Lithuanian VAT Authority is planning to extend the reduced VAT rate that is due to expire at the end of this year for supplies of catering services […]
Lithuania – Extension of reduced VAT rate for food services
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VAT rules on e-commerce: EU Commission outlook two years on
The EU Commission has published figures on the 2022 revenue collected through the simplified e-Commerce VAT reporting schemes which were introduced in as part of the ‘VAT […]
Spain – Reduction in VAT rate on basic food items extended until 31st December 2023.
Spain have extended the 0% VAT rate introduced on basic food items until 31 December 2023 due to continuing inflation, this measure was due to expire on […]
Proposal issued to allow derogation to Germany for B2B e-invoicing
Romania – E-invoicing for all B2B transactions
EU Commission has granted authorization to Romania for the implementation of a derogation from the provisions of the VAT Directive 112/2016 in relation to the use of […]
Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation
In its recent ruling in the case “Luxury Trust Automobil GmbH (C-247/21)”, the European Court of Justice (ECJ) determined that the explicit mention of the reverse charge […]
Netherlands – Increase in interest rate charged on late payment of VAT
Netherlands – Increase in interest rate charged on late payment of VAT With effect from 1st July 2023, the Dutch VAT authorities will increase the interest rate […]
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. […]
Estonia – Increase in VAT rates.
On 12th June 2023 the Estonian government approved legislation which will see the standard VAT rate of 20% increase to 22% from 1st January 2024. Additionally from […]
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 […]
EU Customs reform: A VAT perspective
On 17th May 2023, the EU Commission released a comprehensive package of proposed EU customs reforms which will represent the biggest changes to the EU customs union […]
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 […]