Tax Mag

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Check the INTRASTAT / EMEBI (DEB) thresholds applicable in the European Union (EU) countries in 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
6 January 2023
Check the VAT rates applicable in 2023 to your products and services in the 27 EU member states and beyond in Europe.

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,...
22 November 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,...
19 November 2022
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…

Spain – Changes to the reverse charge system in Spain

The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain. These include: L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles La suppression du mécanisme d’autoliquidation pour les...
12 November 2022
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