EU VAT

Poland has changed policy on VAT payments for the COVID-19 crisis. VAT filings are due on the 25th of March, as normal. However, taxpayers may apply for a liabilities write-off or extension of the pay...Continued

Portugal has again postponed the requirement on non-resident VAT registered businesses to produce VAT invoices on approved software packages. The new deadline is January 2021. It had previously been 1...Continued

France is to impose mandatory electronic invoices on B2B from January 2023. This will include a pre-approval clearance of the invoices via the government’s Chorus Pro portal. This is already in operat...Continued

Slovenia is the latest European Union member state to agree to reclassify the VAT liability on income from the supplies of electronic books from its standard VAT rate to its reduced rate. From 2020, e...Continued

Portugal is to tighten-up its e-invoicing requirements for 2019. It is implementing a range of requirements on B2B and B2C electronic invoices, including the requirement to obtain government-controlle...Continued

The UK’s HMRC has announced today it will auto-enrol 88,700 businesses with Economic Operator Registration Identification (EORI) numbers to reduce delays on goods clearance post Brexit. Following the ...Continued

Austria is to impose on digital marketplaces detailed record keeping obligations covering transactions on their platforms by third-party foreign sellers....Continued

Italy has implemented its new anti-VAT fraud reporting requirements on marketplaces. This includes obliging online platforms to detail transactions they facilitate on behalf of third-party sellers. Th...Continued

The Greek Finance Ministry is to launch a pilot of its proposed e-invoice regime in the second quarter of 2019. The plan is to require real-time invoice clearing by VAT registered businesses for B2B a...Continued

Poland has again postponed the implementation of the VAT split payments regime, this time until 1 November 2019. The measure had already been delayed from July to September earlier this year....Continued