Michaela Merz


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POLAND: Change in the the simplified scheme for import VAT as of 1 May 2019


The cash-free import VAT settlement, as a result of the simplified procedure, will be limited from 1 May 2019. The end of April 2019 is the limit date for the reassessment of permits to use the simplified procedure. The need for their re-verification resulted from the introduction of the EU Customs Code (UCC) instead of the previously applicable Community Customs Code (CCC). Continue reading


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Finland – cash flow friendly declaration of import VAT as from 1 of January 2018


Starting 1.1.2018 the Finnish Import VAT will need to be paid and reported to the Finnish Tax Administration instead of the Finnish Customs. The Finnish Customs has previously been the competent authority relating to the VAT on the importation of goods, but will no longer handle such matters starting next year (the exception being imports of goods by individuals and companies not being registered for VAT). Continue reading


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Switzerland – Assessment of 100 million due to incorrect import value


In understanding of the business impacts, the Federal Supreme Court clarified the uncertainty on determination of the import VAT value for foreign companies involved in supplies of goods to Switzerland resulting from the recent decision of the Federal Administrative Court. Continue reading


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Norway – The new VAT return (mva-meldingen) is replacing the current form (omsetningsoppgave for merverdiavgift) as per 1.1. 2017


288396_web_r_k_b_by_stephanie-hofschlaeger_pixelio-deAccounting system, accounts, VAT codes and customs clearance systems must be updated and make compatible with the new VAT return. This is necessary in order to extract figures specified according to the 19 items in the VAT return. Upgrade of the ERP is unavoidable.

The deadlines for submission and payment will remain unchanged. Continue reading