Michaela Merz


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Romania – It’s very difficult to get registered for VAT purposes


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


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Belarus: Introduction of VAT on digital services from 2018


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


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Introduction of VAT in the GCC – important developments


There have been two important developments in the GCC which could be of interest for you and probably require your attention: Continue reading


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Danish Government enabled to request payment information from providers of payment solutions


Blog MMI 16_02_Katharina Wieland Müller_pixelio.deThe 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


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France – fiscal representative for non EU companies


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