Tax Mag

What is an Importer of Record (IOR) and an Exporter of Record (EOR) on VAT ?

You are a non-European company and you use the DDP and EXW Incoterms for your sales and purchases from the French territory? You are likely to act as an IOR/EOR…

Portugal – application of the 0% VAT rate to certain basic necessities

Portugal now applies a 0% VAT rate to 44 so-called basic necessities. These are food products, fruits (pears, apples, bananas, etc.), vegetables (onions, tomatoes, broccoli, etc.), fish (cod, sardines, hake, etc.), meats(beef, chicken, turkey, etc.) and other products(eggs, butter, etc.) The measure takes effect in April 2023 and expires on October 31, 2023.

Country Briefs Portugal VAT rates

25 April 2023

Czech Republic – Rate change planned for 2024

The Czech Republic is considering consolidating the two reduced VAT rates of 15% and 10% into a single rate of 14% or 13%. The standard rate would remain at 21%. The 15% VAT rate currently applies to certain books, medical products and foodstuffs. The 10% VAT rate applies to certain pharmaceutical products, cultural events, catering...

Country Briefs Czech Republic VAT rates

16 April 2023

France – Change to get an EORI number

The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...

Country Briefs France Import Export

6 April 2023

Bulgaria – extended application of 9% VAT rate for certain goods and services

Bulgaria announced that the 9% VAT rate will remain applicable until the end of 2023 to the following services and sales of goods: Restaurant and caterer ; Organization of excursions by tour operators; Books and some other publications; Sports facilities; Baby and toddler foods, baby diapers and baby hygiene products.

Country Briefs Bulgaria VAT rates

27 March 2023

When to appoint a fiscal representative in Europe (EU)?

Appointing a fiscal representative is not always a requirement within the EU, but it is always a good idea: find out why.

VAT Regulations 28 February 2023

Spain – Extended application of 0% VAT rate to certain products

The application of the 0% VAT rate applicable to certain products (flour, legumes, etc.) is extended until June 30, 2023. This measure was originally introduced in January 2023.

Country Briefs Spain VAT rates

14 March 2023

Estonia – Increase of the standard VAT rate from 2024

The Estonian government is expecting an increase in the standard VAT rate of 2%. It increases from 20% to 22%. This increase would take effect on January 1, 2024.

Country Briefs Estonia VAT rates

3 March 2023

Slovakia – Reduction of VAT rate on certain services from 2023

From April 1, 2023, the VAT rate applicable in Slovakia to the following services will be reduced from 20% to 10%: Restaurant and caterer ; Sports facilities (indoor and outdoor)…

Country Briefs Slovakia VAT rates

28 February 2023

Switzerland – think about abolition of the global threshold for VAT registration of foreign companies

Currently, foreign sellers carrying out taxable transactions in Switzerland must register for VAT in Switzerland when their worldwide turnover exceeds CHF 100,000. Switzerland plans to abolish this threshold as of January 2024. Companies will therefore have to register for VAT in Switzerland when they carry out taxable businesses there from the first euro.

Country Briefs Switzerland VAT registration

13 February 2023

Intrastat thresholds 2023 within the EU

Check the INTRASTAT / EMEBI (DEB) thresholds applicable in the European Union (EU) countries in 2023.

European Union VAT Across Europe VAT thresholds 23 January 2023

Romania – Reduction of the VAT rate applicable to certain services since 2023

As of January 1, 2023, the VAT rate applicable to accommodation and food services, including restaurants, cafes and hospitality services has increased from 5% to 9%.

Country Briefs Romania VAT rates

8 February 2023

Greece – extended application of 13% VAT rate to some goods and services

The reduction of the VAT rate from 24% to 13% on public transport, coffee supplies, cinemas, sports halls, tourist packages and non-alcoholic beverages is extended until December 31, 2023.

Country Briefs Greece Hotels Restaurants Cafes Media, Press, Culture VAT rates

27 January 2023

Italy – reduction of VAT rate on feminine hygiene products and some baby products

Since January 1, 2023, the reduced VAT rate of 5% applies to the following products in Italy: Feminine hygiene products ; Baby products, including diapers, car seats and food products specially designed for infants and young children.

Country Briefs Italy VAT rates

15 January 2023

Luxembourg – provisional rate change for 2023

From January 1, 2023 to December 31, 2023 the following VAT rates are applicable: standard rate: 16% (reduced from 17% to 16%); intermediate rate: 13% (drop from 14% to 13%); reduced rate: 7% (reduced from 8% to 7%). The super-reduced rate of 3% remains unchanged.

Country Briefs Luxembourg VAT rates

6 January 2023

Tax Mag

What is an Importer of Record (IOR) and an Exporter of Record (EOR) on VAT ?

Portugal – application of the 0% VAT rate to certain basic necessities

Czech Republic – Rate change planned for 2024

France – Change to get an EORI number

Bulgaria – extended application of 9% VAT rate for certain goods and services

When to appoint a fiscal representative in Europe (EU)?

Spain – Extended application of 0% VAT rate to certain products

Estonia – Increase of the standard VAT rate from 2024

Slovakia – Reduction of VAT rate on certain services from 2023

Switzerland – think about abolition of the global threshold for VAT registration of foreign companies

Intrastat thresholds 2023 within the EU

Romania – Reduction of the VAT rate applicable to certain services since 2023

Greece – extended application of 13% VAT rate to some goods and services

Italy – reduction of VAT rate on feminine hygiene products and some baby products

Luxembourg – provisional rate change for 2023

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