Update in connection with customs measures implemented by the Spanish government regarding COVID-19 (31 March 2020):
Spain – tax measures in response to COVID-19
Tag: tax measures
Belgium – tax measures in response to COVID-19
All those submitting VAT monthly returns – including those who do not have a monthly refund authorisation and who are not considered to be ‘starter’ either – will be able to benefit from an accelerated refund of the VAT credit on their current account (with effect from 31 March 2020) under the conditions set out below.
EU – Opinion of Advocate General: correction of invoices for transactions already subject to a tax audit should be allowed, under certain conditions
On 26 March 2020, Advocate General Bobek delivered its opinion in case C‑835/18 (SC Terracult SRL), assessing that a taxpayer is allowed to correct invoices for transactions already subject to a tax audit, under certain conditions.
Webinar – “Sourcing and manufacturing without side effects!” / COVID-19 ITX Update
I would like to invite you to our next webinar “PwC webinar – “Sourcing and manufacturing without side effects!” which will be held on 31 March 2020 from 3:00 pm to 4:00 pm and on 1 April 2020 from 9.00 am to 10.00 am.
Estonia – Tax Alert March 2020 COVID-19 extra
Information alert regarding supporting measures for tax- and payroll during an emergency situation
Latvia – tax measures in response to COVID-19
The Latvian government has already adopted measures to stop the spread of COVID-19, with procedures in place for financing those measures. A new law on measures to prevent and overcome the national threat and its consequences due to the spread of COVID-19 came into force on 22 March (the “COVID-19 Act”). To address the consequences of COVID-19, a number of amendments have been made to the Commercial Code, the Commercial Pledge Act, the Disability Act, the Maternity and Sickness Insurance Act, the Social Services and Assistance Act, and the Riga Council Dismissal Act.
Norway – tax measures in response to COVID-19
It is confirmed by the Government that payments of VAT which are due on 10 April 2020 (this year due to Easter falling due on 14 April) for the reporting and payment of VAT for the first VAT period (January – February) of 2020, will be deferred until the deadline for the next VAT period 10 June 2020.
Switzerland – Measures for Zug’s economy
Corona virus: Canton of Zug extends a safety net for Zug businesses.
Switzerland, and thus also Canton Zug finds itself in an extraordinary situation. With the various restrictive measures taken by the Confederation to combat the coronavirus, the population and businesses of Zug are confronting a major endurance test.
Madagascar – tax respond to COVID-19
In order to ensure the services rendered to the users of the Ministry of Economy and Finance, an internal organisation is operated at the level of each department as of March 24th, 2020.
Slovakia – tax respond to COVID-19
For now, deadlines for VAT submissions and payments remain the same in Slovakia. For both established and non-established business it is possible to get missed deadlines remitted provided the reasons why the deadlines could not be met are reasonably explained.
Michaela Merz 