Webinar on upcoming changes in European customs: Export/import representation for non-EU companies in the EU, and the implications of Incoterms 2020

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Date: Wednesday, 27 November 2019
Time: 2pm to 3pm CET

How are the recent changes in EU legislation affecting international trade?
With more EU countries following EU legislation in their practice, non-EU companies can no longer act as the exporter for customs purposes. This is making it more complicated for entities not established in the European Union – including Swiss principal companies − to deal with their customs processes in the EU. On the other hand, from a VAT perspective they can be still the entity that takes care of the VAT exemption export and has to verify it later on.Read More »

4. Schweizer MWST Tagung in Bern – Eindrücke und Erkenntnisse

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Aktuelle MWST Themen der Eidg. Steuerverwaltung – Ralf Imstepf, Leiter Abteilung Recht, HA MWST
“MWST Abrechnung Easy” kommt bald. Im Laufe von 2020 oder 2021 kommt die Ausweitung der digitalen Deklarations-Angebote für die MWST. Es wird zwei Optionen geben, die “ESTV-Suisse Tax” und die “MWST Abrechnung Easy”. Das Ziel ist, in der Zukunft vollständig auf die digitale Abrechnung zu wechseln. Die Papierabrechnung kann in Ausnahmefällen auf schriftliche Bestellung erfolgen und bleibt weiterhin bestehen. In 2019 reichen 45% der Mehrwertsteuerpflichtigen die Abrechnung elektronisch ein.

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Mexico Tax Reform 2020

Michaela Merz1 Comment

Mexico approves significant tax reform

In brief
Mexico’s Congress approved modifications to the following laws on October 30: The Income Tax Law (MITL), the Value Added Tax Law (VATL), the Excise Tax Law (IEPS) and the Federal License Law (LFD), and the Federal Fiscal Code (FFC) (together, ‘the 2020 Mexican Tax Reform’). Enactment of the 2020 Mexican Tax Reform will occur on its date of publication in the Official Federal Gazette. The 2020 Mexican Tax Reform will enter into effect January 1, 2020, unless an article expressly states a different effective date.Read More »

100 years of ‘Circus Knie’

Michaela Merz1 Comment

We didn’t have any tickets for the circus performance and it was sold out. Reason dictated it wouldn’t make any sense to go to the venue and ask for a ticket at the counter. It was November, it was cold and rainy. To watch a movie at home seemed like the better solution. We went anyway.

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100 Jahre Zirkus Knie

Michaela Merz2 Comments

Wir hatten kein Billett für die Zirkus Vorstellung und es war ausverkauft. Die Vernunft sagt klar, dass es nichts bringt vor Ort zu gehen und an der Kasse nach einem Billett zu fragen. Es ist November, es ist kalt und es regnet. Ein Film zu Hause zu schauen scheint die bessere Lösung zu sein. Wir sind trotzdem gegangen.

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Brexit – Intrastat obligation reporting remains even if Brexit takes place

Michaela Merz1 Comment

Many of my clients who are registered for VAT purposes in the UK were thinking that one of the very few advantages of Brexit in the area of VAT is the fact that Intrastat will disappear. In the middle of October HMRC destroyed these hopes with the publication of the information that Intrastat will be surveyed even if Brexit takes place.Read More »

Turkey – VAT on digital services and new proposal for 7,5% Digital Services Tax

Michaela Merz1 Comment

On the 1 January 2018, the VAT rules for sales of electronic services to non-VAT registered individuals by electronic service providers who do not have a residence, business place, legal business centre and business centre in Turkey have changed. Non-resident electronic service providers have to declare and pay VAT which is charged on electronic services to non-VAT registered individuals. This change is only applicable to B2C transactions and irrelevant for B2B sales, where a reverse charge mechanism is still applicable. For cross border supplies of electronic services there is no registration threshold and therefore registration obligation arises as of the first revenue.

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25th Edition of ‘Art 19’ Zurich

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Each year in autumn there’s a contemporary art fair at the former industrial hall of the ABB.

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25. Ausgabe der Kunst 19 Zürich

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Jedes Jahr im Herbst gibt es in der ehemaligen Industriehalle der ABB eine Kunstmesse für Gegenwartskunst. Rund 40 Galerien aus dem In- und Ausland präsentieren ihr Angebot.

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New Zealand – Registration obligation as from 1 of December for foreign suppliers

Michaela Merz1 Comment

New Zealand has adopted a law that will require offshore sellers, electronic marketplaces and redeliverers to register and account for 15% GST on:Read More »