XXII International VAT Group meeting


  • Amendments and simplifications in the existing VAT system "Quick Fixes" (scheduled to enter into force on 1.1.2019)
    • New rules for chain transactions
    • Simplifications for call-off stock supplies
    • Importance of VAT ID No for exempt IC supplies
    • Simplified proof of IC transportations
  • New VAT rules on e-commerce and distance selling (entry into force on 1.1.2019)
    • Uniform threshold for B2C supplies of goods and services
    • Extension of the One Stop Shop (OSS)
      • to all kind of B2C services
      • to intra-EU B2C supplies of goods
      • to importation of goods
    • Electronic interfaces deemed suppliers in distance sales
  • Latest developments in VAT systems of various EU Member States, e.g.
    • Split payment regimes in Romania, Italy, and Poland
    • Real-time invoicing and real-time reporting in Spain, Portugal, and Hungary
    • Consignment stock transactions in Germany
    • Cost-sharing exemption and VAT grouping in Italy
    • Obligation to register for Swiss VAT when exceeding a worldwide turnover of CHF 100,000.00
  • Transfer pricing adjustments and their impact on VAT
    • Proposal of the European Commission’s VAT Expert Group for practical "out of scope" approach


Further details can be found in the invitation.


Vienna Marriott Hotel
Am Parkring 12a
1010 Vienna

Friday, 18 May 2018, 9 am


Participation in the meeting is free of charge.


Nachberichte / Archiv