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 […]
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 […]