Michaela Merz


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POLAND: Mandatory Split Payment as of 1 November 2019


On 19 July 2019, the changes in the Polish VAT law have been approved and published.

One of those revolutionary changes relates to the implementation of the Mandatory Split Payment Mechanism as of 1 November 2019.

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Germany – “Violations against German VAT law are not properly prosecuted” – what does it mean for 2018?


The German Federal Audit Office (“GFAO”) recently published its “Comments 2017” on the German budget of 2016. The GFAO made one really interesting statement in regards to VAT.

Violations against German VAT law are not properly prosecuted: Continue reading


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Switzerland – protect your reputation register as per 1 of January 2018, respectively 1 of January 2019


Swiss VAT law places new obligations on foreign companies

The partial amendment to the Federal Law on Value Added Tax (VAT law) will impact companies not established in Switzerland from 1 January 2018. Businesses which are not based in Switzerland but provide supplies vis-à-vis Switzerland may be liable to pay Swiss VAT. This will apply in instances where a foreign company generates turnover in Switzerland, in other words in cases where Switzerland is the place of supply for the purposes of VAT. The following information outlines the VAT situation in Switzerland today and in the near future. Continue reading


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Italy – new VAT obligations in 2017 – fight against tax evasion


PwC_fl_30mmh_cStarting from 2017, new quarterly communications of data of invoices issued and received and VAT balances will be mandatory.

Articles 4 and 5 of Law Decree dated October 22, 2016, no. 193 has introduced important changes in relation to VAT in order to strengthen the fight against evasion. Continue reading


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Irish company law changes


Irland_Christian Neßlinger_pixelio.deTax authorities across the Organisation for Economic Cooperation and Development (“OECD”) increasingly expect organisations to be able to confirm that tax risks are appropriately managed. Various measures are being introduced by tax authorities that aim to encourage good tax governance and the implementation of strong tax control frameworks. Continue reading