US – Challenges for Remote Vendors
Last week was six years since the U.S. The Supreme Court issued a landmark decision in the Wayfair...
Foreign Suppliers of Digital Products – Business and Occupation Tax Liability
Some time ago, I came across one exciting and intriguing tax scenario regarding the supply of digital products...
Global Trend – Electronic Invoicing and Digital Tax Reporting
We are witnessing more and more countries implementing a digital tax reporting system. There are a few reasons...
DAC 7 – Reporting Obligations for Digital Platforms
Introduction The digital economy has rapidly grown in the last few years. The blossoming of the digital platform...
One-Stop Shop Schemes – Brief Overview
The European Union introduced the E-Commerce VAT (Digital VAT) package on July 1, 2021. The adoption of the...
CESOP Framework – EU Cross-Border Payments Reporting and VAT Compliance
Introductory notes Almost four years have passed since the Council adopted a legislative package establishing a framework for...
Amazon – Challenges of VAT Compliance for Merchants and Suspension of Accounts
Digital Marketplaces Establishing e-commerce digital marketplaces such as Amazon, Alibaba, eBay, and others has allowed businesses in the...
Digital Platforms – Deemed Supplier Liabilities
The European Union E-Commerce package introduced many significant changes to electronic commerce transactions. One of those novelties was...
Amazon – Deemed Supplier Liability and Blocked Merchants’ Accounts
Amazon, a global e-commerce tech giant, has pulled a dragnet investigation into its European marketplaces. The US stronghold...
VAT in the Digital Age (ViDA) Single VAT Registration (IV)
The E-Commerce package, which came into effect on July 1, 2021, was the last significant reform implemented by...
VAT in the Digital Age (ViDA) Platform Economy (III)
The second pillar of the European Commission’s proposal for the VAT in the Digital Age is the one...
VAT in Digital Age (ViDA) Digital Reporting Requirements (II)
We deeply explored VAT in the Digital Age reform in the first article from the ViDA series, published...
VAT in the Digital Age (ViDA) Introduction (I)
The representatives of the European Commission submitted last December official proposals to change pivotal VAT legislation as a...
Italian E-Invoicing system
The Italian E-Invoicing system debuted on July 1, 2018, when the private companies which are acting as suppliers...
Global trend – Steady Growth of VAT rates
What lies behind government politics to increase the VAT rates? It has been witnessed in the last few...
Importing Goods from Outside the EU? Here Is What You Need To Know
Key facts about the import VAT in the EU Import VAT is a transaction tax levied on goods...
EU Customs Union 2028 Reforms: New Deemed Importer Role
The year 2028 will mark a significant milestone for the European Union as the Customs Union 2028 reforms...
Navigating SaaS Taxation: Key Facts for Businesses
As a business area, Software-as-a-Service (SaaS) has never been more popular. SaaS offers the flexibility, scalability, and cost-effectiveness...
Case Study: Learning about Bulgarian VAT Rules on Destroyed Goods
In some sectors, understanding the taxation rules of destroyed goods is essential for operating smoothly. A case in...
Why Should You Trust Experts and Profesionally-Built Tools With VAT Recovery?
When we speak about VAT recovery, we have a process in mind through which businesses can reclaim the...
Global Trends in VAT and Sales Tax: 2023
In the last several years, the world’s economy has suffered from several unprecedented events that some scientists call...
Benefitting from Postponed VAT Accounting in the UK and Other Countries
Sellers in the UK can postpone their VAT reporting thanks to the optional PVA (postponed VAT accounting) scheme...
Benefits of E-Invoicing for Your Business
Electronic invoicing mandates are being implemented across Europe. This is why we dedicate another overview to this topic,...
VAT in the Digital Age: How Could it Affect Your Business?
European ViDA or VAT in the Digital Age reforms present many changes and opportunities for business. In the...
Total: 193 articles