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Author: Richard Asquith

EU domestic Art 194 Reverse Charge optional July 2028 – VAT in the Digital Age

EU domestic Art 194 Reverse Charge optional July 2028 – VAT in the Digital Age

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‘Shall Allow’ option for non-residents to use B2B reverse charge; currently member states control the option to implement as ‘may’ provision under Article 194 The now agreed VAT in the Digital Age reforms (ViDA) in pillar 3, EU Single VAT Registration, is the harmonisation of

Bulgaria VAT reforms

Bulgaria VAT reforms

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Special scheme for small businesses; new fixed asset and stocks reporting; place of supply live streaming events On 18 September 2024, the Bulgarian Ministry of Finance (MOF) published a proposal for amendments to the Value Added Tax (VAT) Act, aimed at introducing special VAT regimes

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