Where is the fixed establishment concept heading?

Ecommerce

Should the presence of personnel be a necessary criterion for a fixed establishment? Many years ago the European Commission thought that it was not necessary.

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VAT implications of remote workforce

Ecommerce

Employees remaining in home quarantine are cancelling business trips and deliverling services remotely. What are the VAT consequences?

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Three paths to VAT compliance

Ecommerce

In October 2020, Poland, Greece and India will implement new VAT reporting obligations. Should any of them become a global standard?

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E-commerce VAT package and non-EU sellers

Ecommerce

The good news about the postponed implementation of the VAT E-commerce Package is that businesses will have more time to prepare for the upcoming changes.

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Trust but verify - VAT and procurement

Checking data

Trusting that an invoice received from the supplier is correct regarding the VAT treatment of the transaction is very risky.

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New reporting obligations for payment service providers

poland

There is still a long journey to solve the e-commerce VAT problem for good. Getting the right data is only the first step in the VAT collection process.

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Polish VAT - never a dull moment

Poland: Malbork Castle

Poland’s VAT compliance landscape is highly dynamic. The Polish government has recently implemented many VAT reforms to make the VAT system more fraud-proof.

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Should VAT professionals care about DAC 6?

transparency

DAC 6 explicitly excludes from its scope “VAT, customs duties and excise duties”. Does this mean that indirect tax professionals do not need to care about the new rules?

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Incoterms® 2020: Are they relevant for indirect taxes?

containers

It often happens that trade partners focus on the commercial aspects of the Incoterms and are not aware of possible customs and VAT implications.

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