Blogs

From the 1 October 2012, non-resident VAT companies trading in France will no longer be permitted to use the VAT répondant scheme, which helped them reduce their French VAT cash flow risks.  This chan...Continued

The EU Invoicing Directive 2010/45/EU issued in July 2010 required Member States to establish tax legislation by mid 2012 for implementation no later than January 2013. The Directive represented anoth...Continued

Germany has proved an update on its adoption of the European Union’s VAT e-invoice Directive.  Its aim is to accelerate the adoption of electronic VAT invoices, and help reduce the VAT compliance burd...Continued

The Croatian VAT authorities have adopted new VAT rules and standard VAT rate under a new VAT law. Key changes include: There are new restrictions on the deductibility of input VAT in returns. Th...Continued

Non-resident businesses in France, which may be French VAT registered under Administration Tolérance, allowing them to charge French VAT, should take note that this scheme will now not be available wi...Continued

The European Court of Justice (‘ECJ’) has ruled that Germany should change its VAT rules on the supply of labour. The Court is the highest jurisdictional body for European VAT, and so the German autho...Continued

In a move aimed at helping cash-strapped businesses, Germany has increased the cash threshold for VAT payable on a cash paid basis. Generally, European VAT is payable on an accruals basis – meaning...Continued

Brazil remains possibly the most complex country in the world from an indirect tax compliance perspective.  This update highlights some of the issues, and how companies expanding into the market shoul...Continued

Along with European Union simplification of invoice requirements for VAT, Germany has now approved new rules on the use of electronic invoices. The rules on German VAT compliance can be reviewed by cl...Continued

France has put forward plans to increase VAT on non-alcoholic drinks in 2012. The announcement was made by Prime Minister Fillon as part of the 2012 Budget plans. The drinks included are: lemonade,...Continued