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Electronic invoicing in Italy

We remind you that on 1st January 2019 the electronic invoicing obligation will start for all operations between residents or established subjects.
 
“Electronic” means invoice issued or received in any electronic format, which makes the document unalterable.  Read more

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VAT Treatment of Payment Services in Ireland

The Revenue Commissioners have published a new Tax and Duty Manual, “VAT Treatment of Payment Services”. Certain financial services including negotiating or dealing in payments and transfers are exempt from VAT and this new manual provides guidance in relation to the nature of such exempt services. Read more

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Prohibition of Abusive Practices in Ireland

The decision of the Court of Justice of The European Union (CJEU) in the case of Edward Cussens & Others v T.G. Brosnan C-251/16 was published on 22/11/2017. The case concerned the recovery of VAT in relation to property sales. Questions relating to the application of the principle on the prohibition of abusive practices in Ireland were referred to the CJEU. Read more

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