Temporary German VAT rate change

Due to the COVID-19 pandemic the German government has yesterday finally agreed on the temporary change of the VAT rate from 1st July till 31st December 2020.The standard rate will be reduced from 19% to 16% and the reduced rate from 7% to 5%. From 1 July 2020...

Switzerland: Change in the definition of electronic supply

The Swiss VAT Authority has amended the VAT brochure number 13 on electronic supplies of service and telecommunications. Most importantly, an electronic supply has been re-defined and the following pre-conditions must be met cumulatively for it to qualify as such: the...

France will not require Brexit UK fiscal representative

The French office for foreign VAT registration has indicated that it will no oblige UK businesses with a French VAT registration to appoint a French Fiscal Representative following Brexit. The UK left the EU on 31 January 2020. It remains in the EU VAT regime until 31...