Tag: subcontractors

Germany – decision by the German Supreme Tax Court according to which supplies carried out via call-off stocks may under certain conditions be considered as direct supplies

Michaela MerzLeave a comment

47331_web_r_by_marco_pixelio-deFederal Fiscal Court rejects tax authority opinion about VAT treatment of call-off stocks

In Brief
Many subcontractors – particularly those in the automotive industry – supply their goods and materials by means of so-called call-off stock. If the stock is supplied from another EU member state, the German tax authorities generally treat the corresponding movement of the goods as intra-Community transfer followed by a domestic supply of goods. Read More »

Poland – changes as from 1 of January 2017

Michaela MerzLeave a comment

90104_web_r_by_jerzy_pixelio-deSince changes in VAT law have been accepted by Polish Parliament, please find below the most important changes concerning the reverse charge mechanism that will probably enter into force as of 1 January 2017.

As a general rule, if a foreign company registered for VAT purposes in Poland supplies goods to an entity established in Poland, it should charge Polish VAT, unless an obligatory reverse charge mechanism applies.Read More »