In the context of the new Italian tax reform legislation (Law 111/2023, published on 09/08/2023), a new provision allows taxpayers to choose in which period they can […]
In the context of the new Italian tax reform legislation (Law 111/2023, published on 09/08/2023), a new provision allows taxpayers to choose in which period they can […]
On the 29th September 2023, the Belgian Council of Ministers approved preliminary draft legislation in regards to B2B structured e-invoicing related to domestic transactions in Belgium which […]
Currently local government institutions in Latvia are required to accept e-invoices in their public procurement process as per the specifications established by the European Union. However, the […]
Germany plans to introduce mandatory e-invoicing for established taxpayers that engage in B2B transactions from 1 January 2026. Under the new regulations, taxpayers would be required to […]
The current method of accessing the system for submission of the Intrastat declarations in Belgium (i.e. OneGate) whereby a “username + password” is currently used to login […]
The Portuguese government has extended the zero VAT rate to basic food until the end of 2023. The exemption applies to 46 everyday foods, from fruit and […]
From the 11th July 2023, the Romanian Law no. 216/2023 introduced the following changes in the application of the 5% VAT rate:
From June 2023, the Danish authorities have introduced a new VAT functionality to automatically reconcile the intra EU transactions (sales and acquisitions) included in the VAT return […]
From the 1st September 2023, in case of a triangular simplification (simplified ABC scheme) using the Dutch VAT number, the text indicated in the invoice issued by […]
From the 1st July 2023, the Danish tax authorities will charge interest of 0.7% per month (8.4% per annum) on VAT corrections; underpayment of VAT or over […]
On the 26th July 2023, the National Agency for Fiscal Administration has introduced 2 additional rows in the form D300 – VAT Return, in order to reflect […]
In the draft amendment to the Slovak VAT Act, The Ministry of Finance proposed a lower threshold for simplified invoices. Currently a simplified invoice can be issued […]
On Monday, 7th August 2023, the Polish President Andrzej Duda signed into law the Act of 16 June 2023 which makes the use of the National Electronic […]
On 25th July 2023, the European Commission issued the Council Implementing Decision (EU) 2023/1553, authorising Romania derogation request to implement a B2B electronic invoicing (“e-invoicing”) mandate. Whereas currently […]