More about the category: getsix® Blog

Decision from ECJ: penalties on reverse charge VAT

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Date06 Jun 2017
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The ECJ gave its decision in the Farkas case (C-564/15), following the opinion published last November by the advocate general. The powers of Member States after this judgement have been reduced, they are no longer allowed to impose penalties on reverse charge transactions that are mistakenly reported. This case is...
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Expected extension of Spanish SII

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Date29 May 2017
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It is expected that the Spanish authorities will allow individual extensions of the 1st July deadline on SII requirements. Officially this has not been confirmed, so at amavat Europe we are working on the basis of no possible extensions to the current calendar. Along with this there are important changes...
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VAT changes in Italy

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Date26 May 2017
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Reduction to statute of limitations Resulting from the publication of ‘Manouvrina decree’, the statute of limitations for VAT deduction in Italy has been reduced. Going forward, VAT deduction will only be acceptable by 30th April of the subsequent year. Annual VAT returns are due on this date, hence a purchase...
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