The e-commerce package shall enter into force from 1 January 2021. The goal is to better ensure taxation in the destination state. At the same time, the simplifications for businesses (One-Stop-Shop), which avoids a VAT registration in every destination Member State, shall be extended.
Romania has a very high fraud in the VAT field and this is why the authorities had put in place a VAT registration process for resident entities, which is far more demanding compared to similar processes in other EU countries. Continue reading
As of 1 January 2018 new rules in connection with the VAT on digital services will come into force in Belarus. Under the new rules foreign companies supplying digital services to individuals and individual entrepreneurs will be obliged to register for VAT purposes and and to pay VAT in Belarus. The VAT registration is possible as of 2 January 2018. Continue reading
There have been two important developments in the GCC which could be of interest for you and probably require your attention: Continue reading
The Danish Government has widened the Tax Authorities’ information collection powers, by enabling it to be able to request payment information in connection with foreign suppliers who supply goods via distance selling or supply electronic services to private individuals in Denmark. Continue reading
The changes introduced by the French Finance Bill 2012 include some welcomed simplification measures concerning the tax representation of non-EU companies in France. Until the end of 2012 appointing tax representatives was mandatory for non-EU companies for VAT registration, VAT compliance and for obtaining VAT refunds in France. As of 1 January 2013 using tax representatives for companies established outside the European Union, with which France has a legal mutual assistance agreement is no longer required. Continue reading