Michaela Merz

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EU: Details about e-commerce VAT package as from 1 of January 2021

The content of the VAT returns for suppliers or intermediaries subject to the new 2021 EU e-commerce rules was published together with instructions for the EU Member States

On 1 January 2021 the new EU e-commerce VAT package will come in force with the aim to ensure complete and correct taxation in the destination state.

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UK/Switzerland – BREXIT update

The UK’s departure from the EU – BREXIT – took effect on 31 January 2020 under the terms of the Withdrawal Agreement agreed with the EU in October 2019. As a consequence, the UK has left the political institutions of the EU and entered a transition period. During this transition period (until 31 December 2020), EU regulations will in principle continue to apply in the UK. In the course of the next months the UK government and the EU will negotiate a comprehensive trade deal.

The BREXIT may have an impact on the treaty clearance for payments between Switzerland and the UK and puts treaty claims at risk based on the Swiss-US DTT:

Payments from the UK to Switzerland / from Switzerland to UK: replace 823C with 823B

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Europe knows all about your VAT transactions – Do You?

bild-fur-blog-grahamThere are headlines most weeks, if not days, telling us all about the different European jurisdictions where submission of transactional VAT data is mandatory. What frustrates me is that these stories tend to recycle the number of EU states who have mandatory regimes, without explaining which countries they are talking about, or which regulatory submission. Continue reading

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Senior Manager International VAT (100%)




Axpo. Full of energy in Switzerland and in Europe.
The Axpo Group produces, trades and distributes energy reliably for more than 3 million people and several thousand companies in Switzerland and in over 30 countries throughout Europe. More than 4500 employees combine the expertise from 100 years of climate-friendly power production with innovative strength for a sustainable energy future. Continue reading

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EU Law – case law searching engine

ejustice_logoIt has recently become possible to search online in over 4 million national and European decisions which have a European Case Law Identifier (ECLI).

The European Case Law Identifier (ECLI) is a human readable and computer processable code that can – in principle – be assigned to every judicial decision from every national or European court. Its aim is to facilitate unequivocal citation of judgments and to improve cross-border accessibility of case law. Continue reading

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Exporter of Record – can a non-EU established company act as the exporter of record as of 1st May 2016 under the new Union Customs Code?

PwC_PC_France_Marseilles_MB_206.jpg Woman wearing black walking up the stairs Woman sitting on the low wall with a friendThis issue has been raised EU-wide in the past few weeks with regards to the upcoming implementation of the new Union Customs Code (UCC) in May 2016.

Under the current legislation (Community Customs Code, CCC), there is no material definition of the exporter of record as such and the practices varied across Europe. Continue reading

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Invitation PwC Event – VAT around the world – 2 December 2015

I would like to invite you to the World Wide VAT – the international VAT forum @PwC!

This year’s World Wide VAT event presented by PwC reflects the importance of value added tax for businesses that have to deal with the complexities of indirect taxation on a daily basis. It’ll be a  chance for you to catch up on the latest developments in Europe and beyond, and examine the implications for your company in more detail.


Please find more informations on the following leaflet or please contact my colleague Denise Ruhland: denise.ruhland@ch.pwc.com / +41 58 792 77 02