Filter results
Filter insights by:
Topic
Service
Industry
Filters applied:
Showing 8 of 8 content results
VAT Own staff required for a fixed establishment
The Court of Justice of the EU (CJEU) stated in its important VAT case C 931/19 (Titanium) that own staff is required for a fixed establishment (FE) to be created. If the owner of the property does not have his own staff for the rental then this property does not create a FE for him. Based on previous decisions by CJEU it was not clear whether presence of own staff and technical resources is always required to create a FE. Several EU countries (MSs) should change their policies as a result of this decision.
Aiki Kuldkepp
Robert-Jan Brethouwer
| 4 min read | 08 Jun 2021
E-commerce OSS registrations are open in the Netherlands
As of 1 July 2021 all intra-EU distance sales of goods (e.g. all online sales from the stock located in the EU ), will be subject to VAT in the EU MSs where customers are located (in the country of arrival of the goods).
Aiki Kuldkepp
Robert-Jan Brethouwer
| 3 min read | 16 Apr 2021
E-commerce Major changes for importers of low-value goods into the EU
As of 1 July 2021, all imports will be subject to VAT unless the Import One Stop Shop (IOSS) is used.
Aiki Kuldkepp
Robert-Jan Brethouwer
| 3 min read | 16 Apr 2021
E-commerce Major changes for sellers via online platforms on 1 July 2021
If you are selling not only via your own webshop but also via other electronic interfaces/online platforms (hereafter: “platform”) then the following changes may be relevant for you. The changes apply for both goods and services sold via platforms, we hereafter look at the changes applicable for goods.
Aiki Kuldkepp
Robert-Jan Brethouwer
| 3 min read | 16 Apr 2021
VAT Major changes on 1 July 2021 in rules for retailers selling online across the EU
If you are a retailer selling goods online across the European Union (EU), major changes will take place for your B2C business on 1 July 2021. In this article we look at the changes for online sellers who deliver the goods from a stock (such as fulfilment center) located in one or more EU Member States.
Aiki Kuldkepp
Robert-Jan Brethouwer
| 6 min read | 02 Apr 2021
Brexit Businesses claiming UK VAT refunds
If you are an EU business, and you have incurred VAT before 31 December 2020, you can still recover the UK VAT by submitting an EU refund claim in the country where you are established. Claims can only be made until 31 March 2021 after which time the ability to claim online through your own EU member state tax authority’s website will cease.
Aiki Kuldkepp
Robert-Jan Brethouwer
| 5 min read | 16 Mar 2021
Brexit UK Businesses Claiming VAT Refunds in the Netherlands
If you are a UK business, and you have incurred VAT in the Netherlands or any other EU Member State (MS) before 31 December 2020, you can still recover the VAT by submitting an online claim in the UK until the 31 March 2021. Afterwards, UK companies will be able to claim VAT incurred in the Netherlands or other EU MSs under so-called “13th Directive procedure”.
Aiki Kuldkepp
Robert-Jan Brethouwer
| 4 min read | 16 Mar 2021
Brexit VAT and Customs aspects of trade with the Northern Ireland after Brexit
From 1 January 2021, a VAT number of the customer with the "XI" prefix is required for the B2B deliveries to the Northern Ireland (NI) to qualify as exempt intra-EU supplies. The threshold for cross-border B2C selling from EU countries to NI (so-called EU "distance sales") is £70,000. Businesses making distance sales from EU MSs to NI must register for UK VAT if the value of their distance sales into NI during a calendar year goes over the distance selling threshold. Businesses bringing or receiving goods into Great Britain (GB) or Northern Ireland (NI). VAT will continue to be accounted as it is currently on goods sold between GB and NI.
Aiki Kuldkepp
Robert-Jan Brethouwer
| 7 min read | 15 Jan 2021