The existence of a new European VAT regulation of the e-commerce, to be applied since the next 1st July, is a recurrent topic not only in specialized publications but in everyday medias. This can be easily explained by the fact that, in a higher or lower degree, the new...
Questions referred 1) Is Article 59a(b) of Directive 2006/112/EC, 1 as amended by Article 2 of Directive 2008/8/EC, 2 to be interpreted as meaning that the use of roaming services in a Member State in the form of access to the national mobile telephone network for the purpose of...
The portal of the Spanish Tax Agency (AEAT) has published a new section where all the information about the new VAT regime for electronic commerce is gathered. As has been widely commented in the media, as of July 1, 2021, all member states must have transposed the new special one-stop-shop...
With certain exceptions, VAT returns resulting to pay cannot be postponed and must be paid within the corresponding voluntary period, which deadline is: 1. For quarterly VAT returns (small companies), up to the 20th of the month following the quarter to declare. 2. For monthly VAT returns...
A call-off stock situation between a Member State and the United Kingdom , started before the end of 2020, can in principle continue during a period of 12 months, so as a maximum up until the end of 2021. According to Article 51(1) of the Withdrawal Agreement2, the VAT Directive shall apply in...
Every year trillions of Euros worth of goods are imported into EU, with the EU-27 now accounting for around 15 % of the world’s trade in goods. The European Union is implementing a new customs pre-arrival security and safety programme, underpinned by a large-scale advance cargo information...
The platform HomeAway (now Vrbo) provides intermediation services in the sector of tourism accommodation whereby it publicised apartments for rent by their owners, takes care of the reservation process including the collection of signals and offer a help-desk service obtaining a commission from...
Given the economic crisis resulting from the pandemic, the possibility to reduce the taxable base declared by the company for the case that a client, totally or partially, fails with its payment obligation, has significant practical implications and made it worthwhile to remind the conditions...
Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts through transfers through collaborating financial entities has been published at the Official Gazette of 4 February 2021. With...
The incidence of Brexit in the various taxes whose application corresponds to the Autonomous Community of the Canary Islands has been regulated by the Regional tax authorities in the Resolution of January 28, 2021, which has been published in the Regional Official Gazette of 5 February 2021. As...
Billentis Report details the fundamental changes that electronic invoicing and related processes will face in the coming years. The study provides extensive information to successfully implement and practice e-invoicing. In addition to numerous facts, the study also offers qualitative analyses...
Article 33 of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in the case of goods sold by means of a website by a supplier established in one Member State to buyers located in another Member State, when, for the...
The Official Journal of the European Union on 31 December 2020 publishes Commission Implementing Regulation (EU) 2020/2254 of 29 December 2020 on the making out of statements on origin on the basis of supplier’s declarations for preferential exports to the United Kingdom during a transitory...
Free webinars aimed for organizatios trading between the EU and this the UK are offered at the site of the UK Government. Among other, the following topics on importing and exporting goods to and from the UK are offered: Exporters Completing customs import declarations How to continue to trade...
As advanced in a former entry, a significant practical implication of the Brexit for UK companies operating in other member states is how to recover the input VAT they may incur since the 1st January 2020 in these countries when there is no local VAT charged and, as a result, there are no...
