Air Passenger Duty (APD) is a duty of Excise which is levied on the carriage, from a UK airport, of chargeable passengers on a chargeable aircraft. It becomes due when a flight with chargeable passengers occurs and is payable by the operator of the aircraft. From 1 April 2013, the scope of APD widened resulting… Read More
On 1st January 2014 Croatia plans to increase the VAT rate on certain items from 10% to 13%. The items involved will include catering services, newspapers and journals.
It has been confirmed only today that there will be a standard VAT rate increase from 21% to 22%. There are no changes to the lower rates of VAT. The late notification has been because of the uncertain political situation within the Italian Government.
From 1 October 2013, any business making intra EU dispatches of goods from Germany to another EU country must obtain and retain a certificate from the recipient that confirms that the recipient has received the goods. The German name for this type of certificate is the “Gelangensbestätigung”. Our advice to clients is to prepare for… Read More
Greece has followed many other EU member countries by introducing a VAT deferment / warehouse scheme to help attract importers and stimulate trade. The scheme will enable EU importers to bring in goods VAT free under certain circumstances. Importers may now avoid the cash flow problems of having to declare and pay Greek VAT at… Read More
The expected VAT rate increase in Italy due on 1 July 2013 is likely to be postponed to 1st October 2013 or even later to January 2014.
We now offer fiscal representation for Air Passenger Duty. For more information, please email email@example.com or call +44 (0)20 7831 5115
From 1 January 2013 new VAT invoice rules were introduced in Bulgaria. The changes include: The obligation to comply with Bulgarian VAT disclosure rules by any domestic or foreign companies which provide taxable supplies in Bulgaria; Simplified invoices may be used for transactions below the local equivalent of €100; Companies must introduce adequate internal controls… Read More
A new VAT return form has been introduced, including information specific to the cash accounting VAT scheme which was implemented with effect at 1 January 2013.
As of 1 January 2013, a new VAT rate of 5% has been implemented to replace the zero VAT rate.