France advises companies to make EU Refund Directive claims by 28 February 2019

The French tax authorities have recommended that French and UK businesses, who use the EU Refund Directive mechanism to claim back VAT incurred in the UK and France during 2018, should complete their applications by 28 February 2019. Normally these types of claims would have a submission deadline of 30 September in both countries.  However,… Read More

France extends e-invoices for business to Government transactions

From 1 January 2019, France extended the obligation to submit electronic VAT invoices for sales made to the government, to include small and mid-sized businesses. Small and mid-sized businesses are considered to be vendors with between 10 to 250 employees and this new requirement will mean that they must use authorised software to raise and… Read More

Ireland increase VAT rate applied to food supplements from 1 March 2019

From 1 March 2019, Ireland will raise the VAT rate applied to food supplements (including vitamins, minerals fish oils etc.) to 23%. This is due to the Irish Revenue recently confirming that they no longer consider these types of supplies as foodstuffs and therefore they will be reclassified from the zero to the standard VAT… Read More

Ireland implement rule changes for the VAT treatment of vouchers

From 1 January 2019, the Irish tax authorities amended their VAT legislation relating to the Value Added Tax (VAT) treatment of vouchers. This change follows the EU Voucher Directive amendments which harmonised the VAT treatment of vouchers across the EU and will affect retailers with promotional or loyalty programs in the country. Our previous article… Read More

Portugal cuts e-book and cultural service VAT rates

Portugal have recently reclassified the VAT rate on the below services to the reduced VAT rate (6% in mainland Portugal, 5% in Madeira and 4% in Azores): Digital e-books and online publications – This follows the EU Councils proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents,… Read More

Bulgaria – Import VAT reverse charge effective 1 July 2019

From 1 July 2019, Bulgaria will introduce a deferred import VAT scheme for all businesses registered for VAT in the country. Any business wishing to use the scheme will need to apply to the Bulgarian tax authorities for authorisation and once accepted, it will remove the requirement to pay import VAT when goods are cleared… Read More

Croatia make changes to VAT legislation from 1 January 2019

From 1 January 2019, a number of important changes were made to the Croatian (“HR”) VAT law.  These included: A change in the Value Added Tax (VAT) treatment of vouchers. This affects retailers with promotional or loyalty programs and follows the EU Voucher Directive changes which harmonised the VAT treatment of vouchers across the EU… Read More

New German F22 Tax certificate requirement for online sellers

The German tax authorities have recently announced that they will require sellers using online marketplaces to register and obtain a new “F22” tax certificate. This new certificate will confirm that the online seller is up-to-date with their German VAT compliance and will need to be collected by all online marketplaces (such as eBay, Amazon etc.)… Read More

UPDATE: UK Making Tax Digital VAT pilot

The UK tax authority (HMRC) recently confirmed that it has extended the Making Tax Digital for VAT pilot available to members of VAT Groups, partnerships and companies using the flat rate scheme. During October 2018, the pilot was opened up to the public for testing and this enabled most taxpayers to submit VAT returns using… Read More