China VAT Law : challenges and opportunities
Announced in December 2024, the new Value Added Tax Law will come into effect in China on January 1st, 2026.
Request for French Tax Ruling: Digitalised Procedure
Since January 16, 2025, businesses can submit their formal request for a tax ruling regarding their situation under a specific tax regulation directly through the secure messaging system of the professional space on the French […]
E-commerce and Excise Duties : EU Court’s Ruling
The recent ECJ ruling of 19 December 2024 in case C-596/23 underscores the impact of transport facilitation by vendors on their tax liabilities for the cross-border sale of excise goods to individuals. Similar to EU […]
VAT Regularisation in France: Administrative Clarifications
The French tax administration has recently updated the BOFiP (Bulletin Officiel des Finances Publiques) comments regarding the timeframes for suppliers to rectify invoices in the event of VAT errors identified by the recipient. This correction […]
VAT Recovery in Turkey : financial leverage for international businesses
Certain business expenses incurred in Turkey by non-resident companies may be eligible for VAT refund. The application for VAT refund in Turkey must be submitted before December 31 of the second year following the year of expenses. BTOBNICE accompanies companies in their foreign VAT recovery in Turkey.
Electronic VAT exemption certificate
Approval of the electronic VAT exemption certificate within the European Union.
Contract termination : VAT on non-provided services
EU VAT application on services in case of the anticipated contract’s termination
VAT refund in Iceland : 6 years retroactivity for foreign companies
VAT refund opportunities in Iceland for foreign businesses from all around the world.
French input VAT 2022: deduction’s limitation until 31/12/2024
The Article 208 of Annex 2 of the French General Tax Code allows taxable persons to deduct the French input VAT not declared in a due course within the limitation period of 2 years from […]
EU special scheme for small enterprises : upcoming changes in 2025
The Article 284 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax authorises EU Member States to exempt from VAT sales made by resident companies not exceeding […]
