Import Export

Selling across borders: UK vs. EU warehousing strategies for UK businesses

Since Brexit, selling to private consumers (B2C) in the European Union (EU) has become significantly more complex for UK distance sellers. The days of effortless trade within the Single Market…

VAT Focus Import Export One-Stop-Shop 25 November 2024

France – Reform of the VAT margin mechanism for works of art

Directive 2022/542 of April 5, 2022 made it impossible to combine a reduced VAT rate on purchase with the application of a margin VAT mechanism on resale. France, which until now has allowed a 5.5% VAT rate on the purchase and a VAT margin mechanism on the resale of works of art, is obliged to...

10 July 2023

United Kingdom – New tax on plastic packaging

From April 1st, 2022, companies importing or manufacturing plastic packaging in the UK will be subject to a new "Plastic Packaging Tax" (PPT).

Country Briefs United Kingdom (except Northern Ireland) Import Export

5 May 2023

France – Change to get an EORI number

The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...

Country Briefs France Customs Import Export

6 April 2023

France – The web service for the reverse charge is available

As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports is generalized and mandatory for all companies. Based on the information contained in the customs declarations, the French tax authorities pre-fill the French VAT...

Country Briefs France Customs Declarations, forms etc.Import Export Reverse Charges

28 February 2022

EORI number for your import and export operations

An EORI number is essential for any company importing or exporting from the European Union, in order to carry out the necessary customs procedures.

VAT Regulations Customs Import Export 20 October 2023

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...

Country Briefs France Customs Import Export Reverse Charges VAT Payment VAT registration

26 November 2021

Belgium – Clarification of the exemption for export transport services

On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...

Country Briefs Belgium Vehicles & Transport Import Export VAT Exemption

1 November 2021

Italy – Clarification of the Right to Deduct VAT

The Italian tax authorities have recently clarified the right to deduct VAT incurred on the importing of goods. According to this statement, the VAT debtor is the owner of the goods and not the customs agent who acts as an indirect representative. In this context, the right to deduct import VAT belongs to the person...

Country Briefs Italy Import Export VAT deductions

17 April 2020

United Kingdom – New VAT Measures

The UK Chancellor of the Exchequer had announced the following regarding UK VAT: No more tax on electronic books and publications: e-books, e-newspapers, e-magazines, academic e-journals . This measure was to come into force on 1st December 2020. However, due to the current health crisis (covid-19), the date has been brought forward to 1st May...

Country Briefs United Kingdom (except Northern Ireland) Media, Press, Culture Import Export Reverse Charges VAT Exemption

17 March 2020

Tax representation for post-Brexit UK sellers

As a result of BREXIT, British companies liable for VAT in the European Union are likely to have to appoint a fiscal representative.

European Union VAT Focus Brexit Import Export VAT registration 18 August 2022

France – Conditions for the Import VAT Reverse Charge Mechanism Removed

From 1st January 2022, France will abolish all requirements for businesses wishing to benefit from the reverse charge mechanism for import VAT. This scheme allows VAT-registered businesses to apply to the French tax authorities for authorisation to use the reverse charge mechanism on imports. Once accepted, there is no obligation to pay import VAT when...

Country Briefs France Import Export Reverse Charges

17 March 2020

Netherlands – Export Has a New Definition

From 1st April 2020, the Netherlands, will transpose into national law Delegated Regulation 2015/2446, an addition to EU Regulation n952/2013 which establishes the EU Customs Code, and in particular Article 1 (19), which gives a new restrictive definition of what export means. From now on, to be an exporter from the Netherlands, and to check...

Country Briefs Netherlands Import Export

18 October 2019

Selling across borders: UK vs. EU warehousing strategies for UK businesses

France – Reform of the VAT margin mechanism for works of art

United Kingdom – New tax on plastic packaging

France – Change to get an EORI number

France – The web service for the reverse charge is available

EORI number for your import and export operations

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

Belgium – Clarification of the exemption for export transport services

Italy – Clarification of the Right to Deduct VAT

United Kingdom – New VAT Measures

Tax representation for post-Brexit UK sellers

France – Conditions for the Import VAT Reverse Charge Mechanism Removed

Netherlands – Export Has a New Definition

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