France – French intrastat EMEBI and vat recapitulative statement (ERTVA) in 2025 In 2022, the trade of goods declaration (DEB) were replaced by two new reporting obligations: the VAT recapitulative statement (ERTVA) and the french intrastat (EMEBI). Learn how to comply with your EMEBI and ERTVA obligations in 2025. ERTVA and EMEBI: 2025 Updates On
France – French intrastat EMEBI and VAT recapitulative statement (ERTVA) in 2025
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3 March 2025
France – French intrastat EMEBI and VAT recapitulative statement (ERTVA) in 2025
3 March 2025
- By Sandrine
- France
- 0 Comments
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5 February 2025
European Union – Supply Chain Optimization and VAT
5 February 2025
- By Sandrine
- Uncategorised
- 0 Comments
European Union – Supply Chain optimization and VAT Optimizing your Supply Chain means gaining efficiency and competitiveness. However, poor knowledge of VAT rules can nullify the savings achieved. Discover how to avoid VAT risks to optimize your Supply Chain safely. What is the Supply Chain and why optimize It? The supply chain (logistics chain) encompasses
15 January 2025
VAT Rates 2025 in the European Union
15 January 2025
- By Sandrine
- European Union
- 0 Comments
VAT Rates 2025 in the European Union Explore the 2025 VAT rates applied to goods and services in the European Union, as well as in Norway, Switzerland, and the United Kingdom. Table of VAT Rates in the European Union, as well as in Norway, Switzerland, and the United Kingdom Countries Standard Rate Reduced Rate 1
4 January 2025
France – VAT and Services in Accordance with the General B2B Rule
4 January 2025
- By Sandrine
- France
- 0 Comments
France – VAT and services in accordance with the General B2B Rule Classification of services, place of taxation, implications for your purchase and sales invoices—discover the VAT regime for services under the general B2B rule. Services provided under the general rule Place of VAT taxation for services falling under the general rule According to Article
27 November 2024
France – Webinar: VAT explained to customs professionals (in French language)
27 November 2024
- By Sandrine
- France
- 0 Comments
France – Webinar: VAT Explained to customs professionals (in French language) On November 20 and 21, 2024, the VAT Solutions France team participated as a sponsor at the ODASCE Customs Conference. To mark this occasion, VAT Solutions has decided to host a webinar titled “VAT Explained to customs professionals”, focusing on VAT in import and
14 November 2024
France – VAT fiscal representative : VAT registration and management of VAT returns in France
14 November 2024
- By Sandrine
- France
- 0 Comments
France – VAT fiscal representative : VAT registration and management of VAT returns in France Who needs VAT fiscal representation in France? Who should be appointed to manage VAT registration and handle the filing of returns? Why consult a VAT specialist? Discover our blog on the subject. Obligation to appoint a VAT fiscal representatrive in
6 November 2024
European Union – Logisticians and warehousekeepers: which VAT to apply to warehousing services
6 November 2024
- By Sandrine
- Uncategorised
- 0 Comments
European Union – Logisticians and warehousekeepers: which VAT to apply to warehousing services Discover the VAT rules for complex storage services (services related to immovable property or services following the general rule). These rules are derived from European case law, R Donnelley Poland, whose conclusions have been incorporated into Implementing Regulation 282/2011. Summary of the
31 October 2024
European Union – VAT and supply of services connected with immovable property
31 October 2024
- By Sandrine
- Luxembourg
- 0 Comments
European Union – VAT and supply of services connected with immovable property Definition of service connected with immovable property and VAT: understand the impact of the EU Implementing Regulation (EU) No. 1042/2013, which took effect on January 1, 2017. Application of the VAT implementing regulation in Luxembourg On January 1, 2017, the provisions of Implementing
15 October 2024
VAT Guide in France – How to fill out your french VAT return (CA3) and avoid common mistakes
15 October 2024
- By Sandrine
- France
- 0 Comments
VAT Guide in France – How to fill out your french VAT return (CA3) and avoid common mistakes Discover our guide to correctly reporting most of your purchases and sales in France, within the European Union, or internationally on your French VAT return. The main lines of the VAT return (CA3) for the sale of
14 October 2024
European Union – Intra-community delivery of goods, provision of services: verification of the customer’s VAT number
14 October 2024
- By Sandrine
- European Union
- 0 Comments
European Union – Intra-community delivery, provision of services of goods : verification of the customer’s VAT number VAT-exempt intra-community deliveries of goods, reverse charge mechanism for taxable services in another Member State according to the general rule, find out how to verify your customers’ VAT numbers. VAT-exempt intra-community deliveries of goods A VAT-exempt intra-community delivery
26 September 2024
Luxembourg – VAT changes for 2025
26 September 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – VAT changes for 2025 New VAT exemption regime for small businesses, extension of the reduced rate in the art sector, and changes to the place of taxation for virtual access to online events. Discover the VAT changes that may impact your business starting from January 1, 2025. Context Bill No. 8406, submitted to
6 September 2024
France – Intra-Community supply exempt from VAT and proof of transport
6 September 2024
- By Sandrine
- France, France
- 0 Comments
France – Intra-Community supply exempt from VAT and proof of transport Find out how to secure the VAT regime applied to your intra-community supplies with transport evidence. What is an intra-community supply of goods? An intra-community supply refers to the delivery of goods dispatched or transported by the seller, the buyer, or on their behalf,
29 August 2024
VAT Guide in Luxembourg : Which VAT should I pay on company vehicles and in which Country?
29 August 2024
- By Sandrine
- Luxembourg, Uncategorised
- 0 Comments
Which VAT should I pay on company vehicles and in which Country? Provision of vehicles to Luxembourg and cross-norder employees: discover the taxation rules, how to analyze your situation, and the VAT calculation methods. Luxembourg Context Providing company vehicles is a well-established practice in Luxembourg’s salary policies, including for the many cross-border employees residing in
19 August 2024
Carriers and logistics providers: subcontracting transport for import and export and VAT risks
19 August 2024
- By Sandrine
- France
- 0 Comments
Carriers and logistics providers: subcontracting transport for import and export and VAT risks VAT Exemption on Transport Services for Imports and Exports: Discover the VAT Risks for Carriers and Logistics Providers Following the L.Č. IK Ruling. VAT Exemption on Transport Services for Export or Import Article 146(1)(e) of Directive 2006/112/EC provides for a VAT exemption
7 August 2024
France – VAT reverse charge for imports in 2024
7 August 2024
- By Sandrine
- France, Uncategorised
- 0 Comments
France – VAT reverse charge for imports in 2024 Elimination of the option to pay VAT at customs, mandatory VAT reverse charge for imports, risks, common errors, penalties, and regularization. Discover our 2024 Import VAT Guide. Import VAT reform in 2022 Following the transfer of responsibilities for the collection of import VAT between the DGDDI
31 July 2024
2024 VAT rates in the European Union
31 July 2024
- By Sandrine
- European Union
- 0 Comments
2024 VAT rates in the European Union The VAT rate for a product or service varies by country. Discover the 2024 VAT rates in the European Union, Norway, Switzerland, and the United Kingdom. List of VAT Rates in the European Union, Norway, Switzerland, and the United Kingdom Country Standard rate Reduced rate 1 Reduced rate
24 July 2024
France – French intrastat EMEBI and VAT recapitulative statement (ERTVA) in 2024
24 July 2024
- By Sandrine
- France, Uncategorised
- 0 Comments
France – French intrastat EMEBI and vat recapitulative statement (ERTVA) in 2024 In 2022, the trade of goods declaration (DEB) were replaced by two new reporting obligations: the VAT recapitulative statement (ERTVA) and the french intrastat (EMEBI). Learn how to comply with your EMEBI and ERTVA obligations in 2024. New Obligations: ERTVA and EMEBI Until
18 July 2024
France – Proof of VAT exemptions on exports
18 July 2024
- By Sandrine
- France, Uncategorised
- 0 Comments
France – Proof of VAT exemptions on exports Exporting goods from France – How to justify VAT exemption in the event of a tax audit Definition of a VAT-exempt exportation Exportation refers to the delivery of goods shipped or transported outside the European Union by the seller, the buyer, or on their behalf. Article 146.1
20 February 2024
Luxembourg – VAT status of company directors
20 February 2024
- By Sophie
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – VAT status of company directors Following the decision taken by the European Court of Justice on 21 December 2023 in case TP C-288/22, the Administration de l’Enregistrement, des Domaines et de la TVA (“AEDT”) has made various announcements: So what should we do? Luxembourg directors Foreign directors In the case of foreign directors,
Luxembourg – New obligations for payment service providers
20 February 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – New obligations for payment service providers Article 70ter of the VAT Law implements the provisions of the new Article 243a of Directive 2006/112/EC, which imposes starting 1st January 2024 new obligations on payment service providers in order to fight against VAT fraud. Article 70ter of the VAT Law provides that any payment service
Luxembourg – Extension of the reverse charge mechanism
24 January 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Extension of the reverse charge mechanism The Law dated 22 December 2023 has been published into the Memorial A838 on 22 December 2023. Starting 1st January 2024, it amends the article 61.3 of the VAT law and extends the scope of the reverse charge mechanism to the supply of the following goods, where
Luxembourg – End of the temporary reduction in VAT rates
8 January 2024
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – End of the temporary reduction in VAT rates The Luxembourg VAT authorities published on 27th December 2023 the Circular n°812-1 concerning the end of the temporary VAT rate reduction on 31st December 2023. The following rates will apply from 1 January 2024: The super-reduced rate of 3% will remain unchanged. Particular attention should
Luxembourg – Update on dwelling VAT
21 December 2023
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Update on dwelling VAT Bill of law 8149, which was tabled in the Chamber of Deputies on 8 February 2023, has been withdrawn from the Chamber of Deputies’ register of cases. However, according to the 2023-2028 coalition agreement published on 20 November 2023, the new Luxembourg Government wishes to improve the existing system
Belgium – Clarification of VAT treatment of company cars made available to Belgian employees
21 September 2023
- By Sandrine
- EU
- 0 Comments
Belgium – Clarification of VAT treatment of company cars made available to Belgian employees Find out about the VAT treatment (place of taxation, calculation methods) of company cars made available to Belgian employees and the regularisation methods for the past. Context Making company cars available to employees is a well-established practice in Luxembourg, including for
Luxembourg – Increase of the threshold of obligation to file Intrastat returns
8 June 2023
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Increase of the threshold of obligation to file Intrastat returns As part of an administrative simplification, the thresholds for the filing of Intrastat declarations in Luxembourg have been increased as from the 1st January 2023 : To follow this news, do not hesitate to subscribe to our LinkedIn page https://lu.linkedin.com/company/vat-solutions For a tailor-made
Luxembourg – Decrease of VAT rates starting 1st January 2023
1 February 2023
- By Sandrine
- Luxembourg
- 0 Comments
Luxembourg – Decrease of VAT rates starting 1st January 2023 Bills of Law 8080 and 8083, both deposited with the Luxembourg Parliament on 12 October 2022, provide for decreases in VAT rates in Luxembourg. Temporary VAT decrease The Law dated 26th October 2022, has been published into the Memorial A534 on 26th October 2022. It
Luxembourg VAT Guide: Pitfalls to avoid on means of transport
2 August 2022
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg VAT Guide: Pitfalls to avoid on means of transport Avoid risks related to VAT on the purchase and use of means of transport with our guide, which covers the five major traps in this area. There is a great temptation to have means of transport purchased by a taxable Luxembourg company, as there seems
Luxembourg – Mandatory issue of electronic invoices in the context of BtoG public contracts
9 February 2022
- By isa
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – Mandatory issue of electronic invoices in the context of BtoG public contracts As part of the digitalization and automation initiative, the law of 13December 2021 has amended the law of 16 May 2019 on electronic invoicing in the context of public contracts transposing under Luxembourg law the Directive 2014/55/EU relating to the electronic
Luxembourg – New VAT obligations for logistic companies
14 September 2021
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg – New VAT obligations for logistic companies The new article 70 bis of the Luxembourg VAT Law came into force on July 1, 2021. It imposes new VAT obligations to logistic companies. Who is concerned ? The concerned companies are the ones who operate a warehouse or a logistic storage platform in Luxembourg. Which goods
Luxembourg VAT guide : VAT & e-commerce logistics as of July 1st 2021
2 August 2021
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Luxembourg VAT guide : VAT & e-commerce logistics as of July 1st 2021 Setting up a distribution center in Luxembourg for e-commerce provides a competitive advantage for delivering online orders to your EU customers. You must then comply with EU VAT regulations. Benefit of Luxembourg advantages – Located at the heart of Europe – Free
European Union – 2021 Intrastat changes
21 December 2020
- By Sandrine
- Brexit, Luxembourg
- 0 Comments
European Union – 2021 Intrastat changes As from 1st January 2021, the following changes must be taken into account for the filling of your Intrastat declarations : Luxembourg : new mandatory data for dispatch Intrastat declarations for the shipment of goods from Luxembourg The following data will have to be communicated for the periods starting
BREXIT – New VAT rules
31 January 2020
- By Sandrine
- Brexit
- 0 Comments
BREXIT – New VAT rules On 31th January 2020 at midnight, the United Kingdom officially left the European Union. The transition period, which began on 1st February 2020, ends on 31st December 2020. New customs and VAT rules for trade with the United Kingdom come into force on 1st January 2021. For more details, please
QUICK FIXES – New VAT rules starting 1st January 2020
6 January 2020
- By Sandrine
- Luxembourg
- 0 Comments
New VAT rules entered into force on 1st January 2020 concerning intracommunity transactions on goods.More information in our VAT’s New
Quick fixes 2020 : transposition of the VAT reform into Luxembourg
1 January 2020
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
Quick fixes 2020 : transposition of the VAT reform into Luxembourg Quick fixes and VAT: Intra-Community deliveries, consignment contracts, chain sales, discover the implementation of the reform in Luxembourg. Transposition of Quick Fixes into Luxembourg VAT Law The bill of law n°7446 was adopted on 4th December 2019 and was published in the Official Journal
European Union – the main changes for VAT : e-commerce
18 April 2019
- By Sandrine
- EU
- 0 Comments
European Union – the main changes for VAT : e-commerce New rules will come into effect on July 1st, 2021 for supply of electronic services and goods via the Internet. More information in our VAT’s New (update Q3 2020)
LUXEMBOURG – The new boxes of the 2019 VAT forms
5 February 2019
- By Sandrine
- Luxembourg, Luxembourg
- 0 Comments
VAT’s New – brief VAT news New boxes are available in the VAT forms for the year 2019. They concern both periodic, annual and simplified annual declarations. These new forms are available on the eCDF website. Following boxes have disappeared : The boxes provided for old rates at 6, 12 and 15% : only the