18 December 2019

Austria – VAT Registration Threshold to Increase

From 1^st January 2020, the VAT registration threshold in Austria increases from EUR 30,000 to EUR 35,000.

All domestic companies exceeding the EUR 35,000 threshold must register for VAT and submit their VAT returns.

Non-resident businesses cannot benefit from this threshold and must register for VAT, if necessary, from their first taxable transaction.

Tax Mag

Country Briefs

Austria

VAT registration VAT thresholds

18 December 2019

OTHER VAT BRIEFS VAT registration

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...

25 October 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

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...

Country Briefs

Switzerland

VAT registration

13 February 2023

Portugal – Frequently asked questions for non-resident taxpayers doing business in Portugal

The Portuguese tax authorities published a guide to VAT for non-resident taxpayers doing business in Portugal. The non-resident taxpayers covered by this guide are companies that do not...

Country Briefs

Portugal

VAT registration

7 October 2022