The changes will occur for organizations that invoice goods and/or services across the EU. Until the end of 2009, only goods would have been declared in the EU sales list; but from 1 January, 2010, also services are included. Companies that invoice across the EU above a certain threshold amount (in most countries, this threshold is set to EUR 100.000) will be changing their periodicity reporting frequency of the EU sales list from quarterly to monthly reporting.
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EU Vat Changes