{"id":5315,"date":"2019-05-13T13:00:58","date_gmt":"2019-05-13T12:00:58","guid":{"rendered":"http:\/\/www.dagtva.com\/?page_id=5315"},"modified":"2024-08-07T07:33:09","modified_gmt":"2024-08-07T06:33:09","slug":"brexit-dagtva","status":"publish","type":"page","link":"https:\/\/www.dagtva.com\/?page_id=5315","title":{"rendered":"Brexit & DAGTVA"},"content":{"rendered":"

Headlines \u2013 Subjects<\/b> of <\/b>rese<\/b>ar<\/b>ch and d<\/b>evel<\/b>opme<\/b>nt<\/b> works<\/b><\/span><\/p>\n

Dossiers, articles and new<\/span><\/p>\n

Still current today !<\/strong><\/span><\/p>\n

United Kingdom<\/span> \u2013 7 February 2019 \u2013 Brexit Borders only on invoices<\/a>. \u2013<\/p>\n

United Kingdom<\/span> \u2013 26 January 2019 \u2013 Brexit UK May be win<\/a>. \u2013<\/p>\n

United Kingdom<\/span> \u2013 17 January 2019 \u2013 Brexit solution after the Parliament decision to refuse the \u00ab\u00a0Deal\u00a0\u00bb<\/a>. \u2013<\/p>\n

United Kingdom and Spain<\/span> \u2013 November 2018 \u2013 After the draft Brexit deal<\/a> (14 & 19\u00a0 November) \u2013 Why the actual European Single Market is \u00ab\u00a0dead\u00a0\u00bb for the second time with Gibraltar, a pebble in the European shoe.<\/span><\/span><\/p>\n

United Kingdom<\/span> \u2013 October 2018 \u2013 The birth of<\/span><\/span> the World Single Market<\/strong><\/span> \u2013 Brexit and the future of VAT<\/a> (4 October) \u2013 Deal or no Deal with the EU, how the UK will force the EU to change the paradigm of the actual European Single Market and take the leadership of the world indirect taxation, arguments for an agreement in the Brexit\u2019 negotiations in the context where the actual European Single Market is probably already \u00ab\u00a0dead\u00a0\u00bb\u00a0<\/a>(14 October) and The birth of<\/span> the World Single Market<\/strong><\/span>.<\/span><\/span><\/p>\n

BREXIT special case<\/span> : the new 2019 version \u00ab\u00a03.0\u00a0\u00bb of the more efficient indirect tax system DAGTVA\u00ae is now ready for a first overview of an B2B VAT cross-border<\/a> and an B\u00b2B VAT domestic<\/a> transactions. The difference with the former version, the foreign banking system is not involved in the DAGTVA\u00ae process. All VAT taxes processes are concentrated in the buyer\u2019s country (UK). If the duty-free imports are applied by the buyer\u2019s country (UK), the indirect taxation system is completely neutral as we see it on the European Single Market. It is possible to apply this solution for the Brexit<\/a> with \u201c Making Tax Digital<\/a>\u201d (MTD) and the split banking payment<\/a> (other solutions can be used) and take in consideration the border problem of Ireland<\/a>. United Kingdom would be in the same tax and border situation after the Brexit than today and nothing change with the European Union. A situation by default with a trading system, position on the both position: inside and outside the European Union. It is also impossible for the European Union to deny to the United Kingdom what has been granted to Italy in terms of electronic invoicing and split payment, even if this split payment is different from DAGTVA.<\/span>
\n<\/span><\/p>\n

This is exactly what is shown with DAGTVA\u00ae and found in the wishes of the Government published in the Prime Minister\u2019s document of 7 July 2018<\/a>.<\/span><\/span><\/p>\n

With DAGTVA\u00ae the Brexit outcome can be with an agreement or not with the same result, it is the free market and prefigure the future World Single Market<\/span><\/strong>. Also, fraud would be impossible!<\/span><\/span><\/p>\n

*************<\/span><\/p>\n

United Kingdom<\/span> with the HMRC is launching \u201cMaking Tax Digital<\/a>\u201d (MTD) in April 2019 and I am proud, at the beginning of 2018 to announce that the GCC \u2013 Gulf Cooperation Council and United Arab Emirates \u2013 have set up with \u00ab\u00a0ESS\u00a0\u00bb and India with \u00ab\u00a0E-WAY\u00a0\u00bb, the two first international interstate taxation systems for electronic billing in the framework of VAT, describe in the DAGTVA\u00ae declarative system in 2012<\/a>. \u201c Making Tax Digital<\/a>\u201d (MTD) in April 2019 will be the third international interstate taxation system.<\/p>\n

The European Union<\/span> by the Council also comes in December to set the new guidelines, that are not as far in terms, for digital tax reporting. Many EU members as: Spain since July 2017, Hungary in next July, United Kingdom with the HMRC is launching the \u201c Making Tax Digital<\/a>\u201d (MTD) in April 2019, Italy, Greece, etc.., and now around the world, (study by PwC Michaela Merz<\/span><\/span>: \u00ab\u00a0How the World of VAT\/GST will look in five years from now\u00a0\u00bb presented at the IVA conference in Stockholm 10\/2018) are setting up electronic billing systems close to and described by DAGTVA\u00ae in 2012<\/strong>, but only the control by match between seller and buyer invoices exist with DAGTVA\u00ae in \u00ab\u00a0ESS\u00a0\u00bb in GCC and \u00ab\u00a0E-WAY\u00a0\u00bb, even if in India this matching option is temporary suspended following some congestion problems due the centralisation\u2019s flow inside the tax returns database. It is a defect of youth that may be corrected when all local tax authorities will receive these tax returns directly.<\/p>\n","protected":false},"excerpt":{"rendered":"