ul. Św. Marcin 29/8, 61-806 Poznań, Poland +48 504 426 155 office@tick.com.pl

The European Council revised the EU-wide VAT directive (2022/542) on the venue for live virtual events.The amendment confirms that from January 1, 2025, the delivery of a virtual live event is taxable in the country of the

Tick 20th April 2022 0 Comments

Recently, the European Parliament called on the Commission to "opt for the expansion of e-invoicing and called for a harmonizing [sic] standard for e-invoicing in the EU" [1]. This idea seems to be supported by many EU

Tick 6th April 2022 0 Comments

Once approved by the EU Council, nothing will stop the system from being implemented. Important : This system has been operating in Poland on a voluntary basis since January 1, 2022. How does the KSeF system work? Structured

Tick 20th March 2022 0 Comments

Guidelines for small businesses to join e-invoicing and e-reporting before January 2026 The French General Directorate of Public Finance has confirmed the status of small enterprises willing to voluntarily start implementing French e-invoicing from July 2024, and

Tick 20th February 2022 0 Comments

On February 16, 2022, the European Parliament voted in favor of pan-European harmonization of e-invoicing and adopting the final reform of the VAT system to: facilitate cross-border interoperability; ensure legal compliance, increase the transparency of commercial transactions;

Tick 13th February 2022 0 Comments

The new "Regulation on European Business Statistics" entered into force on January 1, 2022. From that date, Intrastat Dispatches declarations across the European Union (EU) will require two additional statistical information. The new data items to provide

Tick 26th January 2022 0 Comments

The Italian tax authority has published the updated Italian annual VAT return for 2021 ("Modello IVA 2022 - Periodo d'imposta 2021"). The final form and instructions can be downloaded from the website of the Italian tax office.

Tick 3rd January 2022 0 Comments

The VAT reporting i.MAS obligation was introduced in 2016 for large organizations. It has become mandatory for all businesses in 2020. i.MAS consists of three main parts which are called i.SAF, i.VAZ and i.SAF-T. I.SAF invoice details:  This

Tick 20th December 2021 0 Comments

Member States agreed to amend the VAT Directive and extend the list of goods and services to which lower VAT rates can be applied. This will cover 24 groups of goods and services. We have to wait

Tick 15th December 2021 0 Comments

From January 1, 2022, the management and collection of import VAT will be transferred from the customs authorities to DGFiP for each taxpayer identified as a VAT taxpayer in France. From 1 January 2022, the management and

Tick 26th November 2021 0 Comments

As part of the VAT reforms that entered into force on July 1 2021, there is a group of acronyms that are commonly used and often not well understood: IOSS, OSS and MOSS. These three conditions will

Tick 21st November 2021 0 Comments

Pre-filled VAT returns by the Tax Office on value added will apply to countries such as: Italy: The Italian government has launched an ambitious new VAT collection program where the Tax Office will pre-complete VAT returns on

Tick 15th November 2021 0 Comments

If you manufacture or import 10 tonnes or more of plastic packaging, you will need to register as a tax payer within 12 months. These guidelines are subject to change pending approval of all legislation by Parliament

Tick 3rd November 2021 0 Comments

The Romanian National Agency for Revenue Administration (ANAF) has presented new guidelines for the launch of its version of the OECD Standard Audit File (SAF-T) for large taxpayers. On January 1, 2022, the six-month period for the

Tick 18th October 2021 0 Comments

The Slovak Ministry of Finance (Ministerstva financií) has launched a new information system for electronic invoicing and the transmission of invoice data to the tax administration. The entire public can be involved in this proposal to improve

Tick 6th October 2021 0 Comments

The new One Stop Shop (OSS) and Import One Stop Shop (IOSS) systems introduce significant changes to the VAT treatment and reporting mechanisms for sales to private individuals in the EU. The EU E-Commerce VAT Regulation is

Tick 6th October 2021 0 Comments

After an initial problem with access and accuracy of import VAT returns in January and February 2021, HMRC identified a problem for those using simplified import returns. Deferred Import VAT Reporting has been reintroduced from January 1,

Tick 6th October 2021 0 Comments

Regular trade in the European Union is not much different from normal domestic transactions as there are no duties or additional obligations. However, it may happen that if you exceed certain thresholds for sales or purchases with

Tick 20th July 2021 0 Comments

What has changed since July 1? From 1 July 2021, if an electronic interface (online store, platform, etc.) facilitates the distance selling of goods by a non-EU seller to an EU buyer, the electronic interface is considered

Tick 9th July 2021 0 Comments

EVERYTHING YOU NEED TO KNOW ABOUT THE COMPREHENSIVE SERVICE POINT (OSS) Information for sellers What is changing from July 1, 2021? Currently, EU companies that sell goods remotely within the EU above a certain threshold (EUR 35,000

Tick 2nd July 2021 0 Comments

EVERYTHING YOU NEED TO KNOW ABOUT THE NEW RULES OF VAT IN ELECTRONIC TRADE Information for EU consumers The cross-border value added tax (VAT) applicable to e-commerce is being modernized in the EU. The new VAT rules

Tick 17th June 2021 0 Comments

Fulfillment by Amazon (FBA) is a service many retailers on Amazon Marketplace cannot do without. FBA means Amazon takes care of all logistics, including the handling of returns. While this is convenient, it also carries a high

Tick 4th June 2021 0 Comments

Are the new VAT and customs duties resulting from Brexit choking the e-commerce dropshipping model? The complexity of import VAT, customs duties, product inspections and customs declarations are not favorable to the already very small margin of

Tick 25th May 2021 0 Comments

The changes to the EU's e-commerce rules will take effect on 1 July 2021. This factsheet provides an overview of the main changes and how we can support our SME customers. Time is of the essence. Changes

Tick 17th May 2021 0 Comments

WHEN DO I HAVE TO FILE A CLAIM FOR VAT? Monthly VAT returns Companies that submit monthly VAT declarations electronically can apply for a tax refund, as long as these declarations include a deductible tax credit. Claims

Tick 29th April 2021 0 Comments

Solar panel owners who want to recover their VAT and whose turnover will be very limited - less than 1,800 euros per year - will soon no longer need to register for the small business scheme. This

Tick 21st April 2021 0 Comments

Governments around the world are constantly updating tax laws with new laws that require your business to adapt to comply. Keeping up with all of this can be complicated, so to avoid the guesswork, TICK prepared the

Tick 16th April 2021 0 Comments

The Hungarian National Tax and Customs Administration has issued a guide on the VAT obligations of foreign companies in Hungary.  Registration obligation: The delivery of goods by the operator in Hungary is subject to VAT, which means

Tick 30th March 2021 0 Comments

HMRC has postponed the implementation date of the more stringent MTD requirements due to Covid-19. This extension is coming to an end. Applicable time limits In April 2018, HMRC launched the testing phase of a new digital

Tick 19th March 2021 0 Comments

Since the UK left the EU VAT system on December 31, 2020, UK and EU e-commerce retailers or B2B supply chain operators may be required to appoint Tax Representatives VAT for their non-resident VAT returns. However, on

Tick 24th February 2021 0 Comments

The Hungarian National Tax and Customs Administration (NTCA) oversees the transition period for the real-time invoice data reporting system, from version 2.0 to version 3.0. . This new version will be mandatory for all taxpayers in the country from

Tick 5th February 2021 0 Comments

From 1 January 2021, Amazon will be responsible for collecting UK VAT on the following sales of goods delivered to UK customers if ordered through any Amazon store: 1. Goods delivered from inventory held outside the UK

Tick 22nd January 2021 0 Comments

VAT and foreign goods sold to UK customers via trading platforms How will online marketplaces handle VAT on goods from abroad that are sold to UK customers. Goods sold before January 1, 2021 If you are selling

Tick 22nd January 2021 0 Comments

If you are a company that imports goods from outside the UK, there are a number of ways you can pay Duty, Excise and VAT. No payment when goods enter the UK. If you have deferred account , you

Tick 8th January 2021 0 Comments

Trade agreement between Great Britain and the European Union. On December 24, 2020, the United Kingdom and the European Union finally concluded a trade agreement - the Trade and Cooperation Agreement (TCA). This agreement defines the trade

Tick 23rd December 2020 0 Comments

Another year is behind us, it was definitely a different year from the others and that's why we wish you: hope, your own patch of heaven, a cup of good, fragrant coffee, beautiful poetry, music, sunny winter

Tick 14th December 2020 0 Comments

Brexit is fast approaching. In this post we will try to explain how the upcoming changes will drive the changes for sellers selling directly to UK customers and those who are using the FBA system. Direct sales

Tick 11th December 2020 0 Comments

On January 31, 2020, the UK left the EU and entered a transition period. As a result, the existing arrangements will apply until December 31, 2020. The UK is expected to formally leave the EU Single Market

Tick 8th December 2020 0 Comments

Do you sell on Amazon and you don't know what will be the consequences of Brexit entry from January 1, 2021? How will UK VAT be charged on sales to UK customers? In the article below, we

Tick 3rd December 2020 0 Comments

From 2021, the United Kingdom, irrespective of the adoption of a free trade agreement (both in the scenario "with a free trade agreement" and the scenario "without a free trade agreement"), will be a third country. It

Tick 24th November 2020 0 Comments

The process of importing goods from the EU will change. Companies in England, Wales and Scotland must complete the following steps to continue importing from EU countries from January 1, 2021. You can also read directions for moving

Tick 19th November 2020 0 Comments

The value added tax (VAT) declaration has changed slightly over the past 25 years. Questions are now being raised as to whether the current method of VAT reporting is outdated or at least in need of a

Tick 15th November 2020 0 Comments

Italy is at the forefront of introducing Continuous Transaction Control (CTC) in the EU and continues to lead. Other European countries are looking for inspiration in Italy for their local CTC implementations. Even before the introduction of

Tick 2nd November 2020 0 Comments

France is to impose electronic invoicing on B2B transactions between January 2023 and 2025.  This rule will include pre-approval of sales e-invoices through the government portal Chorus Pro before sending them to the customer. The withdrawal of

Tick 30th October 2020 0 Comments

As you may know, Hungary plans to make invoice reporting compulsory. Any Hungarian VAT-registered entity that issues invoices with a VAT to another VAT entity registered in Hungary, or to physical person will be required to report

Tick 20th October 2020 0 Comments

Changes to Amazon's border policy will come into force on January 1, 2021. Their impact will begin to be felt in a few weeks in mid-November. You should consider how this will affect buyers and sellers through

Tick 20th October 2020 0 Comments

The UK government today warns companies to prepare for customs declarations and possible calculation of import tariffs from the EU. They will appear at the end of the Brexit transition period - January 1, 2021 - when

Tick 15th October 2020 0 Comments

Following Brexit, UK companies will have to appoint a tax representative in most EU countries where they are currently VAT registered. The UK will become a non-EU country once a no-deal Brexit becomes effective. Hence, some additional

Tick 4th October 2020 0 Comments

The UK is expected to formally leave the EU's Single Market and Customs Union on 1st of January 2021. At this point, negotiations between the UK and the EU (including a tariff arrangement) are ongoing. On January

Tick 22nd September 2020 0 Comments

From the moment Poland became a member of the European Union, the markets of the European Union have become open to Poles. More and more retailers began to offer the sale of their goods on foreign markets.

Tick 15th September 2020 0 Comments

Negotiations on a free trade agreement between the UK and the EU started due to a unilateral threat from the UK to revoke the Northern Ireland protocol. The negotiations were carried out at a very difficult time

Tick 3rd September 2020 0 Comments

As the UK is preparing to leave the EU VAT system on December 31, 2020, UK and EU e-commerce sellers may be required to appoint tax representatives to represent them when compiling their VAT reports. It turns

Tick 13th August 2020 0 Comments

August 10 - VAT payers may decide to gradually repay VAT liabilities incurred during the coronavirus crisis. The payment schedule is as follows: Four monthly installments of 50% of the commitment payable from September to December 2020.

Tick 30th July 2020 0 Comments

Countries around the world are beginning to respond to the global crisis caused by Covid-19. They are starting to introduce tax breaks to support an economy already hit by the crisis. We present this information below and

Tick 24th July 2020 0 Comments

Amazon Sweden could be the next Amazon Marketplace launched, bringing the global total to 18 Amazon marketplaces.Business Insider points to Amazon's brand register and notes that Sweden has been added as a national site where brands can

Tick 15th July 2020 0 Comments

Countries around the world are beginning to respond to the global crisis caused by Covid-19. They are beginning to introduce tax breaks to support the economy, which has already been strained by the crisis. Below we present

Tick 15th July 2020 0 Comments

Amazon issued a warning regarding product sales conditions. He emphasized that goods sold as new must be new. Even a shabby box is enough for many Amazon customers to consider the product to be used. Amazon insists

Tick 15th July 2020 0 Comments

The innovation of our system is based on five pillars, which may be briefly described as follows: The first pillar is the integration of different platforms and understanding of recovered data. The data themselves are not necessarily

Tick 15th July 2020 0 Comments

After the increase in consumers making online purchases in Saudi Arabia, Amazon decided to start selling for this country. Sales are made via Amazon Souq.com. This change will undoubtedly increase the number of Amazon plus markets and will

Tick 15th July 2020 0 Comments

France is to impose mandatory electronic invoices on B2B transactions from January 2023 to 2025. This will include pre-approving sales e-invoices via the government's "Chorus Pr" website before sending to the customer. This solution already works for

Tick 10th June 2020 0 Comments

LOWERED VAT RATE IN GERMANY In an unexpected statement, German Chancellor Angela Merkel and several high-ranking cabinet members announced on Wednesday late evening (June 3, 2020) the introduction of a temporary reduction in German VAT rates. The