Many European countries begin reopening borders.
From 15 June, full free movement of persons will once again apply with all EU/EFTA states and the United Kingdom.
https://www.sem.admin.ch/sem/en/home/themen/fza_schweiz-eu-efta/meldeverfahren.html
A REVOLUTION IN REPORTING OBLIGATIONS FOR VAT PURPOSES
On 1 October 2020 entered into force the changes in the reporting of transactions in value-added tax (introduced with the Act of 4 July 2019 amending the Act on the Goods and Services Tax Act and other acts, Official Journal of Laws, Item 1520, as amended). Under the above tax act, VAT taxpayers may forget […]
Read moreIntra-community supply of goods (IDG) and chain transactions
Documentation of intra-community supply of goods (IDG) – what kind of documents should be obtained to avoid a risk of challenging a 0% rate by the tax authorities? Under council implementing Regulation (EU) 2018/1912 (hereinafter referred to as “EU Regulation”) of 4 December 2018 amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for […]
Read moreCurrent entry restrictions in Switzerland
Following the adoption by the Swiss Federal Council of measures to control the spread of COVID-19 (coronavirus) and to protect the population in Switzerland, the following rules are currently applicable: All notifications must be made from the first day of activity, regardless of the sector or industry concerned. In principle, only activities that meet an […]
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