News & Resources

UK – Making Tax Digital Stage 2 The 1st of April 2020 saw the coming into force of Stage 2 of the UK’s Making Tax Digital provisions. These...

As of the 1st of January 2020 a package of the so-called 4 ‘Quick Fixes’ came into force. One of the...

Hungary: Real-Time Reporting Extended to B2C Invoices B2B traders in Hungary have been obliged to upload real time data on transaction for the last...

On 1 July 2021, new VAT legislation is being introduced in the European Union (EU) affecting the VAT treatment of cross-border B2C sales.  The...

The Brexit deal agreed between the UK and the EU has shortened the normal deadline for submissions for the Directive 2008/09/EC (formerly the...

The Brexit transition period will be ending as of the 1st of January and the government will be introducing a new model for the VAT treatment...

With the government entering the final stages of negotiating a Brexit deal, many of our clients are wondering what it will mean for VAT refunds. As...

Ireland – standard VAT rate decrease effective from 1 September 2020  Following the same footpath as Germany, as part of the July...

Canadian province of British Columbia As of 1 April 2021 foreign suppliers of digital services like software to consumers residing in the Canadian...

We have set out below some of the practical post-Brexit cross-border EU VAT registration implications, which we believe that the UK businesses...

EU – New tax package and VAT-related reforms With a view to achieving fair, efficient and sustainable taxation in the EU, on 15 July 2020 the...

There are two new joiners to the ever-growing list of jurisdictions demanding non-resident suppliers of digital services to consumers based in their...

On the 1 July 2020 the deadline for the UK to apply for the extension of the transitional Brexit period passed. Since the UK did not opt to apply...

Following the lifting of the COVID-19 lockdown, national governments are currently trying to revive their economies. To help boost consumer...

As the governments’ announcements on VAT measures related to the COVID-19 epidemic outbreak continue to unfold at such great speed, here is our...

Here is a summary of some emergency VAT measures to combat the financial impact of this pandemic, current as at 17 March 2020: ITALY The Italian...

Not driven by the crisis, but nevertheless extremely timely, is a European Court of Justice case concerning remote consultations with Doctors (which...

Non-resident providers of B2C digital services: Obligation to VAT Register Regular VATLife readers will know that in almost every edition we cover...

Poland – changes coming into force as of 1 April 2020 As of the 1st of April 2020 a number of changes will come into force in Polish VAT, namely:...

As of the 1st of January 2020 a package of the so-called 4 ‘Quick Fixes’ came into force. One of the quick fixes was the Pan-EU simplification...

UK Brexit Brexit is now set to go ahead on 31 January, with the terms of the Withdrawal Agreement of 17 October 2019 applying (although, as at...

Non-resident digital service providers: Obligation to VAT Register: New countries from January 2020 Forcing non-resident suppliers of digital...

The EU has introduced four measures as of 1 January 2020 to help standardise and (allegedly!) simplify cross-border transactions in the Single...

There are always VAT rate changes at New Year. 2020 is not a ‘bumper’ year for these, but there are a few: Croatia A reduced 13% VAT rate is to...

The Polish government has announced a further delay in its plan to phase out VAT returns in favour of SAF-T file uploads. This will now be...

In a recent state appeal court case the authorities found that an SSC provider that involved itself in customer documentation and contract...

Two recent ECJ cases that were joined into one hearing continue the trend of the last few years of rolling back the German authorities’ one-time...

South Africa has long been one of the states that insist upon VAT registration for foreign entities supplying inward digital services, with the...

As of 1 October 2019, B2B supplies of most building and construction services will no longer require the supplier to charge UK VAT but will be...

Input VAT recovery is possible on vehicles and mobile phones within Bahrain and the National Bureau for Revenue (NBR) where there is both business...

The UAE has published the decision that official participants of Expo 2020 will be allowed VAT refunds even if they are not UAE VAT registered. Expo...

It has been confirmed that the Polish Authorities are planning on enforcing split payments for industries vulnerable to VAT fraud, in particular,...

The Chinese authorities have confirmed they will reduce the rate of VAT on the manufacturing industry from the current 16% down to 13% as of 1 April...

On 1 January 2019 Bahrain became the third of the six GCC countries to introduce VAT, following Saudi Arabia and the United Arab Emirates one year...

Provisions to force foreign suppliers of B2C digital downloads to register for and pay local  VAT/GST continue to spread to new countries...

Germany has been referred to the Court of Justice of the EU for rejecting certain applications for VAT refunds coming from businesses in other...

Businesses need to be ready for the Making Tax Digital initiative and many need to handle their records digitally from the 1st April. Over 2000...

Please be advised that we have a new mailing address for the Quipsound US office: The Quipsound Corporation4106 Wilder RoadSuite 361Bay City, MI...

Preparation For No Deal Brexit As of the time of writing (5 November) the UK and EU have still not agreed the terms of Britain’s departure from the...

Until recently, submission of the Certificate of Status document issued by non EU countries and the supporting cover letter that details any...