Blogs

The European Court of Justice (ECJ), the highest court of appeal for EU matters, has today ruled that trading in digital currencies, such as bitcoin, is VAT exempt.  This is on the basis that they...Continued

On 20 October, Poland’s Constitutional Court (Trybunał Konstytucyjny) challenged the recent EU ruling that VAT on e-books must be at member states’ higher, standard rates. Printed books in the...Continued

Germany’s Ministry of Finance has provided guidance on the procedures for correcting when too much German VAT been paid. The new decree, based on a court ruling from the Budesfinanzhof, concern...Continued

The French VAT authorities are stepping up measures to improve VAT compliance and collections. Compulsory French VAT software As part of the latest French Budget for 2016, all VAT registered entrepr...Continued

France is to lower its distance selling VAT threshold from €100,000 to €35,000 per annum from 1 January 2016. The change was announced as part of the 2016 Finance Bill last week. France’s decision ...Continued

Germany has received a reasoned opinion (request) from the European Commission to bring its Tour Operators Margin Scheme (TOMS) into line with the EU VAT Directive. TOMS allows tour operators...Continued

German is to increase its Intrastat arrivals (Eingang) threshold from €500,000 to €800,000 per annum from 1 January 2016. There will be no increase to the dispatches (Versand) threshold of €500,00...Continued

The German fiscal court, BMF, provided some further VAT guidance on the rules surrounding services provided to exhibitions and other live events. The provision of hosts/hostesses is also includ...Continued

The Nigerian Federal Inland Revenue has confirmed plans to double the Nigerian VAT rate from 5% to 10% this year. The rise is seen as necessary to cope with the fall in world oil prices, which have...Continued

A lower tax court in German has ruled that full accounting and invoice records are not a prerequisite for entitlement to zero nil VAT rating on intra-community supplies. The case under review conce...Continued