News

29

JUN

2022

Transfer of the use of vehicles to employees for their private use

Transfer of the use of vehicles to employees for their private use.

Tax authorities launch an information campaign on the transfer of vehicles to employees for their private use The letters are aimed directly at high-end vehicles, which are common (...)

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22

JUN

2022

Obligations of sole proprietorships

Obligations of sole proprietorships

As long as the sole proprietorship continues, the company shall expressly state that it is a sole proprietorship in all its documents, correspondence, order notes and invoices, as well as in all notices that it is required by law or the articles of association to publish. (...)

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15

JUN

2022

Are invoices issued on paper and subsequently sent by e-mail valid?

Are invoices issued on paper and subsequently sent by e-mail valid?

Whether an invoice scanned in physical format will be considered as an electronic invoice depends on whether the scanning or digitalization is performed by the issuer or by the recipient of the invoice. (...)

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08

JUN

2022

Cell phones provided to employees for business use

Cell phones provided to employees for business use

The Directorate General of Taxes (DGT) has recently ruled that providing cell phones to employees for professional use does not constitute remuneration in kind for personal income tax purposes.   (...)

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