UK – EU VAT refunds amended legislation in connection with Brexit

HMRC confirmed that the transitional legislation for EU VAT refunds under Part 20 of the VAT Regulations 1995 has been amended to reflect the change in Exit Day from 29 March 2019. The revised legislation was laid on 5 September 2019. You can access a copy of it from this link >


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Upcoming webcast: VAT implementation in the United Arab Emirates

With VAT being implemented in the UAE in less than 5 weeks, on the 1st January 2018, PwC is pleased to invite you to this webcast where we will provide you with an overview of the UAE VAT Regulations and highlight the key points and possible gaps between these Regulations and the businesses’ general expectation. Read More »

KSA – Final VAT Regulations

Please be advised that KSA has released the final VAT Regulations.

Please find HERE the final version for your information.


Bildquelle: Reinhold Kiss  /

Rückerstattung der Schweizer MWST für ausländische Unternehmen

420154_original_R_K_B_by_Stefan Leupold_pixelio.deDie Rückvergütung der Mehrwertsteuer erlaubt ausländischen Unternehmen, die in der Schweiz richtigerweise nicht für MWST-Zwecke registriert sind, eine Mehrwertsteuerneutrale Abwicklung ihrer Geschäfte mit Schweizer Lieferanten. Mit dem sog. Vergütungsverfahren lassen sich die auf geschäftsbedingte Auslagen bezahlten Vorsteuern zurückerstatten.Read More »

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. Read More »

Risk of PE (permanent establishment) for VAT in Italy

A new minefield is created around fixed establishments for VAT purposes, even if there is an extensive case-law of the European Court of Justice to determine whether such an establishment exist or not. The main elements of this legal analysis were also embedded into the EU VAT Regulations, however, some of the member states tend to interpret now these rules more widely as before. Read More »