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France cinema tickets face VAT increase

French cinema goers face a rise in the French VAT rate from 7.5% to 10% at the start of 2014. As part of a general increase in French VAT from 19.6% to 20%, the reduced VAT rates are being simplifi...Continued

Germany rules cheque payments of VAT may trigger late penalties

The German VAT authorities have issued a late payments warning on cheque payments. German tax return settlements by cheque The German VAT office has issued guidance on the deemed payment date for ch...Continued

German increase in reduced 7% VAT rate reports

Reports are emerging of plans to harmonise the German reduced VAT rate of 7% to the standard German rate of 19%. At present, the German VAT regime categorises a number of supplies of goods at the l...Continued

France simplifies VAT registration obligations on intra-community supplies

Following the relaxation of the French VAT répondant fiscal requirement earlier this year, the French VAT authorities have further clarified the rules on the obligations on foreign traders to register...Continued

Germany provides new intra-community VAT supplies guidance

In response to industry and tax profession requests, the German tax authorities are to modify the rules for governing nil VAT charge for intra-community supplies of goods between Germany and other EU ...Continued

German VAT compliance changes January 2013

The German VAT place of supply for a number of services is set to change on the 1 January 2013. Services paid for by a company, but provided for staff members’ use and enjoyment will now be taxed i...Continued

French VAT rate increases from 19.6% to 20% in 2014

The French standard Value Added Tax rate will rise from 19.6% to 20% from 1 January 2014.  There will also be an increase in the reduced VAT rate from 7% to 10%.  Plans to raise the French super reduc...Continued

Germany may force tour operators to VAT register

The German tax authorities have submitted a proposal to require foreign tour operators sub-contracting coach tours to register for VAT, and comply with German VAT reporting. Currently, non-German c...Continued

German extends deadline for submission of input VAT deductions

In January 2012, the German VAT authorities tightened their policy on the allowance of VAT deductions on certain items.  Following this, they agreed to allow companies to continue to submit returns un...Continued

France requires electronic VAT returns for resident companies

France has imposed compulsory VAT e-filings for any resident companies which are also subject to corporation tax.  The changes the current policy which set minimum annual turnover limits for compulsor...Continued