Six major VAT changes for e-commerce

Changes of VAT rules with an effect on cross-border e-commerce will take place as of 1 July 2021. They will impact mainly online sellers who sell goods to consumers and digital platforms. Consumers who import goods in consignments from non-EU…

Making vehicles available for private purposes and VAT

Do you provide to the employees vehicles for private purposes for the period exceeding 30 days? Do the employees pay for this use (also in the form of deduction from the remuneration)? Do the employees have their permanent address or do they usually…

The e-commerce VAT package taking effect soon

On 1 July 2021, the provisions of the amendment of the Slovak VAT Act concerning cross-border online trade will come into effect. These provisions are transposing the EU Directives which introduced so called „e-commerce VAT package“ that will soon…

Brexit: The end of the transition period and online shopping

The coronavirus pandemic was reflected also in an increased interest in online shopping, the number of consumers who order goods from a foreign site is on the rise. Following Brexit and the end of the transition period, we come across questions…

Social Security in a New Brexit Deal

The European Union (EU) and the United Kingdom (U.K.) reached an agreement in principle on the EU-U.K. Trade and Cooperation Agreement (“the Agreement”), which also affects the coordination of social security, the so-called mobile workers and the…