Article
VAT: Rules on supply and installation
Supply of goods with installation services is treated as a single VATable transaction. This generally triggers an obligation to register for VAT.
Article
Russia prepares new tax-free system
It is expected that the tax-free system will start operating from 1 October 2017, initially in Moscow, Saint-Petersburg and Sochi.
Article
Spain introduces new Immediate Information Supply System (SII)
The AEAT was formally announced in Royal Decree 596/2016 of 2 December and its entry into force has been approved with effect on 1 July 2017.
Article
How hard is a Hard Brexit?
What will a Hard Brexit mean for you and your business? Learn more.
Article
A short guide to distance selling
Distance selling is the term used to describe when goods are sold from a supplier in one EU member state to a customer in another member state who is not...
Article
VAT legislation in Malta
The standard VAT rate in Malta is 18%. However, certain exemptions apply.
Article
German courts simplify VAT correction procedures
German Courts recently considered a case in which a UK business leased space at trade fairs in Germany. The business incorrectly charged German VAT.
Blog
EU sets deadline for VAT refunds : Applications must be filed by 30 June
From 1 July 2016 non-EU businesses must file applications electronically. Businesses must still submit the original invoices and import notices.
Article
Italy: ‘Flat tax’ for new residents introduced
Details of a scheme for foreigners wishing to take advantage of the country’s new flat tax on foreign income have been released.
Article
What does Italy’s new flat tax mean for you?
What does Italy's new flat tax rate mean for you and your business? HLB's Marco Gragnoli explains everything.
Article
VAT after Brexit
Article
Imports: Germany exempts new cars from VAT
Special VAT rules apply to cross-border supplies of motor vehicles. These rules concern businesses, and also private individuals.