Category: International

UK VAT Plan for Brexit

Even though we’re on the brink of change it’s not too early to make a Brexit VAT plan.  Here’s what you can do – 1. Map out how all of your purchases and sales work in terms of geography and contracts – check you include all that you’re doing and how you’re doing it. 2. […]

Good VAT news on German call-off stock

Holding a stock of goods in another EU country can mean you have to register for VAT there as well.  As the German rules haven’t mirrored ours you had this dual registration problem even if the goods were already allocated to the customer – like with call-off stock.  KMLZ’s latest newsletter http://www.kmlz.de/en/node/448 outlines a court […]

VAT News from across Europe

A few changes are being made to VAT in other countries – thanks to KMLZ newsletter – “AUSTRIA simplifies burden of proof for intra-Community triangular supplies +++ BELGIUM is to abolish advance payments if quarterly VAT returns are filed +++ FRANCE may raise its standard VAT rate +++ HUNGARY is changing its mandatory invoice requirements […]

UK VAT on Non-EU B2C Distance sales

Talking to a new client on Friday about UK zero-rating their B2C non-EU sales and realised there’s another angle to explore. If distance selling within the EU can create a liability to pay VAT where the customer belongs, could that extend to non-EU B2C sales? There are now 114 countries operating a VAT-type system. How […]

UK VAT – EU Call-off stock

Call-off stock has always had potential to cause VAT problems.  By call-offs being treated the same as any other EU B2B supply it can seem quite straightforward.  However, the arguments erupting across the EU underline the need for all call-off arrangement to be supported by clear documentation. A problem case in Germany involved a UK […]