10 November 2021
15:15 –16:00 GMT, 16:15 – 17:00h CET (Central Europe), 11:15-12:00 EST
I would like to invite you to the webcast about recent change to the Tour Operator Margin Scheme (TOMS) in some jurisdictions: the non-applicability of TOMS to non-EU established entrepreneurs.
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Die Mehrwertsteuer ist im steten Wandel und wird immer transparenter.
Es wird immer anspruchsvoller, die gesetzlichen sowie behördlichen Vorgaben und Neuerungen effizient wie auch kostengünstig einzuhalten. Dazu kommt die anhaltende COVID-19-Situation, welche umsatzsteuerliche Herausforderungen mit sich bringt und die es zu meistern gilt. Gleichzeitig spielt Industrie 4.0 und die umfassende Digitalisierung in der industriellen Produktion eine immer wichtigere Rolle. Dieser absehbare Wandel bringt neue Chancen zur Prozessoptimierung.
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As part of the ‘DaziT’ transformation programme of the Swiss Federal Customs Authority, the IT landscape for customs processes will be renewed: The current IT systems ‘NCTS’ and ‘e-dec’ will be replaced by a new system ‘Passar’ within the next four years in phases.
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According to the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG), the interest rate for interest on back payments, but also on interest on refunds, has been unconstitutional since 2014.unconstitutional if an interest rate of 0.5% per month is applied. However, the legislature is only obliged to act for 2019 and later years – nothing nothing changes for earlier years.
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The Dutch tax authorities informed HollandBio (the interest group of biotech companies in the Netherlands) about the Dutch VAT treatment of Advanced Therapy Medicinal Products (ATMPs), such as cell and gene therapy and tissue engineered products. According to the Dutch tax authorities, Advanced Therapy Medicinal Products (ATMPs) qualify as medicines, which means that these products are subject to the reduced Dutch VAT rate of 9%. This is in line with European regulations, where ATMPs are regarded as medical products.
I would like to share with you further information regarding the plastic packaging tax to be introduced in Italy presumably in January 2022.
Non-reusable plastic packaging includes the one designed to contain, protect, manipulate, distribute and present merchandise containing plastic.
Als führender Schweizer Bau- und Immobiliendienstleister entwickelt und realisiert Implenia Lebensräume, Arbeitswelten und Infrastruktur für künftige Generationen in der Schweiz und in Deutschland. Zudem plant und erstellt Implenia in Österreich, Frankreich, Schweden und Norwegen komplexe Infrastrukturprojekte. Eine rund 150-jährige Bautradition und das Know-how aus hochqualifizierten Beratungs-, Planungs- und Ausführungseinheiten machen Implenia zum integrierten, multinational führenden Bau- und Immobiliendienstleister.
Changes to the mandatory business-to-business (B2B) electronic invoicing (“e-invoicing”) rules 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) will be effective as from 1 January 2022. Thus, 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).
PwC Switzerland ITX
Michaela Merz 