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 in e-commerce : EU tax obligations of sellers and digital platforms
VAT compliance in e-commerce is of big importance, as online sales of goods and services continue to gain ground within the European Union. The e-commerce market is currently shared between the direct e-sellers, the intermediaries […]
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
The EU-established companies can claim back the foreign VAT supported on their business purchases and travel expenses incurred in different member states of the European Union. The EU VAT recovery procedure for European businesses is […]
VAT refund in Emirates : foreign business visitors in the UAE
Implemented since 2018, the VAT is charged in the United Arabs Emirates with the rate of 5% on most locally provided goods and services. VAT recovery solutions are offered by the Federal Tax Authority of […]
VAT audit : compliance of cross-border operations and tax opportunities
In the context of frequent legislative changes in indirect taxation within the EU and in non-European countries, companies must permanently adjust their accounting and reporting processes to new VAT rules. Rigorous tax monitoring makes it […]
E-invoicing in Germany : new obligation for resident companies
The implementation of the electronic invoicing in Germany is planned starting from January 2025, following a precise timetable. In this context, the Federal Ministry of Finance has recently prepared the draft of an official letter […]
German VAT refund guide : EURO 2024
On this Friday 14th of June, the UEFA is launching the 2024 European Football Championship. Hold in Germany across 10 cities until July 14, this sport event will attract 24 European teams, around two million […]
Romanian VAT deduction : new e-invoicing requirements and penalties
Since January 2024, the Romanian tax payers must report their B2B invoices for local sales of goods and services to the tax administration ANAF. The reporting was to be done electronically within 5 working days […]