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France confirms entertainment expenses must be in company’s name

The French Supreme Court has confirmed that French VAT may only be deducted on restaurant entertainment costs if the receipts are in the name of the company. The case involved staff of a company wh...Continued

VAT

French Finance Bill to confirm VAT rate rises and changes

The 2014 French Finance Bill has been announced this week, confirming a number of already announced French VAT rate changes, including: The standard French VAT rate is to rise from 19.6% to 20% on...Continued

VAT

German VAT invoice requirements

Below is a summary of changes to the requirements for German VAT invoices.  This follows the Parliamentary approval of a new Act to implement a range of changes to bring German VAT compliance rules in...Continued

VAT

France to raise VAT rate on art from 7% to 10% Jan 2014

French VAT on the sale of art is to increase from 7% to 10% on 1 January 2014. French VAT rate increases This rise comes as French VAT rates are simplified to match EU VAT rates - including a higher...Continued

VAT

German VAT invoice and compliance rules changes

From the 1 June 2013, new German Value Added Tax rules on invoices came into effect following the implementation of the 2nd EU VAT Directive on Invoices.  There were also a range of other changes, inc...Continued

VAT

German revision of live event ticket sales by organisers

Germany has changed the rules to determine the German VAT place of supply on the sale of tickets to live event by organisers. Change in German VAT event and exhibitions rules Previously, where ticke...Continued

VAT

France set to drop digital sales tax proposal

France’s government is likely to quietly drop a plan to introduce a French sales tax on digital services such as the provions on internet access, online advertising etc. The plan, raised in Februar...Continued

VAT

Germany VAT compliance update

The German VAT authorities have provided details of the latest changes to the German VAT compliance regime. This includes:  Non-resident businesses are still regarded as foreign entities for VA...Continued

VAT

France VAT invoice compliance rules tighten

The French Supreme Court has imposed tighter rules for foreign companies processing French VAT invoices. In a recent court decision, a French VAT registered business was ruled as not being able to ...Continued

VAT

Germany VAT concessions curbed

The German Ministry of Finance has curbed a concession on the German VAT treatment of wholesale cross-border supplies. Reduced German VAT import simplification Currently, supplies from wholesalers t...Continued