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France to end Administration Tolérance for VAT non-resident businesses in October

Non-resident businesses in France, which may be French VAT registered under Administration Tolérance, allowing them to charge French VAT, should take note that this scheme will now not be available wi...Continued

VAT

German VAT supply of labour rules to change

The European Court of Justice (‘ECJ’) has ruled that Germany should change its VAT rules on the supply of labour. The Court is the highest jurisdictional body for European VAT, and so the German autho...Continued

VAT

Germany raises limit on cash receipts VAT threshold in 2012

In a move aimed at helping cash-strapped businesses, Germany has increased the cash threshold for VAT payable on a cash paid basis. Generally, European VAT is payable on an accruals basis – meaning...Continued

VAT

Germany VAT invoicing rules simplified

Along with European Union simplification of invoice requirements for VAT, Germany has now approved new rules on the use of electronic invoices. The rules on German VAT compliance can be reviewed by cl...Continued

VAT

France raises VAT on sugar drinks to 19.6% in 2012

France has put forward plans to increase VAT on non-alcoholic drinks in 2012. The announcement was made by Prime Minister Fillon as part of the 2012 Budget plans. The drinks included are: lemonade,...Continued

VAT

France rules out VAT rise

The French Finance Minister, Francois Baroin, has eliminated the prospect of a French VAT increase as part of the review of potential measures to bring the government deficit down. Since consumptio...Continued

VAT

French customs simplifies importing

French Customs have recently introduced changes to Customs Import Declaration (SAD) which is part of earlier reforms on French VAT registration requirements for foreign importers. In September 2006...Continued

Germany increases VAT by 3% to 19% 2007

The German tax authorities have announced plans to raise Value Added Tax from 16% to 19% on 1 January 2007. The VAT increase is being used to fund the following measures: Cut in employer taxes ...Continued