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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

France marketplace VAT obligations 2020

France is to require online marketplaces to verify the Value Added Tax status of foreign sellers using their platforms from January 2020. The requirement to co-opt digital platforms to check the VAT r...Continued

Hungary cuts hotel VAT to 5%

The Hungarian parliament has approved a range of tax cuts for 2020, including the following VAT amendments. VAT on accommodation services from hotels, B&B and house sharing will be reduced from 18% to...Continued

Italy SdI VAT e-invoicing raises €4bn

Italy is projecting an annual increase in VAT revenues of €4 billion following the extension of its SdI electronic invoicing regime to domestic B2B and B2C transactions. This is twice as much as origi...Continued

Italy raises simplified invoice threshold

Italy has increased the threshold for the issuance of simplified VAT invoices from €100 to €400 per transaction. Simplified invoices may still only be used for domestic transactions....Continued

Norway confirms mandatory SAF-T Jan 2020

Norway is on track to become the latest country to impose mandatory Standard Audit File for Tax (SAF-T) for businesses from 1 January 2019. Norwegian SAF-T will only be required on demand from the tax...Continued

Polish VAT split payments 1 Sep 2019

The Polish Ministry of Finance is drawing up plans to introduce mandatory split payments on B2B transactions from 1 September 2019. The plan had been to enforce the anti-VAT fraud measure from 1 Janua...Continued

Russia B2B e-services VAT easement

Russia is to allow B2B customers of non-resident providers of digital services to withhold VAT payments. This relieves the cash collection and remittance obligation of the provider, although they must...Continued

Polish VAT spilt payments delayed to Jan 2020

Poland is to delay the introduction of mandatory VAT split payments until the start of 2020. It has already been delayed once this year. Optional split payments has been in operation since July 2018, ...Continued

Romania withdraws mandatory VAT split payments

Romania has dropped the requirement for mandatory VAT split payments following a November order from the European Commission. ...Continued