Emergency VAT measures announced by European countries

Amazon, recognising that many of their merchants sell internationally, have published a list of emergency VAT measures announced by European countries in response to the Coronavirus pandemic.

Amazon point out that this is general information and you should consult your professional tax advisors if you have any questions or need further details. You will also need to verify if the emergency VAT measures only apply to domestic businesses in each country or if the emergency VAT measures are also available to overseas businesses to take advantage of

Emergency VAT measures in Europe

Czech Republic

Only drafted limited VAT measures for businesses.

France

No changes to March or future reporting so far.

Germany

Businesses may apply for VAT payment postponement until December 31, 2020.

Italy

Businesses may be able to postpone payment of their VAT due until May 31, 2020, and can also decide to file specific VAT returns and listings later.

Netherlands

Businesses may apply for a three month extension of VAT payment deadline as of March 20, 2020.

Poland

Offering the application for a VAT payment postponement with no interest charges and delayed the extension of SAF-T VAT reporting.

Spain

Businesses may apply for VAT payment postponement until May 31, 2020.

United Kingdom

Businesses are able to postpone the payment of their VAT due between March 20 and June 30, 2020.