June 2024

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Europen Union

Toll manufacturer not a fixed establishment

The Court of Justice of the European Union has issued a decision concerning whether a controlled company or a group company is to be regarded for VAT purposes as a fixed establishment of the parent company or another group company.

European Union

Failure to agree on ViDA proposals

On 21 June 2024, at the EU’s Economic and Financial Affairs Council, EU member states again failed to reach agreement on the VAT in the Digital Age proposal. Estonia continues to oppose the current proposal due to concerns about the new deemed supplier regime.

Canada

Second phase of CARM project

On 21 October 2024, Release 2 of the Canada Border Services Agency Assessment and Revenue Management system will go live. At that point, CARM will be the official platform for importers to assess and pay duties and taxes on commercial goods imported into Canada.

Poland

KSeF implementation postponed further

The Ministry of Finance has announced that the implementation of mandatory introduction structured e-invoicing and the National e-Invoicing System (KSeF) has been postponed until 2026, to allow for the rebuild of the e-invoicing system infrastructure.

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