{"id":6984,"date":"2023-06-09T16:32:00","date_gmt":"2023-06-09T15:32:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6984"},"modified":"2024-07-15T16:34:14","modified_gmt":"2024-07-15T15:34:14","slug":"vereinigtes-konigreich-und-isle-of-man-anderung-der-zinssatze-fur-verspatete-mehrwertsteuerzahlungen-und-uberzahlungen","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/de\/united-kingdom-and-isle-of-man-change-to-interest-rates-applied-to-late-vat-payments-and-overpayments\/","title":{"rendered":"Vereinigtes K\u00f6nigreich und Isle of Man - \u00c4nderung der Zinss\u00e4tze f\u00fcr versp\u00e4tete MwSt.-Zahlungen und \u00dcberzahlungen."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Im Vereinigten K\u00f6nigreich erhebt die HMRC Verzugszinsen ab dem ersten Tag, an dem die Mehrwertsteuerzahlung f\u00e4llig ist, bis zu dem Tag, an dem sie in voller H\u00f6he gezahlt wird.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Verzinsung erfolgt zum Basiszinssatz der Bank of England zuz\u00fcglich 2,5%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nachdem die Bank of England ihren Leitzins von 4,25% auf 4,5% erh\u00f6ht hat, wird die HMRC ab dem 31. Mai 2023 Verzugszinsen in H\u00f6he von 7% erheben.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die R\u00fcckzahlungszinsen richten sich nach dem Basiszinssatz der Bank of England abz\u00fcglich 1%, so dass ab dem 31. Mai 2023 f\u00fcr etwaige \u00dcberzahlungen 3,5% Zinsen anfallen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die oben genannten Zinss\u00e4tze gelten auch f\u00fcr die Insel Man, da die Insel Man ein Abkommen mit dem Vereinigten K\u00f6nigreich geschlossen hat, um die Verwaltung der Mehrwertsteuer und anderer indirekter Steuern an das Vereinigte K\u00f6nigreich anzugleichen.<\/p>","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":239137926,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1403],"tags":[],"class_list":["post-6984","post","type-post","status-publish","format-standard","hentry","category-global-vat-updates"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1OE","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/6984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137926"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=6984"}],"version-history":[{"count":1,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/6984\/revisions"}],"predecessor-version":[{"id":6985,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/6984\/revisions\/6985"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=6984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=6984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=6984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}