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The German tax authorities have published a long-awaited circular on the VAT treatment of supplies in consignment stocks or for ‘shipment on hold’.
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The Ministry of Finance has stated that Russian taxpayers who acquire access to the on-line hotel reservation system booking.com shall pay VAT.
The Supreme Court has ruled in support of the tax authorities’ position that VAT not paid by a fiscal agent can be recovered from the latter.
Supply of goods with installation services is treated as a single VATable transaction. This generally triggers an obligation to register for VAT.
It is expected that the tax-free system will start operating from 1 October 2017, initially in Moscow, Saint-Petersburg and Sochi.
News
The VAT exemption for small entrepreneurs in Austrian VAT law recently underwent two changes.
The AEAT was formally announced in Royal Decree 596/2016 of 2 December and its entry into force has been approved with effect on 1 July 2017.
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...
The standard VAT rate in Malta is 18%. However, certain exemptions apply.
German Courts recently considered a case in which a UK business leased space at trade fairs in Germany. The business incorrectly charged German VAT.
From 1 July 2016 non-EU businesses must file applications electronically. Businesses must still submit the original invoices and import notices.