
Technical Topics


Six Things to consider when choosing the country to register for your VAT Mini One Stop Shop (MOSS)

HMRC: No VAT on e-Publications for UK Citizens as of 1 May 2020
HMRC has scrapped VAT completely off e-books and e-publications from 20% down to 0%. In an effort to make reading more accessible for the UK public while in self-isolation due to the Coronavirus, HMRC fast-tracked the motion and implemented it

COVID-19 VAT implications Worldwide
The Covid-19 virus is affecting almost every area of business and the VAT implications of Covid-19 are no different.

UK Import Customs & VAT Regulations set to change post-transition period, HMRC confirms

Infringement Proceedings brought against Germany over e-commerce VAT Rules
The European Commission decided to initiate formal infringement proceedings against Germany over section 22f & 25e of the German VAT Act.

HMRC issue Letters on No-Deal Brexit Advice for UK Businesses Trading within the EU
HMRC letters to VAT-registered businesses trading with the EU explaining how to prepare for changes to customs, excise and VAT if the UK leaves the EU without a deal.

Important Changes for Intra-Community VAT in Poland
As of 1st January 2020, significant changes to intra-community VAT system in Poland will come into effect.

Bulgaria Target Reduction to EU VAT Gap
Currently both resident and non-resident businesses operating in Bulgaria must register for VAT once they exceed BGN 50,000 (£22,000) in taxable supplies within a year.

Domestic Reverse Charge for Construction Sector Delayed
In a surprising and somewhat last minute change, HMRC has announced they are postponing the intended implementation date of 1st October 2019, which was planned to be the start of the new regulations for the Reverse Charge Mechanism for constructions services.