Blogs

In response to industry and tax profession requests, the German tax authorities are to modify the rules for governing nil VAT charge for intra-community supplies of goods between Germany and other EU ...Continued

The German VAT place of supply for a number of services is set to change on the 1 January 2013. Services paid for by a company, but provided for staff members’ use and enjoyment will now be taxed i...Continued

The French standard Value Added Tax rate will rise from 19.6% to 20% from 1 January 2014.  There will also be an increase in the reduced VAT rate from 7% to 10%.  Plans to raise the French super reduc...Continued

The German tax authorities have submitted a proposal to require foreign tour operators sub-contracting coach tours to register for VAT, and comply with German VAT reporting. Currently, non-German c...Continued

In January 2012, the German VAT authorities tightened their policy on the allowance of VAT deductions on certain items.  Following this, they agreed to allow companies to continue to submit returns un...Continued

France has imposed compulsory VAT e-filings for any resident companies which are also subject to corporation tax.  The changes the current policy which set minimum annual turnover limits for compulsor...Continued

From the 1 October 2012, non-resident VAT companies trading in France will no longer be permitted to use the VAT répondant scheme, which helped them reduce their French VAT cash flow risks.  This chan...Continued

The EU Invoicing Directive 2010/45/EU issued in July 2010 required Member States to establish tax legislation by mid 2012 for implementation no later than January 2013. The Directive represented anoth...Continued

Germany has proved an update on its adoption of the European Union’s VAT e-invoice Directive.  Its aim is to accelerate the adoption of electronic VAT invoices, and help reduce the VAT compliance burd...Continued

The Croatian VAT authorities have adopted new VAT rules and standard VAT rate under a new VAT law. Key changes include: There are new restrictions on the deductibility of input VAT in returns. Th...Continued