Germany – 13th directive refund applications to be done only electronically as from 1 of July 2016


Germany will require all VAT refund applications according to the 13th Directive to be made electronically for the calendar year 2016. Currently non-German businesses which are not registered for VAT purposes in Germany need to claim for VAT incurred in Germany by completing a paper application filed together with the other required documents such as the physical purchase invoices to the Federal Central Tax Office.Read More »

License for importation self-assessment in Hungary


Hungary is the country with the highest VAT rate (27% standard rate) within EU. In case of a business model where the importation of the goods cause negative cash flow effect due to high recovery position of import VAT one should be proactively thinking to get a license for importation self-assessment. It’s a license that can be obtained from the National Tax and Customs Authority by companies if they meet the following requirements: Read More »

Fundamental VAT changes to electronically supplied services


Making sure your business is ready

Live webcast 19 September 2013: live at 11am (GMT)

Do you sell services to consumers? Are they electronically supplied? Are your customers in the EU? Are you ready for the B2C  2015 VAT changes?

There are significant changes on the horizon for the VAT paid on electronically supplied services. Any business headquartered in any country selling broadcasting, telecommunications and electronically supplied services to EU retail customers will be affected by these changes. This includes businesses in the US, China and Australia.

The new legislation is effective from 1 January 2015. It will have the effect of changing the place of supply, and the country of taxation, of business to consumer (B2C) telecoms, broadcasting and ‘electronically supplied services’ from the country in which the supplier is established to the country in which the consumer is resident. One effect of this is that, rather than applying a single VAT rate in its country of establishment, affected businesses may be required to apply the local VAT rate in 27 different member states.

Getting your business ready

You’ll need to recognise that 2015 isn’t that far away. Planning ahead will be vital if your business is going to deal with the issues raised by these VAT changes. So, what are the main questions you should be asking?

  • The legislation is expected to be finalised very soon – is your business ready?
  • Have you developed a plan to cope with these changes?
  • What services might be in scope?
  • Who needs to know?
  • What deadlines will need to be met?
  • How will the switch-over be dealt with?

We’re running a webcast on 19 September 2013, that looks at these questions in detail. You can join our panel of indirect tax specialists who’ll discuss the issues you’ll be facing in the lead up to the 2015 changes. You’ll also have the opportunity to ask the panel questions over our live feed to the studio.

Webcast details and how to attend

We’ll be live from 11am (GMT) 19 September 2013.

The webcast will last approximately 30 minutes and you’ll have the opportunity to put your questions to our specialists during the webcast.

Speakers: Martin Blanche, PwC UK,  Sophie Claessens, PwC Belgium, Joanna Denton, PwC Luxembourg, and Tom Corbett, PwC Ireland

To view the webcast, please click on the link below from 10.55:

Link to the webcast

There’s no charge to attend this webcast. No continuing professional education (CPE) credit is provided for this webcast. For more information about this webcast please contact Christine O’Malley christine.omalley@uk.pwc.com.

Germany – electronic filing of VAT returns needs as of January 1, 2013 authentication


As from 1 January 2013 electronic filing of VAT returns will only be possible with an authentication in Germany. Companies submitting VAT returns electronically have to register online at ELSTER (ELektronische STeuerERklärung) http://www.elsteronline.de/eportal  to obtain the necessary electronic certificate before year end. Read More »

Luxembourg – electronic VAT filing obligatory as from 2013


The Tax Authority announced that as from 2013 VAT returns and EC Sales Lists for supply of goods and services will have to be filed electronically.

Of interest is also the fact that the applications for recovery of local VAT paid by non resident companies might be filed electronically as well.