Michaela Merz


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Italy: News related to the mandatory e-invoicing regime, Circular letter no. 13/E 2018


Prepared by Davide Accorsi, Andrea WernerBeilinand Giuseppe Cammareri

With the Circular letter no. 13/E of 2 July 2018, the Italian tax authorities has provided further clarifications regarding mandatory electronic invoicing regime, in order to reply to questions provided by trade associations.

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South Korea – VAT on electronic service provided by foreign service providers – changes as of 1 July 2015


234936_web_R_K_by_Jasper J. Carton_pixelio.deKorea joins the group of countries which require non-established companies to register and account for on their B2C sales of electronic service into South Korea. The VAT law has recently been amended to apply VAT to the supplies of electronic services (e.g. applications, games, music, films, electronic documents, software, etc.) purchased from non-resident service providers (i.e. offshore app developers or through offshore open markets app stores). Continue reading


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France – Obligation for electronic submission of accounting journal for non-resident entities registered for French VAT as well as French branches of foreign companies published on 24 of September 2014


People walking in a plaza/square  - PwC, Photo_RGB_C_2 44647.jpgForeign companies or their branches in France registered for VAT purposes in France have to provide the French tax authorities with their electronic accounting file. Non-resident entities registered for French VAT as well as French branches of foreign companies are not required to keep their accounts in French GAP as long as they are able to provide the French tax authorities with a correlation table between their charts of accounts and the French GAP. Continue reading


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Recovery of GST in New Zealand possible for non-resident businesses as from 1 April 2014


Currently, only non-residents who make taxable supplies in New Zealand are able to claim GST on their costs. As from 1 April 2014 non-residents who do not make taxable supplies in New Zealand will be able to register for GST under a special regime and to recover local GST.

In order to register under the new regime, the non-resident must: Continue reading


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Luxembourg – electronic VAT filing obligatory as from 2013


The Tax Authority announced that as from 2013 VAT returns and EC Sales Lists for supply of goods and services will have to be filed electronically.

Of interest is also the fact that the applications for recovery of local VAT paid by non resident companies might be filed electronically as well.