In its publication dated 19th June 2023, the Swedish VAT Authority (Skatteverket) has clarified its position in relation to the 2020 quick fix relating to the call-off […]
Sweden clarifies its position in regards to fixed establishments in Sweden
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Switzerland will introduce deemed supplier rules for online marketplaces
On June 16, 2023, the Swiss Parliament adopted the amendment to the VAT Act which will introduce the deemed supplier rules for online marketplaces. These new proposals […]
United Kingdom and Isle of Man – Change to interest rates applied to late VAT payments and overpayments.
In the UK, HMRC charge late payment interest from the first day that the VAT payment is due until the day it is paid in full. Interest […]
Change in HMRC – VAT registration helplines
From 22nd May 2023, HMRC is closing its help line that assists companies in its VAT registration application process. Advisers working in this help line team will […]
Top 5 risks areas for cross-border VAT
With all the advancements in technology, communication and transport that have happened over the last few decades, it has allowed businesses the opportunity to conduct cross border […]
Swiss periodic VAT return modified to incorporate increase in VAT rates from January 2024
In advance of the increase in VAT rates in Switzerland from 1st January 2024, the Swiss VAT Authorities have published a modified periodic VAT return form to […]
2023 Intrastat thresholds
The table below lists the intrastat thresholds for 2023, above which there is an obligation to submit intrastat declarations to declare intra-community trade. Country Dispatch Arrivals Austria […]
The Windsor Framework and its impact on VAT in Northern Ireland
On 27th February 2023, the UK Government and the EU reached a new agreement, known as the Windsor Framework, to change some elements of the previously agreed […]
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