A CMR consignment note or written confirmation from the consignee that the goods have been received within the territory of another Member State?
The intra-Community supply (ICS) scheme is regulated by Article 7(1) of the VAT Act. For this scheme to ...
CMR for groupage transport
Road freight transport comprises a range of activities involved in moving various types of goods between two or ...
What’s new in the Value Added Tax Act (VAT Act) as of 1 January 2024?
In this article, we examine some of the amendments to the Value Added Tax Act (VATA) which come ...
CMR – an important document for proving cross-border supply
The intra-Community supply (ICS) scheme is regulated by Article 7(1) of the VAT Act. For this scheme to ...
Compulsory registration pursuant to Article 96 of the Value Added Tax Act (VAT Act)
In this article, we will focus solely on registration under Article 96 of the Value Added Tax Act ...
Procedure under Article 92(1) of the Value Added Tax Act. Set-off, deduction and adjustment of the result for the period – VAT to be refunded.
The procedure for deducting, offsetting and refunding VAT is set out in Article 92 of the Value Added ...
Refusal to refund VAT due to VAT not paid by a subcontractor?
Is it possible for my VAT refund claim to be rejected because a subcontractor has failed to pay ...
What is factoring?
Factoring is a commercial transaction in which a trading company sells its receivables arising from invoices issued to ...
What is VIES and how does it work?
The following abbreviations are used in this article: VAT (Value Added Tax), VAT Information Exchange System (VIES), and ...
Entitlement to a partial tax credit under Article 73 of the Value Added Tax Act (VAT Act)
A person registered under the Value Added Tax Act may carry out both taxable supplies and supplies ...
How to claim your child tax credit yourself. Step by step.
The tax relief for children takes the form of a reduction in the tax due. Under Part ...
