This website uses cookies to improve the user experience, the functionality of our website as well as to analyze our website. By clicking the "Accept All" button, you agree to the storage of cookies on your device. Without your consent, no cookies will be stored on your device, except for technical ones, which are necessary for the operation of our website. More information can be found here

Indirect Tax News - Issue 2/2017

03 July 2017

Original content provided by BDO

The French administrative Supreme Court (Conseil d’Etat) has made an important decision on the recognition of a VAT recovery right for a French branch rendering internal supplies of services to its foreign parent company.


  • FRANCE: VAT recovery right of a branch rendering internal supplies: application of the ESET case in France
  • CHINA: The progress of VAT reform and the updated vat enforcement regulations
  • GEORGIA: VAT treatment of advances
  • GERMANY: Invoice threshold for ‘less detailed invoices’ increased to EUR 250
  • INDIA: New goods and service regime
  • ITALY: New VAT compliances
  • JAPAN: Revision of Consumption Tax scheme for services related to entertainment and sports provided by foreign businesses
  • THE NETHERLANDS: The impact in the Netherlands of the Oxycure Belgium case
  • POLAND: Poland stiffens punishment for VAT fraud and errors
  • ROMANIA: VAT deduction when a taxable person is declared inactive
  • SERBIA: New VAT rulebooks adopted by the Serbian Ministry of Finance / Newly introduced obligation to appoint VAT representative in Serbia
  • SINGAPORE: Customer accounting on prescribed goods
  • SPAIN: Immediate Supply of Information on VAT (SII) / Application of the use and enjoyment clause / Call-off stock scheme
  • UNITED KINGDOM: VAT recovery on corporate finance deal costs
  • UNITED STATES OF AMERICA: Remote seller use tax notification laws