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 […]
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 […]
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 […]
VAT reform in the EU : VIDA approval delayed
The vote of the ECOFIN on the European VAT reform was expected on Tuesday 14/05. Blocked by one of the member states, the reform will need a new agreement. The updated version of the reform […]
