In a circular letter dated April 23rd 2018, the German Federal Ministry of Finance (FMOF) repealed the German tax authorities’ previous simplification regulation for the so-called intra-Community movement of own goods in the border area (Section 1a.2(14) of the German VAT Application Decree [Umsatzsteuer-Anwendungserlass, or UStAE]). Continue reading
Please be informed that Order HFP / 36/2018, of January 18, establishing certain provisions related to the Intrastat System in order to unify and adapt the national Intrastat to the EU’s regulations, entered into force on March 1, 2018. Continue reading
The German Federal Ministry of Finance (Bundesfinanzministerium, or BMF) has amended the VAT Application Guidelines following two decisions in which the Federal Fiscal Court (Bundesfinanzhof, or BFH) held that, under certain circumstances, Continue reading
Transportation package concerns companies taking part in certain transactions and providing specific services. Continue reading
According to a recent judgement from Polish Supreme Administrative Court (NSA) dated 15 February 2017, the term “permanent place of business” has been defined, on the example of toll manufacturing arrangement between Polish and Swiss companies, together with the VAT taxation obligations.
The Swiss company requested interpretation, regarding the transactions` treatment of tax on goods and services. Continue reading
VIES is an electronic tool for transmitting information relating to VAT registrations (= validity of VAT numbers) of companies registered in the EU. Furthermore, information relating to (tax exempt) intra-Community supplies between Member States’ administrations is also transmitted via VIES. For details see link below: Continue reading
As reported in my previous post earlier this year, the German Ministry of Finance (Bundesfinanzministerium – BMF) proposed stricter rules for the application of the simplification rule which allows suppliers to treat certain cross-border transactions as an intra-Community transfer of own goods. As per the proposal this treatment will only be allowed if the supplier transports the goods himself. Continue reading