UK eases no-deal Brexit import declarations and tariffs for UK businesses

In the event of a no-deal Brexit, the UK tax authorities (HMRC) have eased some of the potential new import requirements in the case of UK businesses trading goods between the UK and the EU. These changes will be limited to roll on-roll off (Ro-Ro) UK ports and will exclude shipments from Ireland to Northern… Read More

UPDATE: New German F22 Tax certificate requirement for online sellers delayed

The German tax authorities have announced that they will delay the requirement for non-EU sellers using online marketplaces to register and obtain a new “F22” tax certificate until 15 April 2019. This new certificate will confirm that the online seller is up-to-date with their German VAT compliance. This certificate will need to be collected by… Read More

BREXIT NEWS: Ireland proposes postponed accounting for import VAT

In the event of a no-deal Brexit, the Irish government is proposing to implement postponed import VAT accounting. This will allow all companies who import goods from the UK into Ireland, to avoid having to pay VAT on the clearance of their goods into the country. Instead, the import VAT amounts will be postponed to… Read More

Italy announces online marketplaces VAT fraud obligations

Italy has announced plans to make online marketplaces responsible for the VAT on sales of electronic goods under a value of €150, made by non-EU sellers.  If implemented this will apply to sales of mobile phones, video games, tablets and games consoles for example. Under these new rules, it will mean that the online marketplaces… Read More

Cyprus advises companies to make EU Refund Directive claims by 10 March 2019

The Cypriot tax authorities have recommended that Cypriot and UK businesses, who use the EU Refund Directive mechanism to claim back VAT incurred in the UK and Cyprus during 2018, should complete their applications by 10 March 2019. Normally these types of claims would have a submission deadline of 30 September in both countries. However,… Read More

Bulgarian National Revenue Agency publishes guidance on VAT and customs implications of Brexit

On 25 February 2019, the Bulgarian National Revenue Agency published guidance on the potential VAT and customs implications of a no-deal Brexit for Bulgarian companies. Within this guidance the National Revenue Agency provides various recommendations to companies doing business with the United Kingdom concerning; • Registration with the customs authorities for trading with non-EU countries;… Read More

Poland VAT split payments to become mandatory for some businesses from July 2019

From 1 July 2019, Poland will introduce a temporary mandatory split payment regime for companies involved in business to business (B2B) sales within in certain sectors prevalent to VAT fraud. Once introduced the split payment procedure will mean that customers of the businesses affected will have to pay the VAT amount of a sale directly… Read More

Netherlands cuts VAT on e-books to 9%

From 1 January 2020, the Netherlands will cut the VAT rate applicable on e-books from 21% to 9%. This follows the EU Councils proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article.