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Digitisation of VAT Reporting - Avalara global tracker

Avalara's global tracker of VAT and GST transaction reporting requirements details country-by-country requirements and proposals for invoice-level reporting. From SAF-T to e-invoicing, tax authorities...Continued

Poland delays SAF-T replacement of VAT; VAT payment delays for coronavirus crisis

Poland has changed policy on VAT payments for the COVID-19 crisis. VAT filings are due on the 25th of March, as normal. However, taxpayers may apply for a liabilities write-off or extension of the pay...Continued

Portugal delays VAT invoice software on foreign taxpayers to 2021

Portugal has again postponed the requirement on non-resident VAT registered businesses to produce VAT invoices on approved software packages. The new deadline is January 2021. It had previously been 1...Continued

Austria VAT registration threshold rise

Austria is proposing to reduce its VAT registration threshold from €30,000 to €35,000 from January 2020. Non-resident businesses must VAT register on their first sale, and do not benefit from this thr...Continued

France mandatory B2B VAT e-invoices 2023

France is to impose mandatory electronic invoices on B2B from January 2023. This will include a pre-approval clearance of the invoices via the government’s Chorus Pro portal. This is already in operat...Continued

Slovenia cuts e-book VAT to 9.5%

Slovenia is the latest European Union member state to agree to reclassify the VAT liability on income from the supplies of electronic books from its standard VAT rate to its reduced rate. From 2020, e...Continued

EU Energy Tax Directive failing on climate change

European finance minister agreed this weekend to review the Energy Tax Directive, which sets the minimum taxes of member states on energy products and electricity....Continued

Portugal VAT invoice series number pre-clearance

Portugal is to tighten-up its e-invoicing requirements for 2019. It is implementing a range of requirements on B2B and B2C electronic invoices, including the requirement to obtain government-controlle...Continued

UK HMRC auto-enrols traders with EORI numbers for Brexit

The UK’s HMRC has announced today it will auto-enrol 88,700 businesses with Economic Operator Registration Identification (EORI) numbers to reduce delays on goods clearance post Brexit. Following the ...Continued

Swiss VAT return e-filing 2020

Switzerland is to withdraw the option to submit paper VAT returns in 2020. Less than 50% of Swiss VAT-registered business use the current electronic AFC SuisseTax platform to file their returns. ...Continued