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,...
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...
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...
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,...
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...
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...
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...
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...
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...
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...
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