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 […]
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.
Contract termination : VAT on non-provided services
EU VAT application on services in case of the anticipated contract’s termination
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 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 […]
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 […]
