Tax Mag

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

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...

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

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

Electric charging points: VAT for CPOs and e-MSPs

Are you an e-MSP or CPO supplying electricity via electric charging stations or related services ? Discover the VAT implications and ensure your compliance in all EU countries.

European Union VAT Regulations VAT Payment 10 July 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

France – Reform of the VAT margin mechanism for works of art

Directive 2022/542 of April 5, 2022 made it impossible to combine a reduced VAT rate on purchase with the application of a margin VAT mechanism on resale. France, which until now has allowed a 5.5% VAT rate on the purchase and a VAT margin mechanism on the resale of works of art, is obliged to...

Country Briefs France Art work Import Export VAT rates

10 July 2023

Finland – Consideration of rate changes on certain products

Finland plans to increase the rate from 10% to 14% for the following products and services: Books Access to certain cultural and sporting events film screenings pharmaceutical products Conversely, the government plans to reduce the rate from 24% to 14% for the following products: pads diapers To date, the measure has not yet been adopted,...

Country Briefs Finland Exhibitions, Conferences, Shows Media, Press, Culture VAT rates

25 June 2023

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…

European Union VAT Focus Incoterms Reverse Charges 13 March 2023

Estonia – Change of standard VAT rate in Estonia from 2024

On June 12, 2023, the government passed a bill to raise the standard VAT rate from 20% to 22% from January 1, 2024.

Country Briefs Estonia VAT rates

15 June 2023

Cyprus – Zero VAT rate temporarily applicable to certain food products

The Cypriot government has approved a 0% VAT rate for certain food products: milk bread eggs baby food This temporary measure expires on October 31, 2023.

Country Briefs Cyprus Finland Trading VAT rates

28 May 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 Déclarations formulaires etc.Immatriculation TVA

20 May 2023

Cyprus – New 3% VAT rate planned in Cyprus

A proposal has been published to introduce a 3% VAT rate in Cyprus. If adopted by the Council of Ministers, this rate should apply to : books, magazines and similar products (physical or electronic media) stairs, elevators and wheelchairs for the disabled orthopedic appliances street cleaning and dog collection services, wastewater disposal and treatment at...

Country Briefs Cyprus Media, Press, Culture VAT rates

10 May 2023

Tax Mag

EORI number for your import and export operations

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

France – Deadline for VAT group for 2024

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

France – Electronic invoicing postponed in France

Electric charging points: VAT for CPOs and e-MSPs

Ireland – Increase in VAT rate applicable to the hotel sector

Switzerland – Change of VAT rate for menstrual products from 2025

France – Reform of the VAT margin mechanism for works of art

Finland – Consideration of rate changes on certain products

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

Estonia – Change of standard VAT rate in Estonia from 2024

Cyprus – Zero VAT rate temporarily applicable to certain food products

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

Cyprus – New 3% VAT rate planned in Cyprus

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