German VAT Invoice Requirements

Two recent ECJ cases that were joined into one hearing continue the trend of the last few years of rolling back the German authorities’ one-time insistence on pedantically precise details on VAT invoices. The cases concern addresses on VAT invoices, and whether they need to be precisely the address at which the supplier carried out…

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Input VAT Recovery and Time Limits

The CJEU (Court of Justice of the European Union) judgement in Volkswagen AG (C-533/16) confirmed that when VAT is charged by a supplier to a customer – several years after the supply took place – Member States cannot deny a VAT refund to that customer solely based on the expiry of a time limit running…

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VAT and Brexit: Latest Update

Preparation For No Deal Brexit As of the time of writing (5 November) the UK and EU have still not agreed the terms of Britain’s departure from the EU, scheduled for 29 March 2019. The UK has published a paper to assist businesses with the VAT aspects of a “No Deal” Brexit, should no agreement…

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VAT Latest News

Switzerland:  VAT rate reduced The Swiss tax office will be reducing their VAT rates with effect from 1st January 2018.  The normal VAT rate will be reduced to 7.7% and the special rate for accommodation will be 3.7%.  The reduced rate of 2.5% will remain unchanged. Norway: Translations required The Norwegian Tax Office has requested…

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