Indirect Tax News - Issue 4/2016

A revised Swiss VAT Law is expected to come into force on 1 January 2018. While the legislation covers a variety of topics, the most significant changes lead to an additional 30,000 foreign businesses having to register for VAT in Switzerland.

Contents:

• SWITZERLAND: Changes to Swiss VAT law: 30,000 foreign businesses will have to register for VAT in Switzerland
• ARGENTINA: Tax amnesty and VAT deferrals
• COLOMBIA: VAT and sales tax reform 2017
• DENMARK: Member of VAT group regime and use of VAT number
• FRANCE: Election of the VAT reverse charge mechanism on importations of goods
• GERMANY: Is the place of destination required to prove an intra-Community supply?
• HUNGARY: New electronic cash register and electronic data supply obligations
• IRELAND: Irish Finance Bill 2016
• ITALY: The uncertainty of the Supreme Court on VAT representatives
• LATVIA: Domestic reverse charge mechanism for precious metals
• MACEDONIA: Macedonia's value added tax
• NETHERLANDS: A building plan for the VAT qualification of construction sites
• PHILIPPINES: Adherence to the destination principle and the cross border doctrine
• ROMANIA: Fixed establishment for VAT purposes
• SINGAPORE: Foreign companies supplying goods in Singapore
• SLOVAKIA: Compensation for unpaid input VAT deduction due to a VAT audit
• SPAIN: The submission of the annual summary VAT return does not re-set the statute of limitation
• UK: Distance selling: alternate delivery arrangements