28 November 2014
According to a judgement made by the Austrian Federal Financial court, a CMR document, which is a consignment note that travels with goods being delivered to customers by road within the EU, can be used as evidence for an intra-Community supply even if it is not signed by the recipient of the goods.
LATEST NEWS
Brexit: actions to help you prepare
The transition period after Brexit comes to an end this year and even if a trade deal is agreed, there will be a host of changes to the current VAT regime that...
SEE MORE
LATEST NEWS
Ecuador to apply VAT on digital services from...
From 16 September 2020, Ecuador will impose VAT at 12% on the sale of e-services to local consumers by non-resident businesses. At present, non-resident...
SEE MORE
LATEST NEWS
Costa Rica to introduce VAT on electronic services...
From 1 October 2020, Costa Rica will introduce VAT at 13% on the provision of electronic services by non-resident companies. At present, foreign businesses...
SEE MORE