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Tag: VAT liability
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.Read More »
Romania – Update on split payment introduction as per 1st of January 2018
Referring VAT split payment the Romanian Senate has approved and further on passed on the amended law related to the VAT split payment system to the Deputy Chamber (i.e. the second institution within the Romanian Parliament that has decisional powers in fiscal matters). Read More »
Michaela Merz 