Spain have extended the 0% VAT rate on basic foods items until the 30th June 2024. The 0% VAT rate introduced in Spain on basic food due […]
Spain – 2024 VAT rate changes
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Poland – zero per cent VAT rate on food extended until 30th June 2024.
The Polish Minister of Finance signed a bill which will extend the 0% VAT rate on basic food products such as fruit, vegetables, meat, dairy products and […]
France – French Senate proposed new earlier timeline for introduction of e-invoicing for large businesses.
The French government announced in October 2023 a proposal to delay the introduction of mandatory e-invoicing until 1st September 2026, however on the 27th November 2023 the […]
UK – Autumn Statement for 2023
The UK government recently announced their Autumn statement for 2023 which included the following amendments relating to VAT. The 0% VAT rate currently applicable on women’s sanitary […]
Greece- Budget 2024 – Proposed VAT changes
The Greece Budget for 2024 was submitted to Parliament on 21st November 2023 and included the following proposed amendments relating to VAT.
Slovakia – Proposal to increase the VAT registration threshold from EUR 49,790 to EUR 75,000.
Slovakia are proposing to increase the VAT registration threshold for resident businesses from EUR 49,790 to EUR 75,000.. If approved it is expected to enter into effect […]
Germany – VAT on restaurant and catering services to revert to 19% from 1st January 2024.
The VAT rate on food served in restaurants and catering services will increase from 7% to 19% with effect from 1st January 2024. The VAT rate was […]
Belgium – Extension to submission deadline for periodic VAT return and EC sales list
The Belgian Federal Public Service departments announced an extension to the submission deadlines for the periodic VAT returns and EC sales declarations during the summer holiday period. […]
United Kingdom and Isle of Man – Change to interest rates applied to late VAT payments and overpayments.
In the UK, HMRC charge late payment interest from the first day that the VAT payment is due until the day it is paid in full. Interest […]
Cyprus – Proposed reduction in VAT on a number of products and services.
The Cypriot government are currently proposing a reduction in VAT on a number of products and services to ease the cost of living. If approved the legislation […]
Germany – Businesses using OSS may receive payment reminders from other EU Member States.
Some business using the OSS system in Germany have reported receiving notifications from other Member States advising that the necessary VAT payments have not been received. EU […]
Poland – End to tax schemes introduced as a result of the cancellation of the COVID 19 epidemic emergency – July 2023.
Poland has issued a draft regulation to cancel the state of epidemic emergency from COVID 19 on 1st July 2023, as such, the following tax measures introduced […]
Portugal – Extension to submission and payment deadline for periodic VAT return for the period June and Quarter 2 2023.
An extension of one additional month will apply to the Portuguese periodic VAT returns due for the periods of June and Quarter 2 2023. In Portugal, the […]
Change in HMRC – VAT registration helplines
From 22nd May 2023, HMRC is closing its help line that assists companies in its VAT registration application process. Advisers working in this help line team will […]