Mazars Tax View - May 2021

We would like to briefly present the contents of the May issue of our tax newsletter. In this issue we provide a detailed look at the changes in the area of VAT, the centre of which is the significant expansion of the One Stop Shop scheme, which will occur on 1 July 2021.

We will inform you of the possible complications with the use of this system, selected effects on transactions through e-shops and with the possibility of use of new system for cross-border services.

The preparation of income tax returns for the year 2020 are currently in full swing and we are bringing you practical information concerning the areas of tangible and intangible assets together with the responses of the tax administration to selected questions on the amendment to the Income Tax Act.

In another article, we have summarized the most important impacts of Brexit on the area of corporate income tax. You will also find information on the provisioning of compensation to employees working from home or news in the area of VAT related to the Covid-19 pandemic in this issue.

We trust that our articles will be helpful and though-provoking and we wish you a pleasant read.


Mazars Tax View 5/2021
Mazars Tax View 5/2021