EU – new e-commerce rules – fact sheets


The EU Commission has published fact sheets in relation to the new rules, please find the links below, they are very useful.

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UK – Brexit – Intrastat requirements


According to the latest information issued on Intrastat requirements by HMRC, one have to differentiate between the following flows where Intrastat declarations will still be required for UK resident business and foreign businesses with a UK VAT registration:

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UK – Brexit – what do you need to know


I would like to briefly draw your attention to the EU Exit Transition: Switzerland webpage, which the British administration has launched on the government site. It bundles information relevant for Switzerland and links to a number of topics.

General content on the end of the transition period can be found here: Brexit transition: time is running out.

Image source: http://unsplash.com

EU – implementation of new VAT e-commerce rules postpone till 1 July 2021


“The extension of the MOSS and the special provisions concerning the obligations of electronic interfaces will enter into force on 1 July 2021 as IT systems need to be adapted or developed.

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EU – Opinion of Advocate General: correction of invoices for transactions already subject to a tax audit should be allowed, under certain conditions


On 26 March 2020, Advocate General Bobek delivered its opinion in case C‑835/18 (SC Terracult SRL), assessing that a taxpayer is allowed to correct invoices for transactions already subject to a tax audit, under certain conditions.

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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.Read More »

Senior Manager International VAT (100%)


AXPO

 

 

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. Read More »

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.Read More »