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EU VAT and tax veto review

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just...Continued

UK MTD pilot open to VAT groups

HMRC has extended the Making Tax Digital for VAT pilot to members of VAT Groups. MTD will require over 1 million businesses above the £85,000 VAT registration threshold to record ...Continued

UK Brexit postponed accounting law for import VAT

The UK government has issued the statutory instrument to implement the no-deal Brexit postponed accounting deferred import VAT regime. The system was originally committed to in August 2018 in the case...Continued

Bulgaria deferred import VAT Jul 2019

Bulgaria is to introduce a deferred import VAT scheme on 1 July 2019. Details of the new regime were transposed into the Regulation for the Application of the VAT Act on 8 January 2019. ...Continued

Italy launches Esterometro VAT report

Italy has confirmed details of its new VAT filing, the Esterometro. The Esterometro reports cross-border VAT transactions not recorded within the extended live invoice reporting system, Sistema di Int...Continued

German marketplace USt 1 TI Tax Certificate

The German tax authorities will require sellers using online marketplaces to register for a new tax compliance certificate, ‘F22’. It will apply to non-EU sellers from 1 March 2019, and EU sellers fro...Continued

Portugal cuts e-book VAT rates

Portugal has reclassified to the 6% reduced VAT rate (5% Madeira, 4% Azores) for the following goods and services...Continued

France extends B2G e-invoices

From 1 January 2019, France extended to small and mid-sized businesses the obligation to submit VAT electronic invoices only on government supplies. This affects vendors from 10 to 250 employees...Continued

Ireland calls for Brexit import VAT deferment

An Irish accountancy body group has proposed introducing an import deferment scheme ahead of the UK’s potential no-deal Brexit on 29 March 2019...Continued

UK MTD pilot extends to partnerships and flat rate scheme

The UK’s HMRC has announced that it has extended its Making Tax Digital for pilot testing to partnership and flat rate scheme VAT returns....Continued