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Tag: VAT 2015

Beginning from January 2015 in case of employees using company cars the issue has been solved by new rules.

 

According to new rules in case where employee uses a company car for its private purposes (e.g. sales rep. who has access to the car for 24 hrs a day, whole month) the employer shall calculate the flat rate for gratuitous benefit in the following way:

– for cars which cylinder capacity of the engine is up to 1600, the flat-rate amounts to 250 PLN a month,

– for cars which cylinder capacity of the engine is more than 1600,  the flat-rate amounts to 400 PLN a month.

In case where the car is not used by an employee for the whole month, the amount of monthly flat-rate shall be reduced proportionally.

 

That new rule refers only to employees, not the civil or specific work contractors.

 
 

The Explanatory Notes on the new VAT rules for 2015 are now available.

 

They were published to provide a better understanding of legislation adopted at EU level and in this case principally Council Implementing Regulation (EU) No 1042/2013 of October 7th 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.

The ‘Explanatory Notes’ are intended to be seen as a guidance tool that can be used to clarify the practical application of the new place-of-supply rules for telecommunications, broadcasting and electronic services. They provide help in understanding the meaning of certain issues contained in the articles of Implementing Regulation 1042/2013.

 

Please visit our downloads section with Explanatory Notes for more information.

The European Commission will inform American businesses of the new VAT 2015 rules that will affect business to consumer (B2C) supplies of broadcasting, telecommunications and electronic services. The event held on Tuesday, September 16th 2014 in Santa Monica (California, USA) is part of an event hosted by the BayPay Forum. The presentation will also cover the Mini One Stop Shop (MOSS) functioning as part of the 2015 changes.

 

Intertax representative will take part in the event. The purpose of his participation is to present Interax offer to potential US business client that would like follow with MOSS registration through Intertax.

 
 

VAT Survey for EU Businesses was prepared by the EU Commission in order to address the inherent problems of the current taxation model for the business to business supply of goods, the European Commission has identified five alternative taxation models. The European Commission has appointed EY to undertake a study of the VAT and cost implications of these alternative taxation models in order to identify whether the following key drivers are met:

 
► That doing business across the EU must be as simple and safe as engaging in purely domestic activities; and
 

► The cost of VAT compliance for business activities across the EU must be reduced. This study includes a survey for businesses across all 28 Member States to complete in order for EY to analyse the impact of any potential change to the current legislation.

 

Please find here an English version of the survey.

 

Intertax came at information regarding the proposed by the European Commission changes in EU rules on VAT 2015. The Commission’s proposals concern mainly trade between companies within European Union and concern not only  simple transactions but also triangular transactions and call-off stocks.

The aim of the changes is to improve the scheme of taxation. However, it contains also significant change aimed at increase of documentation required from supplier. For the purposes of applying zero VAT rate, the supplier  would need to have not only the invoices but also other evidence that the transaction occurred.

The most far-reaching concept envisages  a revolution in intra-Community supplies. The idea is based on the assumption that the VAT on such transactions would be collected by a country of the buyer, with which the contract is concluded, but would be accounted for by the supplier from another EU country. The suppliers would not have to register in every EU country in which they have clients but they would account for this tax with their national tax authorities, who would transmit collected amounts to the relevant Member States. This solution, called the one-stop-shop, would mean the suppliers need to fill in their country more extensive VAT return.

This above scenario also provides exceptions to release the supplier from accounting for the VAT in another country. If the recipient was given a honest taxpayer status, confirmed by an appropriate certificate, he could charge VAT himself instead of the supplier.

Many of the Commission’s proposed solutions may look as increase of the documentary and procedural formalism. One of the primary objectives of these reforms, however, is the unification of rules among EU countries and resolving the difficulties in intra-EU trade. The changes should also help to reduce the risk of tax evasion causing enormous damage to the member countries.

 
 

A practical guide -has been prepared in order to provide a better understanding of the EU legislation relating to the mini One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC).

 

The guide provides practical information how EU law and EU specifications are to be applied (within the views of the Commission’s Directorate General for Taxation and Customs Union). The guide is a work in progress. It is expected that over time that additional elements will be added.

Please find more information on our new website dedicated to the Mini One Stop Shop and new regulations.

Boguslaw Kedzior on behalf of Tax Representative Alliance (TRA) http://www.tax-representative-alliance.org/) will participate in the conference on new 2015 VAT rules . The conference will take place on September 9th 2014 in Warsaw and will be organized by Poland in cooperation with the European Commission. This event is planned to inform businesses about the new 2015 VAT rules and the MOSS (Mini One Stop Shop).

 

More information will follow.