Vat News March 2021
European Union
EP reports regarding the special scheme for small enterprises and meas...
Newsletter
17/09/2018 - European UnionEP reports regarding the special scheme for small enterprises and measures to strengthen administrative cooperation
The European Parliament has published its final reports regarding the special scheme for small enterprises and regarding the amended proposal regarding measures to strengthen administrative cooperation in the field of value-added tax.
European Union
Romania – European Court of Justice Case, C-69/17 – Input VAT...
Newsletter
17/09/2018 - European UnionRomania – European Court of Justice Case, C-69/17 – Input VAT paid before and after a reactivation of a VAT number
The ECJ has held that Member State cannot refuse the right to deduct input VAT on the sole ground that:
- - an acquisition took place when a taxable person had its VAT number revoked and
- - the respective invoice was issued when the VAT number was reactivated.
Norway
Administrative cooperation between the European Union and Norway
Newsletter
12/09/2018 - NorwayAdministrative cooperation between the European Union and Norway
The agreement on administrative cooperation, combating fraud and recovery of claims in the field of value added tax between the European Union and Norway, has entered into force on 1 September 2018.
The Netherlands
Taxation of rental income
Newsletter
12/09/2018 - The NetherlandsTaxation of rental income
The State Secretary for Finance has published clarifications regarding rental income, indicating that VAT is only due where a tenant, acting as a VAT entrepreneur, rents out (part of) his home to persons staying for a short period, in the context of his hotel, pension, camp or holiday business. In that case, the reduced VAT rate of 6% applies.
United Kingdom
“Local authorities and similar bodies” guidance update
Newsletter
31/08/2018 - United Kingdom“Local authorities and similar bodies” guidance update
The guidance notice on “Local authorities and similar bodies” has been updated by HMRC. The update includes information regarding the calculating method of VAT attributable to exempt supplies is updated, new rules on occasional breaches of the insignificance test as well as updated contact details for HMRC.
Sweden
VAT exemption on the sale of fixed assets and intangible assets
Newsletter
31/08/2018 - SwedenVAT exemption on the sale of fixed assets and intangible assets
The Tax Agency has published a statement regarding the transfer of assets purchased without the right to deduct input VAT, indicating that assets held as inventory should not be excluded from the exemption. Furthermore, certain services (e.g. intangible assets) should equally be included.
Portugal
VAT exemption for travellers residing outside European Union
Newsletter
31/08/2018 - PortugalVAT exemption for travellers residing outside European Union
The Portuguese tax authorities have clarified that purchases from non-EU residents are VAT exempt when the following conditions are met:
- The private purchaser is resident outside the European Union;
- Until the end of the third month upon the transfer, the goods are transported outside the European Union in the personal luggage;
- Together with the goods, the purchaser has available the respective invoices, which must contain:
o the identity and domicile or habitual residence of the purchaser;
o the reason of exemption;
- The purchaser has an identification document, the electronic proof of registration and the boarding pass demonstrating the departure from the EU.
Austria
Grant of easements subject to regular VAT rules
Newsletter
31/08/2018 - AustriaGrant of easements subject to regular VAT rules
The Federal Tax Court has held that the grant of easements for consideration by farmers and foresters does not fall under the flat rate scheme for farmers.
United Kingdom
Supreme Court ruling on a VAT Group’s right to reimbursement
Newsletter
30/08/2018 - United KingdomSupreme Court ruling on a VAT Group’s right to reimbursement
The Supreme Court has held, for supplies made by a group, the right to the VAT refund belongs to the representative member of the VAT group. (Taylor Clark Leisure Plc [2018] UKSC 35).
United Kingdom
VAT Guidance in absence of Brexit deal
Newsletter
30/08/2018 - United KingdomVAT Guidance in absence of Brexit deal
HMRC has published guidance on VAT for businesses in the event that there is no Brexit deal. Should there be no agreement when the UK leaves the EU, this document informs business about the VAT implications for supplies between the UK and EU Member States, detailing several specific situations.
Hungary
Indirect tax measures package
Newsletter
30/08/2018 - HungaryIndirect tax measures package
Effective from 1 January 2019:
- the treatment of vouchers will be brought in line with the EU VAT Voucher Directive (2016/1065), indicating that VAT must be charged on each transfer if, upon the issue, the VAT treatment attributable to the underlying supply of goods or services can be determined with certainty and
- the main rule of the place of supply will be applicable to certain electronic services rendered to a non-taxable person by a provider established in the EU, unless the tax payer opts for the application of the special rule.
Finland
Simplification VAT Rules for digital economy
Newsletter
30/08/2018 - FinlandSimplification VAT Rules for digital economy
Effective from 1 January 2019, entities providing broadcasting, electronic or telecommunications services in Finland will be able to choose to be subject to VAT in their country of establishment, when the value of supplies performed in Finland during the ongoing and the previous year is not higher than EUR 10,000.
Welcome to VAT SYSTEMSOUR NETWORK
From VAT recovery to foreign VAT registrations, Sales Taxes, Customs, foreign payroll and permanent establishment issues, VAT Systems acts as a one-stop-shop for all international taxation issues in over 50 countries.
Through our own companies and our international network of tax specialists, we provide services to Key Accounts and Mid-caps established in more than 30 countries.
France
15 Pl. du Général Catroux
75017 Parisinfo@vatsystems.eu
![]() |
VAT Systems France is certified ISO 9001:2008 |

