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Webinar | E-Commerce: new EU VAT rules for B2C distance sales of goods and services will come into force on July 1, 2021

A major VAT reform is coming in effect on July 1, 2021 in the Member States of the European Union. Companies providing certain services or deliveries of goods to private individuals located in the EU Member States, will be able to register at the VAT Mini One Stop Shop (MOSS) in a single EU Member State, where they can declare and pay VAT on all of their sales in EU Member States. Read more

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E-invoices in Poland

The Ministry of Finance announces the introduction of e-invoices.

The Ministry of Finance has published a draft amendment to the VAT Act, which announces the introduction of e-invoices, i.e. a standardized form of a document which will be transparent and legible for all users. The new solution will not be obligatory from the beginning however the taxpayer choosing e-invoices will receive a VAT refund faster. Read more

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Principle of continuity for unfinished operations between the eu and the uk at the end of 2020

Continuity principle for unfinished operations between eu and uk (at the end of 2020)

The transitional period, which began on February 1, 2020, which extended the tax effects of Brexit to January 1, 2021, ended on December 31, 2020.

According to the provisions of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union, the United Kingdom will no longer be part of the Unique Market and the Customs Union of the EU and will become, in effect, for the purposes of VAT, a “third country”. Read more

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La Représentation Fiscal is a founding member of the Association of French Tax Representatives

La Représentation Fiscal (LRF) is a founding member of the Association of French Tax Representatives  (Association des Représentants Fiscaux Français  – ARFF), a professional association with a mission to offer its Members a forum for discussion and exchange on any tax or customs subject related to the tasks of accredited tax representative. Read more

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France: Simplification of formalities related to distance sales (B2C) of excise products from January 1, 2020

Finance Law No. 2019-1479 of December 28, 2019 for 2020 has simplified the formalities relating to distance sales of products subject to excise duty.

This provision covers the sales of excise products already released for consumption in a Member State of the European Union and sent directly or indirectly by a supplier not established in France to be delivered to individuals residing in France (B2C). Read more

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Irish VAT rate change to become effective on September 1st

The Irish Government has announced a change to Irish VAT rate under the July Jobs Stimulus Package, a set of measures designed to support businesses.

As part of these measures, there will be a six-month reduction in the standard rate of VAT from 23% to 21%, from 1 September 2020 to 28 February 2021.
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