwc.com or Vinh Dang, dang.quang.vinh@pwc.com.

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Italy – Electronic invoicing 2022: New rules for transactions with foreign counterparties and transactions carried out with declaration of intent


Italy will introduce mandatory business-to-business (B2B) electronic invoicing (“e-invoicing”) rules as from 1 July 2022 for transactions carried out with foreign business partners (i.e., taxpayers that are not resident or established in Italy and that do not have an Italian VAT number), meaning that Esterometro will be abolished and, consequently, all cross-border invoices (export, import, intra-community, etc.) will have to be sent to SDI on a transactional basis (i.e. the scope of mandatory e-invoicing will be extended).

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Portugal – Update on legislative Changes


Extension of usage of pdf invoices

The tax authorities have extended the admissibility of invoices in PDF format as electronic invoices until 30 June 2022. The facilitation measure had previously been extended to 31 December 2021.

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UK/NI – Intrastat reporting thresholds and obligations as from 1 of January 2022


The 2022 Intrastat supplementary declaration thresholds for goods moving between Northern Ireland and the EU will be £500k for arrivals (NI imports from the EU) and £250k for dispatches (NI exports to the EU). The current 2021 thresholds are £1.5m and £250k respectively. The delivery terms threshold will remain at £24m.

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Kanton Zürich, Finanzdirektion: Steuerjurist/in 60%


Rund 750 Personen arbeiten im Steueramt des Kantons Zürich. Das Steueramt leitet den Vollzug der Steuergesetze und sorgt für richtige und gleichmässige Steuerveranlagungen und für einen einheitlichen Steuerbezug.

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