Executive summary The Italian Government recently introduced an important measure designed to promote the use of electronic invoicing between taxpayers, which will apply as of 1 January 2017. This follows mandatory electronic invoicing for supplies made to Italian public administrative entities, in force since 31 March 2015.1 Detailed discussion The…
Norway will be launching a new, simplified and improved VAT return form. The new VAT return will be called the “Skattemelding for merverdiavgift” and comes into effect from 1 January 2017. The reason for needing a new VAT return is that instead of paying import VAT to the customs authorities,…
An official letter has been sent to the Commission on behalf of the IVA in regard to the continuing problems that IVA members are facing in Germany. Please find the letter below: This is being brought about as a result of court cases surrounding the Refund Directive, being ruled in…
The case: Several IVA members are following the German restyling case referred to the EUCJ. The EUCJ ruling (“C-518/14 Senatex GmbH v Finanzamt Hannover-Nord”) due out this month may follow the Advocate General’s (AG) opinion from earlier this year. If the Court follows the AG, the result of this will…
