The trend within taxation at the moment is that there is a gradual shift from direct to indirect taxes, including VAT. As a result, companies and organisations are often having to contend with complex VAT issues. Applicable VAT rules in the Netherlands, the European Union and the rest of the world are constantly changing. In addition, there is all the case law on VAT and customs at both a national and international level. That is why it is important to regularly scrutinise your company’s VAT and customs positions, and check whether your company is still compliant with these changing rules. In addition, there may be opportunities to improve your company’s VAT and customs position, such as enhancing the efficiency of your supply chain.
Year-end pointers: top tax tips for the end of 2023 and the start of 2024
What tax matters should you take care of before the end of 2023? And what points of attention are there for 2024? Read our Year-end pointers for private individuals, entrepreneurs, businesses and employers.
Customs Talks: Free Trade Agreements - Correct Determination of Origin
Customs Talks: Free trade agreements can make international trade easier, but make sure you are aware of all the requirements for applying lower tariffs. We discuss a case in which discounts for the client led to an EU certificate of origin being revoked, resulting in higher overall costs.
CBAM: less than three months to go!
The CBAM will come into effect on 1 October 2023. The new border levy to prevent carbon leakage brings with it a huge amount of administrative work. Does your company import goods from outside the EU? Then make sure you’re well prepared in good time!
Fixed establishment for VAT purposes: Stay informed and avoid unpleasant surprises
Fixed establishment for VAT purposes: the interpretation of the term remains in flux. Do you have a good understanding of this VAT qualification? We list a number of recent developments for you.
From data to insight: Keep track of your VAT with our International Trading Tool
Do you have a clear enough picture of your VAT obligations and VAT flows on cross-border sales? Our International Trading Tool gives you rapid insight into the relevant information.
Customs Talks: U.S. continues to crack down on imported goods made using forced labour
The issue of forced labour in supply chains is receiving increasing attention. In this article we look into the measures taken by the USA to combat this matter, and discuss related global developments in the areas of customs and ESG.
European Commission plans comprehensive reform of Customs Union
The European Commission has presented a plan to radically reform the current Customs Union. It aims to reduce administrative burdens as well as protect both the financial and non-financial interests of EU countries. We will outline the proposed changes.
European Council takes final decision to introduce the CBAM
European Council and European Parliament agree: the CBAM will take effect on 1 October 2023. This carbon border adjustment requires companies importing certain goods from outside the EU to make the necessary preparations.
Customs Talks: Duty risk - relocation of production may lead to penal duties
Customs Talks: If your business is considering changes to the supply chain, be sure to take into account all relevant factors regarding production, origin, bans and other customs measures. Make sure you are aware of developments in case law too, to prevent possible penal duties!
Customs Talks: Incoterms®, customs and VAT
If you are involved in the international sup[ply of goods, you will undoubtedly wish to agree upon matters such as transport costs and insurances. By using the Incoterms®, supplier and client are both fully aware of their position. But what are the Incoterms®, and what mistakes are often made?