The Swiss VAT Authority has amended the VAT brochure number 13 on electronic supplies of service and telecommunications.
Switzerland : change in the definition of electronic supply
Tag: VAT
Austria – reduction of VAT rate to 5% from 1 July till 31 December for certain supplies
Finance Minister Blümel: reduced VAT rate introduced to support the gastronomy, culture and publishing sectors.
Deutschland – Reduzierung UST-Satz ab dem 1. Juli 2020 bis 31. Dezember 2020
Gestern hat sich die grosse Koalition in Deutschland (CDU und SPD) auf ein Konjunkturpaket geeinigt. Dies umfasst unter Anderem eine Reduzierung des Umsatzsteuersatzes.
Vom 01. Juli 2020 bis 31. Dezember 2020 soll der Umsatzsteuersatz wie folgt reduziert werden:
Germany – Reduction of VAT rate as from 1 July 2020 to 31 December 2020
Yesterday the governing coalition in Germany agreed to a reduction of the VAT rates in Germany from 01 July 2020 to 31 December 2020 as follows:
France – 13th directive deadline extended to 30th September 2020
The French VAT Authorities (FTA) have agreed to extend France’s 13th directive deadline to 30th September 2020 (from the normal due date of June 30th).
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EU: fixed establishment -Dong Yang Electronics
CJEU’s decision on whether a subsidiary can constitute a fixed establishment for VAT purposes
The Court of Justice of the European Union issued on May 7, 2020 its long-awaited judgment in Dong Yang Electronics (Case C-547/18) which deals with the question on whether a subsidiary of a foreign-based parent entity can qualify as a fixed establishment for the acquisition of supplies (receiving “FE”).
EU – implementation of new VAT e-commerce rules postpone till 1 July 2021
“The extension of the MOSS and the special provisions concerning the obligations of electronic interfaces will enter into force on 1 July 2021 as IT systems need to be adapted or developed.
Belgium – Will you change your supply chain to benefit from a VAT and duty free importation into Belgium?
As an effort to limit the impact of COVID-19, the Belgian government has introduced a temporary relief measure whereby certain goods imported into Belgium can benefit from a VAT and duty exemption.
Webinar – Managing VAT Compliance in the Middle East 15 April
Developing and enhancing your tax strategy requires experience and foresight in order to make the best decisions that can strategically move your business forward while ensuring the process to maintain tax compliance is ‘managed’. To help you better manage existing VAT compliance concerns and navigate new challenges, we are sharing our knowledge and best practice managing VAT compliance in today’s digital age.
Switzerland – Liquidity buffer in the tax area and for federal suppliers
Businesses should have the possibility to extend payment periods without having to pay interest on overdue payments.
Michaela Merz 