Tax Mag

VAT rates in Europe in 2024

Check the VAT rates applicable in 2024 to your products and services in Europe - in the 27 countries of the European Union (EU), in Switzerland and the United Kingdom.

European Union VAT Across Europe VAT rates 17 January 2024

Germany – Reduced rate on education benefits

In order to comply with European Union law, the Annual Tax Act 2024 provides for an overhaul of Section 4 No. 21 of the German VAT Act , exempting school and university education, vocational training or retraining. For example, this project abolishes the compulsory certification procedure for independent teachers.

Country Briefs Germany VAT rates

26 April 2024

Electronic invoicing – EU and US support e-invoicing compatibility

In a joint declaration signed in April, the U.S Trade and Technology Council and the European Union pledged to cooperate on electronic invoicing, and in particular to ensure interoperability between systems set up in the U.S. and by member states. Certain parts of the data structure should be standardized, while there should be room for...

Country Briefs European Union France United States E-invoicing VAT reform

24 April 2024

Electronic invoicing – Postponement to be understood as a latest date

The dedicated group FNFE-MPE organized a day dedicated to electronic invoicing on March 7, 2024. Postponing the reform was at the heart of the debate. The obligation to issue invoices in electronic format will ultimately be implemented in two waves: 2026 for large companies and ETIs – 2027 for smaller companies. Basic franchise companies will...

Country Briefs European Union France E-invoicing VAT reform

12 March 2024

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...

Country Briefs European Union France Poland Principality of Monaco E-invoicing vat

11 March 2024

Intrastat 2024 thresholds in Europe (EU)

Check the INTRASTAT / EMEBI (DEB) thresholds in the various European Union (EU) countries in 2024.

European Union Unclassified VAT thresholds 16 January 2024

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...

Country Briefs European Union France Principality of Monaco Nursing homes Payroll taxes

11 March 2024

Sweden – Charging points for electric vehicles are not “real estate”

The Swedish tax authorities do not consider as “real estate” : a charging station in the form of charging posts mounted on concrete foundations, even when connected to the building’s electrical system a charging box mounted on the wall of a building, even when connected to the building’s electrical system. As a result, the management...

Country Briefs Sweden Property Trading VAT registration

25 October 2023

Switzerland – New VAT rates in Switzerland from January 1, 2024

From January1, 2024, VAT rates in Switzerland will increase : Standard VAT rate increases from 7.7% to 8.1%. Reduced VAT rate raised from 2.5% to 2.6 Special rate for lodging increases from 3.7% to 3.8%. To determine the rate applicable to the supply of goods and services, theactual date of delivery of the goods or performance...

Country Briefs Switzerland VAT Payment VAT rates

19 September 2023

France – Deadline for VAT group for 2024

Companies wishing to use the VAT group scheme for 2024 must submit a request no later than October 31, 2023.

Country Briefs France Media, Press, Culture VAT registration

2 September 2023

EORI number for your import and export operations

An EORI number is essential for any company importing or exporting from the European Union, in order to carry out the necessary customs procedures.

VAT Regulations Customs Import Export 20 October 2023

Czech Republic – Change in VAT rates applicable to certain products in 2024

As a reminder, from January 1, 2024 the rates applicable in the Czech Republic will be as follows: Standard rate: 21% Reduced rates: 12% In line with this reform, it has been decided that newspapers, periodicals and certain foodstuffs will be subject to the reduced 12% VAT rate. Until now, these products were subject to...

Country Briefs Czech Republic Media, Press, Culture VAT rates

20 August 2023

France – Electronic invoicing postponed in France

The implementation date of the e-invoicing reform initally planned on July 1st, 2024 has been postponed in France. The new date will be communicated in the work to adopt the Finance Act for 2024.

Country Briefs France E-invoicing

14 August 2023

Ireland – Increase in VAT rate applicable to the hotel sector

From September 1, 2023, the VAT rate applicable to the hotel and tourism sector will rise from 9% to 13.5%. This rate will apply to accommodation in hotels and guesthouses, restaurants and entrance fees for certain attractions.

Country Briefs Ireland Hotels Restaurants Cafes VAT rates

8 August 2023

Switzerland – Change of VAT rate for menstrual products from 2025

From January 1st, 2025, menstrual products previously taxed at the standard VAT rate will now be taxed at the reduced VAT rate of 2.6%.

Country Briefs Switzerland VAT rates

20 July 2023

Tax Mag

VAT rates in Europe in 2024

Germany – Reduced rate on education benefits

Electronic invoicing – EU and US support e-invoicing compatibility

Electronic invoicing – Postponement to be understood as a latest date

CJEU – VAT and false invoices

Intrastat 2024 thresholds in Europe (EU)

Medicalized retirement homes – VAT or payroll tax

Sweden – Charging points for electric vehicles are not “real estate”

Switzerland – New VAT rates in Switzerland from January 1, 2024

France – Deadline for VAT group for 2024

EORI number for your import and export operations

Czech Republic – Change in VAT rates applicable to certain products in 2024

France – Electronic invoicing postponed in France

Ireland – Increase in VAT rate applicable to the hotel sector

Switzerland – Change of VAT rate for menstrual products from 2025

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