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,…
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…
