VIDA package approval on November 5, 2024
The EU reform of the VAT in the digital age has been approved by ECOFIN on this Tuesday, November 5. ➡️ The 27 EU member states have finally reached a compromise, under the presidency of […]
VAT recovery in the United Kingdom : refunds for non-UK businesses
The UK VAT recovery for businesses established outside the United Kingdom is covered by the VAT Act 1994 and VAT Regulations1995 & 2020. Foreign companies without VAT registration in the UK can claim back the […]
VAT on accommodation services : invoicing of no show
On October 9, 2024, the French Council of State issued two decisions concerning the application of VAT on hotel rooms billed to customers in the event of no show and failure to cancel the reservation […]
Input VAT deductions : exempt transactions with right to deduction
The general rules of the European VAT imply that companies carrying out non-taxable or exempt transactions cannot recover the VAT borne on expenses incurred for their realisation. However, certain exempt transactions give rise to the […]
VAT refund in Norway : non-resident companies
VAT refund in Norway can be claimed by non-resident companies on their business related purchases and travel expenses. Foreign companies with a valid VAT registration in Norway can deduct the input VAT in their periodical […]
Undue VAT : new preliminary ruling from the CJEU
In the judgment of 05/09/2024 (C 83/23), the CJEU introduces a new condition for the direct reimbursement by the tax authorities to the purchaser of goods of the VAT unduly charged and paid by the […]
VAT e-commerce : EU tax obligations of sellers and digital platforms
The compliance with the rules of the VAT in e-commerce is of big importance ourdays, as online sales of goods and services continue to gain ground within the European Union. The e-commerce market is currently […]
VAT on training costs : upcoming changes in January 2025
The European Directive 2006/112/EC provides the VAT exemption on education and training costs, under the conditions set by the Member States. This exemption is applied within the EU and in the United Kingdom, in accordance […]
VAT on television services : comments of the French Council of State on complex supplies
In its decision No. 488974 of July 23, 2024, the French Council of State rejects the challenge of the company Groupe Canal + SA against the administrative comments on the scope of the art. 257 […]
EU VAT REFUND : simplified tax recovery for European companies
EU VAT refund for businesses: we help you to recover your foreign VAT in Europe.
