The Portuguese Government has recently announced that the July VAT return may be submitted until 20 September 2020 and the remittance of the respective VAT due until 25 September 2020, without the application of penalties. 

The Slovenian government granted an extension, until 31 October 2020, of the VAT exemption and of relief of import duties applicable to the supplies of certain goods used to combat the effects of the COVID-19 epidemic.
Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements.
 

The Italian Tax Authorities have recently confirmed that a single VAT group may be constituted by companies that are owned and controlled by the same private individual, provided that there is a financial, economic and organizational close bound between them.
In this context, the Italian tax authorities also clarified that a financial link exists when they are, directly or indirectly, controlled by the same person. 
 

The article 35-ter(5) of the Italian VAT Act foresees that non-EU companies, established in countries with which there are legal instruments to regulate reciprocal assistance in matters of indirect taxation, can opt for direct VAT registration in Italy.
In this context, and considering that between the European Union and the Kingdom of Norway there is an agreement on administrative cooperation, combating fraud and recovery of claims in the field of value added tax, the Italian tax authorities clarified that taxable persons established in Norway and liable for VAT purposes in Italy are allowed to perform a direct registration in Italy instead of appointing a VAT representative.
 

The Federal Public Service for Finance provided several clarifications regarding the VAT consequences of donations of medical equipment to certain institutions and donations of computers to Belgian schools, made between 1 March 2020 and 1 September 2020. Among others it has been clarified that are VAT exempt the donations of medical devices and their accessories to humanitarian organizations.

In order to mitigate the effects of the Covid-19 pandemic, the Spanish Government has announced, among other measures, that the temporary zero VAT rate applicable to supplies, imports and intracommunity acquisitions of medical products and equipment, to be supplied to public entities, non-profit or social entities and health care facilities, has been extended until 31 October 2020.

Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements.

The Italian Tax Authorities clarified that it is applicable a zero VAT rate to the supplies of parking areas under customs authorization, if they are carried out by the same customs agent assisting the customer in its customs authorization.

In order to mitigate the effects of the pandemic, the Bulgarian government has extended the application of the 9% reduced VAT rate to supplies of beer and wine provided as part of restaurant or catering services, to the use of certain sports facilities and to tour operators' services, including the organization of excursions by tour operators and travel agents with occasional transportation.

This 9% reduced VAT rate is applicable from 1 August 2020 to 31 December 2021.

Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements

The Federal Public Service for Finance provided several clarifications regarding the VAT consequences of donations of medical equipment to certain institutions and donations of computers to Belgian schools, made between 1 March 2020 and 1 September 2020. Among others it has been clarified that are VAT exempt the donations of medical devices and their accessories to humanitarian organizations.

The Italian Tax Authorities clarified that the 10% reduced VAT rate can only be applied to the installation of an electric vehicle charging station in a residential property, if it is installed together with the connected photovoltaic plant.

The Italian Tax Authorities have recently clarified that the supply of medical services can only be VAT exempt when the following two conditions are reunited:

• The Ministry of Health supervisions the medical profession; and
• The Medical profession is explicitly listed in the Ministerial Decree of 17 May 2002.

Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements

The Independent Authority for Public Revenue has recently announced that the custom duties and import VAT exemptions applied on the imports of medical materials used to combat the COVID-19 pandemic will be extended until 31 October 2020.
Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements.
 

The temporary zero VAT rate applicable to the supplies of protection and medical equipment, to hospitals and other health care settings, was extended until 31 October 2020. 
Since measures concerning Covid-19 are rapidly changing, this article is for information purposes only. Any companies intending to act upon this article should first contact us for specific advice concerning these elements.