Published on December 11, 2020 in the Official Journal of the European Union Directive (EU) 2020/2020 of the Council, of December 7, 2020, which modifies Directive 2006/112 / EC in relation to temporary measures in relation to the value added tax applicable to vaccines against COVID-19 and medical devices for in vitro diagnosis of this disease in response to the COVID-19 pandemic. A new article 129.bis in Directive 2006/112 / EC is added by virtue of which Member States may adopt one of the foll...

The British tax authorities (HMRC) have published a "Revenue and Customs Brief 20 (2020)" so to explains the actions they are taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they've been having difficulties in obtaining a certificate of status.

The European Commission is financing a project taking plaplace between 1 Oct 2020 and 0 Nov 2021 which aim is to evaluate the impact of digitalization in different aspects related to the management of VAT, namely:   Digital Reporting and e-invoicing;The VAT treatment of the platform economy;Single EU identification number, and aspects related to the import One-Stop Shop and the low-value threshold, with a particular focus on SMEs. The findings are expected to contribute to the preparation of a f...

One of the aspects of the Brexit which will have a significant practical implication is how to recover the input VAT which non-resident UK companies operating in other member states may incur since the 1st January 2020, when there is no local VAT charged and, as a result, there are no periodical VAT returns where such input VAT can be compensated. Vice versa, non-resident companies from any other member state operating in the UK will face the same problem since this date.   The change that the B...

The UK has left the EU and at the end on the transitory period on the 31st of December 2020 it will leave the EU single market and customs union. As a result, from 1 January 2021 the rules for trading with the UK will change for EU companies trading with this country, which has lead its tax authorities to launch an information site with practical aspects to consider. Given its practical approach, it is of special interest on this matter the article "UK VAT-Bad Brexit News for Non-Established Bus...

As the end of the transitory period contemplated in the Withdrawal Agreement approaches, the Spanish Customs authorities have issued its Customs management Informative Note number NI GA 27/2020 of November 3, where they give instructions about the impact of Brexit on the use of the EORI numbers a how to manage the possible different scenarios. The note stresses that, in terms of conditions of access to the market, a new scenario opens that would be quite different from the previously existing si...