Michaela Merz

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EU – Are you ready to monitor cross-border tax arrangements? You better be – less than 10 days to go

The EU’s new comprehensive reporting regime will go live on 25 June 2018. The EU’s directive (commonly referred to as DAC6) has been officially adopted by the EU and has been published in the Official Journal of the EU on June 5. Continue reading

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Slovak Republic – New e-commerce tax representative rules effective 1 January 2018

Under new rules that should be effective from 1 January 2018, a non-established supplier who acquires intra-community goods from another Member State with the intention of making a subsequent intra-community supply or export, or a distance sale with a place of delivery in another Member State, may avoid the need to become VAT registered in Slovakia by appointing a tax representative. Continue reading

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Saudi Arabia – VAT framework (Unified Agreement for VAT) GCC published

Another milestone towards the implementation of VAT across the Gulf Cooperation Council (GCC), the Unified Agreement for VAT has been published in the Official Gazette of one of the GCC member states, Saudi Arabia. The Unified Agreement provides the framework for the operation of VAT across the GCC, and each GCC member state will implement the framework through local legislation and other instruments. Continue reading

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EU – Updated version of the MOSS report published

539368_web_r_by_wandersmann_pixelio-deOn 3 November 2016 the Taxation and Customs Union published an updated version of the MOSS report. In this report information on national rules applied in Member States for the use of the mini one-stop shop (MOSS) can be found. Definitions and explanations on the scope of the report can be found in the overview, which also includes a summary table of applicable VAT rates, as well as information on use and enjoyment rules, and B2C invoicing obligations across Member States.

Source: https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services_en#infosel

Image source: Wandersmann / Pixelio.de



Modernising VAT for cross-border e-commerce: Commission launches public consultation

The European Commission has launched a public consultation to help identify ways to simplify the Value-Added Tax (VAT) payments on cross-border e-commerce transactions in the EU.

This consultation is also part of the ongoing assessment of the new rules for VAT payments on cross-border telecommunications, broadcasting and electronic services which came into force last January. Continue reading

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Incompleteness of VIES – good to know

People sitting on a long bench talking (3) - PwC, Photo_RGB_PC_48164.jpgVIES 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

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‎Mini One Stop Shop (MOSS) as from 1.1.2015

The Mini One Stop Shop is an optional scheme which comes into force on 1.1.2015. It will allow taxable persons providing electronically supplied and telecommunication services, television and ‎radio broadcasting to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due via a web portal in the Member State where they are registered. Continue reading