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Netherlands lowers Intrastat thresholds

The Netherlands has lowered the 2019 annual thresholds for Intrastat reporting....Continued

UK eases no-deal Brexit import declarations and tariffs

The UK’s HMRC has eased some of the potential import requirements in the case of a no-deal Brexit on the 29 March 2019....Continued

UK HMRC wins catering VAT case

HMRC has won a tax tribunal ruling which held that the sandwich shop chain, EAT Limited, had to charge 20% VAT on its bacon breakfast muffins and grilled ciabatta bread products. EAT is now obliged to...Continued

Austria cuts e-book VAT to 10% 2020

Austria has announced that it will harmonise its VAT rates on electronic books with those of their paper equivalent. This means reclassifying them from the standard VAT rate of 20% to the reduced rate...Continued

Polish split payments Jul 2019

The Polish Ministry of Finance has set 1 July 2019 as the revised date for the introduction of mandatory VAT split payments on certain B2B trades....Continued

Austria marketplace VAT liabilities

Austria is to become the latest EU country to propose making online marketplaces responsible for the VAT of third-party sellers on their platforms. The earliest likely implementation date is January 2...Continued

Czech VAT generalised reverse charge 2020

The Czech Republic has become the first EU member state to request to apply the generalised reverse charge mechanism (GRCM) on domestic supplies. Its Ministry of Finance said it will look to introduc...Continued

Hungary raises VAT registration threshold

Hungary is proposing to raise its VAT registration threshold from €35,000 to €48,000 per annum. The European Commission is being consulted. The new threshold will apply from 1 January 2019....Continued

UK Brexit Taxation Bill leaves businesses at risk

On January 8 2018, the legislation setting the UK’s post-Brexit customs and VAT regimes passed its second reading in the House of Commons. The preliminary statute prepares the country to take full gov...Continued

UK MTD – VAT landmine for large taxpayers

The UK’s 2019 Making Tax Digital (‘MTD’) proposal, to require all business to store and report digital VAT return data, has largely been portrayed as targeting small/micro businesses. The aim of MTD t...Continued