Tag: EU member state

Temporary application of a generalised reverse-charge mechanism in relation to supplies of goods and services above a certain threshold

This proposal aims at authorizing Member States to implement, for a limited period of time, a generalized reverse-charge mech-anism which would derogate from one of the VAT Directive general principles,

VAT Expert Group (VEG) – September 2016 Report

The VEG submitted a report as part of the implementation of the definitive VAT system. The main subjects tackled in this report are the following: The establishment of a common

VAT Committee – 106th Meeting – Working papers

The Working papers concern, in particular, the following subjects: options arising from Articles 80, 167a, 199 and 199a of Directive 2006/112/EC, evidence required for the exemption of intra-Community supplies, electronic