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UK import VAT Brexit update

The UK’s HMRC has provided updates on the treatment of import VAT on EU goods movements in the case of a no-deal Brexit on 29 March 2019....Continued

France e-invoice submissions update

France is edging towards following Spain, Hungary and Italy with live VAT invoice submissions to the tax authorities. France has been phasing in electronic invoice issuance and clearing via the tax au...Continued

UK only 20% businesses Brexit customs ready

HMRC estimates that 245,000 businesses buy and sell goods with other EU27 states. When the UK leaves the Customs Union, 29 March, all movements of goods must be declared for customs, tariffs and VAT. ...Continued

Spain warns Brexit UK on VAT Fiscal Representative

The Spanish tax authorities are warning UK companies of the obligation to appoint a local fiscal representative for compliance and reclaims in the event of a no-transition deal Brexit on 29 March 2019...Continued

HMRC warns digital companies on new Brexit VAT obligations

HMRC is writing to thousands of UK, US and other international sellers of digital services to warn them to now VAT register in another EU state in readiness for a no-deal Brexit. This covers their sal...Continued

Belgium warns UK businesses to appoint Brexit Fiscal Representative

The Belgian tax authorities are contacting all UK businesses with a Belgian VAT registration that they must appoint a local Fiscal Representative as a result of the UK leaving the EU on 29 March 2019....Continued

Sweden cuts e-book VAT to 6% Jul 2019

Sweden has joined the growing group of EU countries which is cutting its VAT rates on electronic books....Continued

Luxembourg cuts e-book VAT to 3%

Luxembourg has agreed to lower its VAT rate on electronic books from the standard rate of 17% to the super reduced rate of 3%. The move follows the agreement between EU states to permit the harmonisat...Continued

German delays Marketplace USt 1 TI Tax Certificate

The German Bundesministerium der Finanzen has delayed to 15 April 2019 the requirement for online marketplaces to have captured their third-party sellers’ new Tax Certificates. The marketplace USt 1 T...Continued

Czech VAT live B2C electronic reporting of revenues

The Czech Republic is moving to launch the fourth phase of roll out of live electronic reporting of retail cash and credit card payments by consumers in person or online....Continued