• Indirect Tax News - Issue 4/2016

Indirect Tax News - Issue 4/2016

09 December 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.


  • 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