Distance selling is the term used to describe when goods are sold from a supplier in one EU member state to a customer in another member state who is not registered for VAT.
German courts simplify VAT correction procedures
German Courts recently considered a case in which a UK business leased space at trade fairs in Germany. The business incorrectly charged German VAT.
EU sets deadline for VAT refunds : Applications must be filed by 30 June
From 1 July 2016 non-EU businesses must file applications electronically. Businesses must still submit the original invoices and import notices.
International Women’s Day: Being more and the myth of having it all
Can the modern career woman have it all? To mark International Women’s Day, three female accountants offer their thoughts.
Italy: ‘Flat tax’ for new residents introduced
Details of a scheme for foreigners wishing to take advantage of the country’s new flat tax on foreign income have been released.
What does Italy’s new flat tax mean for you?
What does Italy’s new flat tax rate mean for you and your business? HLB’s Marco Gragnoli explains everything.
VAT after Brexit
VAT after Brexit2 March 2017The UK’s departure from the EU will have significant VAT and Customs implications for many businesses. Although the UK is likely to remain in the EU for at least the next two years, businesses will need to plan ahead as the details of the UK’s new relationship with the EU become clear. VAT, Brexit and the … Read More
Imports: Germany exempts new cars from VAT
Special VAT rules apply to cross-border supplies of motor vehicles. These rules concern businesses, and also private individuals.
Time for a VAT check up?
Why businesses should carry out regular reviews of their VAT process and appoint a responsible person internally for this purpose.
BEPS: German draft law on Anti-Patent-Box provision
On 25 January 2017, the German Federal Government adopted a draft law against harmful practices in connection with BEPS.
VAT registration in France – a practical guide
Everything you need to know about registering VAT and your business in France