Fiscal Representative

Increase Belgian VAT registration bank guarantee obligations

29 December 2021 in

Bank guarantee

Belgium has increased(Royal Decree nr. 31) the financial guarantees required on non-EU (‘third-country’) businesses with a local non-resident VAT registration. Typically, this includes appointing a Fiscal Representative unless the third-country has a mutual assistance agreement with the EU (e.g. Norway and the UK). Existing Non-EU

EU 2022 fixes for B2C e-commerce OSS and IOSS

20 December 2021 in

EU VAT e-commerce package

6 months after e-commerce VAT package, reforms needed to remedy faults; mandating IOSS option; withdrawal of €150 IOSS threshold; extension of OSS to all B2C transactions and single VAT registration Update: the EU is proposing the €150 threshold for use of IOSS be withdrawn from

EU IOSS – teething problems

5 December 2021 in

EU VAT e-commerce package

Over 4,600 sellers had registered for IOSS at the start of October 2021 Update: the EU is proposing the €150 threshold for use of IOSS be withdrawn from 1 March 2028. We’re now a few months into the new IOSS pan-EU return regime, which enables

France tightens IOSS Intermediary rules

11 November 2021 in

deemed supplier

France moves to close shell Intermediary representatives France is to enforce new requirements for Intermediaries – a type of Fiscal Representative – for the new Import One-Stop Shop IOSS returns introduced on 1 July 2021 as part of the EU e-commerce package. For regular free

Swiss VAT deemed supplier platform liabilities; voluntary annual VAT return & payments

13 October 2021 in

deemed supplier

The Swiss Federal Council has issued several proposals to the Parliament to broaden the VAT rules on foreign e-commerce platforms via the deemed supplier, and introduce a voluntary annual VAT return with instalment payments. Lastly, there is also a proposal to effectively withdraw the Fiscal

EU IOSS and marketplace electronic interfaces

11 August 2021 in

deemed supplier

The introduction on 1 July 2021 of the new Import One-Stop Shop IOSS is helping thousands of sellers report sales VAT on their sales of imported consignments not exceeding €150. But deemed supplier marketplaces or ‘electronic interfaces’ may also opt to use them too. Register

EU Import One-Stop Shop IOSS VAT Intermediary – 1 July 2021

17 July 2021 in

Brexit

The EU e-commerce VAT package introduced the requirement for non-EU sellers or marketplaces using the new import scheme – IOSS Import One-Stop Shop – to appoint an EU resident Intermediary. IOSS is the new return introduced from 1 July 2021 for reporting the import distance

France confirms VAT fiscal representation countries

10 March 2021 in

Fiscal Representative

Updates listing of countries where taxpayers will not require special VAT agent for French VAT registrations France has published its list of countries where businesses without a French fixed establishment but with a French VAT registration are not required to appoint a French Fiscal Representative.

Tag: Fiscal Representative

Increase Belgian VAT registration bank guarantee obligations

EU 2022 fixes for B2C e-commerce OSS and IOSS

EU IOSS – teething problems

France tightens IOSS Intermediary rules

Swiss VAT deemed supplier platform liabilities; voluntary annual VAT return & payments

EU IOSS and marketplace electronic interfaces

EU Import One-Stop Shop IOSS VAT Intermediary – 1 July 2021

France confirms VAT fiscal representation countries

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