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...
Published on December 11, 2020 in the Official Journal of the European Union Directive (EU) 2020/2020 of the Council, of December 7, 2020, which modifies Directive 2006/112 / EC in relation to temporary measures in relation to the value added tax applicable to vaccines against COVID-19 and...
The British tax authorities (HMRC) have published a "Revenue and Customs Brief 20 (2020)" so to explains the actions they are taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they've been having difficulties in obtaining a certificate of status.
The European Commission is financing a project taking plaplace between 1 Oct 2020 and 0 Nov 2021 which aim is to evaluate the impact of digitalization in different aspects related to the management of VAT, namely: Digital Reporting and e-invoicing; The VAT treatment of the platform economy;...
