Tax Mag

VAT regulations for the construction sector in Monaco

The VAT rules in the construction sector in the Principality of Monaco are complex and particular. Whether you are a subcontractor or a main contractor in Monaco, we summarize for…

Principality of Monaco VAT Regulations 16 September 2022

France – Publication of the New List of French Airlines Exempt from VAT Certification

The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been updated on September 7, 2022. Under Article 262 II 4° of the General Tax Code, are exempt from VAT: the supply, processing, repair,...

13 September 2022

Latvia – Reduction of VAT rate on meat, newspaper and bread

The Latvian Ministry is thinking about reducing the applicable VAT rate from 21% to 5% on meat, newspaper and bread. This measure would apply until June 30, 2024.

Country Briefs Latvia VAT rates

19 August 2022

Poland – Mandatory electronic invoicing postponed to 2024

Since January1, 2022, Polish companies can issue electronic invoices via the KSeF system) on a voluntary basis. It was envisaged that electronic invoicing would become mandatory for Polish companies from 2023. The Polish government via a statement on June 17, 2022 announced that electronic invoicing will become mandatory from 2024! For more information on electronic...

Country Briefs Romania Déclarations formulaires etc.forms etc.

7 August 2022

Italy – Extension of the reverse charge mechanism until 2026

Article 17 of Presidential Decree n°633 of 26/10/1972 provides that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria Sales of video game consoles, tablets, laptops, Integrated circuit devices (microprocessors and CPUs) Greenhouse gas emission allowance transfers Energy (gas and electricity) Certain subcontracting services in the construction...

Country Briefs Italy Reverse Charges

26 June 2022

Brexit & dropshipping from the UK to the EU: problems and solutions VAT, customs and logistics

E-commerce with or without storage, dropshipping, here are concrete cases of problems and solutions to the British customs.

France VAT Regulations 23 August 2022

Romania – Extension of the reverse charge mechanism until 2026

Article 331 of the Romanian Tax Code indicates that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria: ferrous and non-ferrous waste some woods cereals and plants energy (electricity and gas) Transfer of greenhouse gas emission allowances Investment gold land construction cell phones integrated circuit devices (microprocessors,...

Country Briefs Romania Reverse Charges

18 June 2022

European Union – Extension of the reverse charge mechanism until 2026

Council Directive (EU) 2022/890 of June 3, 2022 allows Member States to make the recipient of supplies of goods and services liable for the reverse charge of VAT until December 31, 2026. This concerns the supply of goods and services in sectors that represent a certain risk of tax evasion, including transfers of allowances to...

Country Briefs European Union Reverse Charges

7 June 2022

Portugal – New extension for electronic invoicing

António Mendonça Mendes, the Portuguese Secretary of State for Tax Affairs announced on May 24, 2022 by decree(Despacho n°49/2022-XXIII) that invoices in PDF format will continue to be considered as electronic invoices until December 31, 2022. As a reminder, since July1, 2021, companies registered for VAT in Portugal must have a certified electronic invoicing software(see...

Country Briefs Portugal E-invoicing

30 May 2022

Ireland extends the application of the reduced rate to certain sectors of activity

The Irish government has announced in a press release the extension of the reduced VAT rate of 9% applicable to the tourism and hospitality industry until February 28, 2023. The following are affected by the application of the 9% rate: Hotels and tourist accommodation Cinemas, museums, amusement parks Some printed materials, brochures, flyers, programs and...

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

13 May 2022

Tax representation for post-Brexit UK sellers

As a result of BREXIT, British companies liable for VAT in the European Union are likely to have to appoint a fiscal representative.

European Union VAT Across Europe Brexit Import Export VAT registration 18 August 2022

France – Publication of a new decree on the conditions of accreditation of a tax representative

On April 20th, 2022, the new Executive Order 2022-589 on the procedures for issuing and revoking tax representative certification was issued. An application for accreditation must be made for each taxable person that the tax representative needs to represent. Each application must be accompanied by the following items: the unique identification number of the fiscal...

Country Briefs France Declarations, forms etc.VAT registration

28 April 2022

European Union – New taxation rules for virtual classroom events

On April 5th, 2022, the Council Directive (EU) 2022/542is published and amends the Directive 2006/112/EC which governs the intra-Community VAT. Among the changes adopted, a new taxation rule concerning events (conferences, congresses, training courses, etc.) given in virtual classrooms. Articles 53 and 54, for taxable and non-taxable persons respectively, provide that the supply of access...

Country Briefs European Union Exhibitions, Conferences, Shows IT & Telecoms E-Commerce VAT Payment

21 April 2022

Bulgaria – Extension of the 9% reduced rate to certain products for infants

Since Frebruary 18, 2022 until December 31, 2022, the reduced rate of 9% applies to certain milk formulas and medical dietetic foods for infants.

Country Briefs Bulgaria Declarations, forms etc.VAT rates

13 April 2022

Poland – Reduction of VAT rate for certain products and sectors

The government has announced a reduction to the VAT rate applicable to certain products and sectors: Electricity: application of the reduced VAT rate of 5%. Gas: application of the 0% VAT rate Certain meats, fish, dairy products, vegetables, fruits, cereals and beverages: the VAT rate is reduced from 5% to 0%. This temporary reduction in...

Country Briefs Poland Declarations, forms etc.VAT rates

7 April 2022

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Tax Mag

VAT regulations for the construction sector in Monaco

France – Publication of the New List of French Airlines Exempt from VAT Certification

Latvia – Reduction of VAT rate on meat, newspaper and bread

Poland – Mandatory electronic invoicing postponed to 2024

Italy – Extension of the reverse charge mechanism until 2026

Brexit & dropshipping from the UK to the EU: problems and solutions VAT, customs and logistics

Romania – Extension of the reverse charge mechanism until 2026

European Union – Extension of the reverse charge mechanism until 2026

Portugal – New extension for electronic invoicing

Ireland extends the application of the reduced rate to certain sectors of activity

Tax representation for post-Brexit UK sellers

France – Publication of a new decree on the conditions of accreditation of a tax representative

European Union – New taxation rules for virtual classroom events

Bulgaria – Extension of the 9% reduced rate to certain products for infants

Poland – Reduction of VAT rate for certain products and sectors

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