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EUROPEAN UPDATES
VAT TRENDS | ISSUE_17SPRING ISSUE | 2016
VAT TRENDS INSIGHTS FOR GLOBAL BUSINESSES
MERIDIANGLOBALSERVICES.COM
Who Monitors Your Expenses? available on page13
INTERNATIONAL UPDATES
BREXIT & CROSS BORDER VAT WHAT COULD IT MEAN FOR YOUR BUSINESS See page 14
MEET MERIDIAN AT 2016 SAPPHIRE NOW + ASUG ANNUAL CONFERENCE See page 7
VAT COMPLIANCE
ISSUE 17 | SPRING 2016VISIT MERIDIANGLOBALSERVICES.COM |
BOOK A MEETING WITH US FOR THE NORDIC ECOMMERCE SUMMIT IN MAY
7 MEET US AT THE 2016 SAPPHIRE NOW ASUG ANNUAL CONFERENCE
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WELCOME TO THE SPRING 2016 EDITION OF VAT TRENDS. WE HOPE YOU FIND THIS PUBLICATION USEFUL FOR YOUR BUSINESS.
MEET MERIDIAN AT CATALYST UK 2016
9
16 EUROPEAN COMMISSION
FEATURES
UPDATES
EUROPE |2-6|2. Austria 2. Czech Republic2. Estonia3. France3. Hungary 4. Latvia4. Italy4. Norway4. Romania5. Poland5. Slovakia6. Switzerland6. UK6. Slovenia6. Northern Ireland
REST OF THE WORLD |9-10|9. Russia9. United States 9. Saudi Arabia10. China
INSIDE VAT TRENDS
ARTICLES
12. Is your expense management system delivering the return on investment you were promised?
13. Who monitors your expenses?
14. Brexit & Cross Border VAT What Could It Mean For Your Business
EVENTS
EUROPEAN NEWS
VISIT MERIDIANGLOBALSERVICES.COM2_ VAT TRENDS
UPDATES REGARDING ANY CHANGES ACROSS EUROPE.
AUSTRIAAUSTRIA’S REDUCED VAT RATE
The simplification rule for triangulation in Austria is only applicable if the second supplier/ middle man registered is in Austria and declares the triangulation in the VAT return and the recapitulative statement. They will also issue an invoice mentioning the application of the simplification rule and the reverse-charge procedure. If either of the last two requirements are not fulfilled, the safety net deemed acquisition with no right to deduct input VAT, has to be applied, as there is no opportunity to apply a correction with retroactive effect.
ESTONIAESTONIA TO RAISE VAT REGISTRATION THRESHOLD
Estonia is in talks to raise its VAT registration threshold for resident businesses from €16,000 to €25,000 per annum. The finance ministry had previously proposed a higher registration of €40,000.
Reducing the tax burden of small enterprises and simplifying the taxation of micro enterprises is set out as a goal in the program of the government coalition.
CZECH REPUBLICCZECH CONTROL FORM FOR 2016
As of 1 January 2016 selected VAT registered entities are obliged to submit a monthly “VAT Control Statement” i.e. the Control Form.
The Control Form is designed to prevent further VAT fraud in the Czech Republic and can be done electronically via an e-form.
EUROPEAN NEWS
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HUNGARYHUNGARY - INTRODUCTION OF ENVIRONMENTAL PROTECT PRODUCT FEE (EPPF) FOR DISTANCE SELLERS
With effect from 1 January 2016, distance sellers VAT registered in Hungary which supply products from abroad to Hungarian individual buyers are liable to declare and pay the environmental protection product fee on products which are subject to EPPF.
Up until the 31st December 2015 distance sellers that were VAT registered but not established in Hungary were not liable to pay the EPPF.
EPPF is payable on the packaging materials that are part of the packaging of products brought to Hungary from abroad, therefore all distance sellers are liable to declare and pay EPPF at least on packaging materials. Tax assessment for the EPPF is based on the weight of the product that is subject to EPPF.
Products subject to EPPF are defined in
the legislation and based on commodity codes. (Products affected are packaging products, accumulators, mineral oil products, plastic products, chemical products, electronic devices, tyres, office paper and advertising paper). Companies are required to register for EPPF tax within 15 days of selling a product that is subject to EPPF.
HUNGARY TO REDUCE VAT ON HOME CONSTRUCTION
Hungary awaits a significant slash on VAT for home construction for 2016. The VAT rate will move from 27% to 5% which will help the economy expand. Consumers can request an invoice if they wish.
HUNGARY DROPS VAT MOSS INVOICE REQUIREMENT
As of 1 January 2016 Hungary has dropped the requirement for
FRANCEVAT ON PETROL MAY BE DEDUCTIBLE
The French parliament has approved an amendment to the law which sees currently only diesel eligible for the deduction of VAT.
The new amendment would see an end to the inequality of fleets mostly investing in diesel powered cars.
FRANCE TO USE CERTIFIED CASH ACCOUNTING SYSTEM BY 2018
French businesses that receive cash payments i.e. shops and restaurants, will have to use a certified cash accounting system by 1 January 2018.
This measure is to ensure security and storage of information so no fraud can take place.
Tax authorities can request to see proof of certificates and failure to provide such certificate will result in a €7,500 fine per input device.
foreign providers of digital and telecommunications services to supply local compliance invoices to Hungarian consumers. Consumers can request an invoice if they wish.
EUROPEAN NEWS
VISIT MERIDIANGLOBALSERVICES.COM4_ VAT TRENDS
LATVIALATVIA: DOMESTIC REVERSE CHARGE 2016
As of 1 April 2016 a new domestic reverse charge will be applied to certain domestic B2B supplies of mobile telephones, laptop computers and computer chips. This is an effort to prevent VAT fraud.
ITALYITALY EXTENDS E-BOOK VAT RATE CUT
As of 1 January 2016 Italy’s digital publications VAT rate remains at a reduced rate of 4%.
The ECJ ruled in March 2015 that Italy must raise the VAT to the higher VAT rate of 22%. France, Germany and Poland have also campaigned to have the reduced VAT ruling changed.
REMOVAL OF INVOICING OBLIGATION
Suppliers of telecoms, electronic and broadcasting services are no longer obliged to issue an invoice or tax receipt in respect of supplies made to Italian consumers backdating from 1 January 2015. Customers can still request an invoice in respect of supplies made by businesses that are directly VAT registered in Italy (i.e. where VAT is not accounted for under the Mini One Stop Shop scheme).
LUXEMBOURGLUXEMBOURG RETAINS ITS AAA RATING
A major credit rating agency has confirmed Luxembourg’s ‘AAA rating’ with a stable outlook after VAT MOSS loses. Luxembourg lost 2% of its GDP in 2015 when companies then had to charge customers the VAT of the consumer’s country and not that of the 15% of Luxembourg’s, which at the time was the lowest in Europe.
Luxembourg has since raised its VAT to 17% and raised half of the VAT which was lost declaring it satisfactory to retain their AAA rating.
NORWAYNORWAY SCRAPS VAT ON DIGITAL NEWS
As of 1 March 2016 electronic news services are VAT exempt (zero rated) in Norway. This will cost the country around NOK350m.
The government announced they have boosted funding for the VAT compensation scheme for sports activities and also increased the reduced 8% VAT rate to 10% as of 1 January 2016.
ROMANIAREVERSE CHARGE MECHANISM FROM 1 JANUARY 2016
As of 1 January 2016 the Romanian government introduced the reverse charge mechanism for the supply of:
• Mobile phones
• Laptops, tablets, PC’s
• Devices that use integrated circuits
The reverse charge mechanism is
introduced for the supply of buildings, parts of buildings and land.
Previously the supply of buildings, parts of buildings and land were subject to a VAT of 24%.
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EUROPEAN NEWS
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POLANDVAT RATE TO REMAIN THE SAME FOR POLAND IN 2016
Poland will not be decreasing their 23% VAT to 22% in 2016 as previously reported.
The 23% VAT rate will remain as there has been recent change in the Polish government and concerns of the continued growth of the country.
VAT CHANGES FOR POLAND IN 2016
As of 1 January 2016 Poland introduced the following VAT changes:
• Increase in VAT non-compliance fines
• VAT savings above PLN 500,000 acknowledged to VAT authorities
• Scrapping of domestic reverse charge e.g. electrical and valuable metal goods
• Introduction of joint VAT compliance liability where transactions with a specific supplier are over PLN100,000
POLAND TO INTRODUCE THE STANDARD AUDIT FILE FOR TAX (SAF-T)
The Polish Ministry of Finance has stated Poland will introduce the Standard Audit File for Tax (SAF-T) and it will be required only on request, not automatically.
This regulation will commence 1 July 2016 and will most likely apply to the larger companies only as it enables the tax authorities to take electronic downloads of company transactions for analytical review.
SLOVAKIASLOVAKIA VAT CHANGES 2016
As of 1 January 2016 Slovakia introduced the application of the local reverse charge mechanism on building supplies.
The responsibility for VAT will no longer fall on the providers of construction work but the customer.
There will also be an increased number of foods taxed at the lower VAT rate of 10% e.g. meat, fish and butter.
Receipt of payment is capped at €100,000 from 1 January 2016.
ORLANDO, FLORIDA MAY 17-19, 2016MEET US HERE
EUROPEAN NEWS
VISIT MERIDIANGLOBALSERVICES.COM6_ VAT TRENDS
UKUK GOVERNMENT PROPOSES VAT HIKE ON RENEWABLE ENERGY
Wind and solar energy is currently being proposed for a VAT increase from 5% to 20%. This comes from an EC ruling covering the materials used in the construction process.
Oil heating, gas and coal still remain at the 5% VAT rate.
UK DISTANCE LEARNING IS 0% VAT RATE
The UK has ruled that distance learning be zero rated for VAT, the same as printed learning materials.
SLOVENIASLOVENIA EXTEND VAT REGISTRATION THRESHOLD
Slovenia has been authorised to extend the application of the VAT exemption for persons/small businesses with an annual turnover of no more than €50,000.
This request will run from December 2015 to December 2018.
NORTHERN IRELANDNORTHERN IRELANDS TOURISM VAT TO BE RESEARCHED AGAIN
Tourism ministers are pleading for a cut in VAT to entice visitors to Northern Ireland but the UK Government has stated more needs to be done to collate hard evidence on the subject.
SWITZERLANDVAT TO BE PAID BY COMPANIES SELLING ONLINE INTO SWITZERLAND
Foreign businesses providing goods and services inside the Swiss border will have to pay VAT going forward.
This decision is to level competition amongst Swiss businesses that have always had to pay the VAT.
Anyone who makes less than CHF100,000 will be exempt. This VAT will affect marketplaces such as Amazon.
Profits of around CHF40 million per year are expected and the creation of 38 new jobs.
REVERSE CHARGE FOR ELECTRONIC COMMUNICATIONS SERVICES FROM 1 FEBRUARY 2016
As of 1 February 2016 suppliers of wholesale telecommunication services in the UK no longer charge VAT.
The HMRC measure will introduce a reverse charge which means the customer is liable to account for the VAT rather than the supplier.
The reverse charge will apply to the services of routing telephone calls and associated data (text, images) over landlines, mobile networks or the internet.
This is an anti-fraud measure which removes the opportunity for fraudsters to charge VAT and then go missing before paying it over to the Exchequer in Missing Trader Intra-Community (MTIC) fraud.
MEET US AT IRCE CHICAGO JUNE 7-10 2016AGO JUNE 7-10 2016
EUROPEAN NEWS
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INTERNATIONAL NEWS
VAT TRENDS_ 9VISIT MERIDIANGLOBALSERVICES.COM
RUSSIADIGITAL VAT FOR 2017
Russia is considering a legislation that would introduce VAT on the supply of electronic services for 2017.
It will see overseas suppliers charging the VAT of 18% on their supplies to Russian consumers which will help reduce the unfair advantage to the domestic market.
This is likely to take effect from 1 January 2017, we will keep you updated.
UPDATES REGARDING ANY CHANGES ACROSS THE GLOBE.
N O R D I C E C O M M E R C E S U M M I TB E I N S P I R E D , B E B R AV E
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UNITED STATESAMAZON TO ADD SALES TAX TO COLORADO PURCHASES
Amazon is required to collect sales tax in Colorado as of 1 February 2016.
Colorado residents will begin paying the tax on their Amazon purchases which will help the state collect the previously, sometimes, unpaid ‘voluntary paid’ taxes.
SAUDI ARABIAARAB GULF STATE OMAN TO SET VAT FOR 2017
The introduction of VAT is to be set for the first of six Arab Gulf states for mid-2017.
The introduction of VAT is estimated, for Oman, to earn between OMR200 million and OMR300 million extra every year with a VAT of 5%.
INTERNATIONAL NEWS
10_ VAT TRENDS VISIT MERIDIANGLOBALSERVICES.COM
CHINACHINA EXTENDS TAX-FREE SHOPPING INCENTIVE
Tourists can claim an 11% VAT refund on items over USD77 in the provinces of Tianjin, Liaoning, Anhui, Fujian, Xiamen, and Sichuan.
The scheme has been extended as it hopes to boost inbound tourism and consumption.
CHINA EXTENDS E-COMMERCE VAT PROGRAMME
China has extended its VAT programme on e-Commerce to Ningbo, Chongqing, Hefei, Zhengzhou, Dalian Suzhou Guangzhou, Shenzhen, Tianjin, Shanghai, Chengdu and Qingdao.
The programme allows online shoppers to buy online without paying customs duties, VAT & consumption tax.
CHINA TO REPLACE BUSINESS TAX WITH VAT FROM 1 MAY 2016
From 1 May 2016 China will replace business tax with VAT in all sectors, including the financial sector, in a bid to streamline tax structures and reduce the tax burden.
The change will unify the goods and services VAT system in China for the very first time and will be among the first countries in the world to apply VAT broadly to the financial services sector.
That means that interest on loans made to businesses and consumers will be subject to VAT.
CONNECT
MEET MERIDIAN AT
20 APRIL 2016 The Savoy Hotel, Londonwww.meridianglobalservices.com
FEATURED ARTICLES
VISIT MERIDIANGLOBALSERVICES.COM VAT TRENDS_ 11
1. IS YOUR EXPENSE MANAGEMENT SYSTEM DELIVERING THE RETURN ON INVESTMENT YOU WERE PROMISED?
2. WHO MONITORS YOUR EXPENSES?
3. BREXIT & CROSS BORDER VAT WHAT COULD IT MEAN FOR YOUR BUSINESS
ARTICLES
SPRING FEATURESWelcome to this editions features section.
FEATURE ARTICLES pages 12-15
FEATURED ARTICLES
VISIT MERIDIANGLOBALSERVICES.COM12 _ VAT TRENDS
FEATURE ARTICLES
IS YOUR EXPENSE MANAGEMENT SYSTEM DELIVERING THE RETURN ON INVESTMENT YOU WERE PROMISED?
by Adam Smith
Nearly all the expense system providers talk about how quickly you’ll get a return on your investment if you implement their expense tool.
How many of you have actually looked at this after six months, twelve months or even after two years? For those of you that have, well done, we’d be interested to learn what you found.
For those that haven’t, you’re probably in the majority and may well have forgotten the business cases that were written to help you justify theinvestment. And cost of the change management has probably been written off.
And by ensuring an efficient audit process, we’ve also been able to recover these clients millions of Euros of additional VAT.
Just as combining Travel & Expense systems makes logical sense, we believe Expense Audit and VAT recovery naturally fit together.
Put simply, you can’t ensure VAT compliance, nor maximise the VAT recovery unless you have a robust expense audit process in place.
As well as the additional VAT you’ll recover, there are 50m reasons to talk to us. €50m is the difference between the original value of expense claims submitted and the value of expense claims actually reimbursed for our clients in 2014.
By talking to us we can finally help you achieve that ROI you were promised.
The reality is that in nearly all cases the expense system will not have eliminated all the issues you were having before you went on this journey.
This is not to say that expense management systems won’t deliver tremendous benefits.
They almost certainly will.
What most companies don’t do is to look at how the ‘back office’ will handle the technology that is helping your travellers to submit expenses faster, smarter and more efficiently than ever before.
With the inevitable additional volumes and the increased speed of submission, how will your finance teams cope?
How are they really coping 6 months after the system was implemented?
Meridian works with some of the largest and diverse businesses across the globe managing the back office finance processes for T&E.
By working with Meridian these companies have not only implemented an efficient process to support the new expense tool, they have saved millions of additional Euro’s by ensuring compliance that no system in the world can achieve.
N O R D I C E C O M M E R C E S U M M I TB E I N S P I R E D , B E B R AV E
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FEATURED ARTICLES
VISIT MERIDIANGLOBALSERVICES.COM VAT TRENDS_ 13
WHO MONITORS YOUR EXPENSES? by Adam Smith
When you submit an expense claim do you ever wonder “Are my travel expenses being reviewed?”
Fraudsters who have been successful at defrauding companies through the submission of fictitious travel expenses almost certainly have.
When employees decide to defraud their employers by submitting fraudulent expenses,
our experience is that they nearly always begin by submitting a few low value expenses to test the water.
Whilst auditing millions of expense claims each year, Meridian see all the clever ways employees use to increase their reimbursement.
We can often even predict which departments and which countries will try each different approach and we report on these to give organisations a ‘true’ picture of what is ‘really’ being spent, helping to budget and forecast more accurately for the future.
We use technology to identify which claims need a forensic review and by ensuring the correct receipts are obtained we also increase the VAT recovery. This is all achieved whilst allowing your staff to focus on core activities.
Talk to Meridian to understand how we can deliver your end to end expense management process.
If they are successful, they gradually increase the amount and eventually they have a fully-fledged fraud habit!
The fraudulent expenses submitted in each individual expense report might not seem material, but the total amount over time can prove to be significant – especially if several employees are involved.
What should you do?
Look at your current process of how expenses are processed from submission through to payment.
You should also look at your expense policy to see how this is being interpreted by the traveller, the manager and the team responsible for auditing the claims prior to approval and/or payment.
Studies carried out by the major expense system providers highlight expense authorisers rarely check the expense reports submitted by their teams, mainly due to time pressures and usually because they trust the team members. Trust is not a control.
FEATURED ARTICLES
VISIT MERIDIANGLOBALSERVICES.COM14 _ VAT TRENDS
Unless you have managed to get your hands on a fully functioning crystal ball, you will have no idea what way the referendum vote on Britain remaining in, or leaving the EU will go.
But it is probably better not to wait until the result to start considering what the VAT implications of an exit might be.
There are lots of possible implications for your business depending on where you are based,
Should the UK decide to leave the EU, then the UK will no longer be covered by the Refund Directive and will become a 13th Directive country for the purposes of foreign VAT recovery.
This changes what, how and when VAT can be claimed.
where you have VAT registrations etc.
But for this article I have looked at the implications from a few different perspectives and what the impact may be on the VAT recovery opportunity for:
• UK businesses dealing with EU countries
• Businesses from EU countries dealing with the UK
• Businesses from Non EU countries dealing with the UK
UK Businesses Claiming VAT from EU CountriesToday a UK business has the opportunity to recover VAT paid on certain expenses in another EU country via a mechanism known as the Refund Directive.
The Refund Directive provides the basis for what can be claimed and how.
One of the great benefits of the Refund Directive for EU based claimants is that it allows your claims
This process is governed by the 13th Directive which applies to all Non EU businesses making a claim to an EU country. There is also the possibility that some EU countries will no longer allow UK businesses to reclaim VAT that they could previously recover as an EU member.
This would be a considerable increased burden on UK companies claiming VAT from EU member states.
to be submitted electronically to all EU claim countries via your own country online claim portal. Your claims are then distributed, for example by HMRC, to all the EU VAT authorities on your behalf.
While all of your claims are submitted electronically you can still be asked to provide originals to prove the validity of your claim.
However, if the UK were to leave the EU then UK businesses would have to submit all claims in paper form with all supporting documentation and original invoices, directly to each individual EU VAT authority.
BREXIT & CROSS BORDER VAT WHAT COULD IT MEAN FOR YOUR BUSINESSby Derek O’Brien
FEATURED ARTICLES
VISIT MERIDIANGLOBALSERVICES.COM VAT TRENDS_ 15
Businesses from EU countries dealing with the UKCurrently businesses from other EU member states have the opportunity to recover VAT paid on certain expenses incurred in the UK.
Just as above, the Refund Directive provides the basis for what can be claimed and how.
While this would not change for EU businesses claiming VAT from other EU countries, in the case of claims for VAT being made to the UK things would change.
To what extent things would change is unknown.
other EU member states could apply the principle of reciprocity i.e.
if the UK won’t give refunds then neither would they. This could be one of the less significant impacts.
The larger impact may be on the total cost of doing business with the UK as the VAT can be recovered today is not just on travel related costs, there is still VAT on some large ticket AP items that is recovered today and this could also go away.
As the UK would no longer be a member state it would not be covered by either the Refund Directive or the 13th Directive.
The UK would have to decide whether or not it wishes to continue allowing foreign businesses to recover UK VAT.
There are examples of other European non-EU countries who currently allow foreign businesses to recover VAT on expenses incurred e.g. Norway & Switzerland. But there is no guarantee that the UK post a Brexit would decide to continue.
If the UK decided not to allow foreign businesses to recover VAT post a Brexit then there could be repercussions, as
Businesses from Non EU countries dealing with the UKCurrently businesses from Non EU countries have the opportunity to recover VAT paid on certain expenses incurred in the UK.
However these businesses must submit their claims via the 13th Directive which governs what can be claimed and how.
If the UK decides to leave the EU then these businesses will also be left waiting to see if the UK decides to continue allowing the recovery of VAT.
If your business is currently recovering VAT from the UK the impact on your business should be quantifiable as you should be able to calculate from current and recent refunds how much is potentially at stake.
Depending on how you are currently handling these claims this calculation could be quite straight forward or a bit more of a struggle.
The possible implications of a Brexit we have mentioned above in no way intend to suggest that Meridian has any position on whether the UK should or should not leave the EU.
We are purely raising these points for your consideration.
There are many other areas of cross border VAT that could be impacted should there be a Brexit such as the impact on VAT registrations in other European countries, filing requirements, ERP re-configuration to handle new cross border transactions etc.
We will cover these in future postings on our blog and distribute via other channels such as twitter and Linkedin.
EUROPEAN COMMISSION
16_ VAT TRENDS VISIT MERIDIANGLOBALSERVICES.COM
UPDATES REGARDING ANY CHANGES BY THE EUROPEAN COMMISSION
EUROPEANCOMMISSION
ECJ issues ruling on VAT exemption for real estate funds
On 9 December 2015 the ECJ decided management of real estate funds may qualify as VAT exempt.
To qualify for an exemption the investment fund must be regulated.
VAT is payable on airline tickets which are unused
In the recent case of Air France-KLM, the ECJ has noted that where VAT is payable the sum paid by the customer to the airline company is directly linked with a service, and that service should be performed.
For VAT to be payable, it is sufficient that the airline company enables the passenger to benefit from the transport service.
In that regard, the Court states that VAT becomes chargeable on receipt of payment of the ticket price.
EU to extend 15% VAT rate minimum until 2017
The EC has agreed to maintain the current minimum standard VAT rate of 15% for a further two years until 31 December 2017.
For more information about our organisation, please visit www.meridianglobalservices.com Meridian Global Services Tallaght Business Park, Tallaght, Dublin 24, Ireland Tel: +353 (0)1 4590 500 | Fax: +353 (0)1 4590 540
Editorial Committee: [email protected] [email protected]
The information contained within this publication is and shall remain the property of Meridian Global Services group of companies. Contents of this publication must not be re-produced in whole or in part, used in tendering, or given/communicated to any third party, or for any other purposes without the prior written consent of Meridian Global Services.
© 2016 Meridian Global Services. Published in Ireland. All rights reserved. 1133.indd(Ireland) 04/16. Issue 17. Artwork by marketing department (SC).
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All content, interpretations opinions and suggestions contained within this publication are made based on the information to hand at the time of publication and are those of VATtrends editorial committee and should in no way be taken as definitive opinions. Should you require a specific opinion of how any information contained within may impact your business please contact your local Meridian representative directly.
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