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EU-UK Brexit Trade and Cooperation Agreement - VAT fraud & mutual assistance

The Brexit EU-UK Trade and Cooperation Agreement includes a protocol on cooperation and combating VAT, customs and excise fraud, plus mutual assistance between the EU and UK on recovering tax claims. ...Continued

Norway confirms no UK Brexit Fiscal Representative

The Norwegian Ministry of Finance has confirmed that UK businesses with a direct VAT registration in Norway will not be obliged to appoint a Fiscal Representative...Continued

UK-EU Brexit trade deal done

Today details of the EU-UK Brexit trade deal will be released. It is the first EU tariff and quota-free deal with any country. Who 'won'? What to watch for in any deal? And why was a deal always prob...Continued

EU 2021 IOSS VAT Intermediary

The EU will reform VAT on e-commerce on 1 July 2021 in its e-commerce VAT package. This will include a new pan-EU import VAT return, Import One-Stop-Shop IOSS return. Non-EU businesses will have to ap...Continued

Italy in hot water on shopper fraud VAT refunds

Italy has been criticised by the European Central Bank for its policy of VAT deductions for shoppers who pay by credit card. The measure is designed to discourage cash-payments which are subject to hi...Continued

Tajikistan VAT of foreign digital services Jan 2021

The Republic of Tajikistan will impose 18% VAT on supplies by non-resident providers of digital services from 1 January 2021. This includes marketplaces or local platforms acting as the agent of the p...Continued

Polish e-invoice launch 2023

Poland has updated its plans for mandating electronic VAT invoice to 2023. This will include live reporting of e-invoice to the National System of e-invoices (KSeF) to enable the authorities to monito...Continued

Poland warns UK businesses to get Fiscal Representative

Poland has become the latest EU country to warn UK companies with an Polish non-resident VAT registration to appoint a Fiscal Representative at the end of the Brexit transition period – 31 December 20...Continued

German switches VAT payers to quarterly returns 2021

Germany is to allow more small and newly VAT registered foreign businesses to file quarterly VAT returns. Currently, taxpayers with VAT liabilities above €7,500 per annum and newly registered business...Continued

UK-EU trade deal won’t save e-commerce from tariffs

UK and EU ecommerce sellers will still face hefty import tariffs even if a UK-EU Free Trade Agreement is struck by 31 December 2020, the end of the Brexit transition period. For many, this will mean d...Continued