20 July 2021

Germany – VAT Registration Threshold Increases

From 1^st January 2020, the VAT registration threshold in Germany will be increased from EUR 17,500 to EUR 22,000

All domestic companies exceeding the EUR 22,000 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

Germany

VAT registration VAT thresholds

20 July 2021

OTHER VAT BRIEFS VAT registration

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

Belgium – Format change for Belgian VAT numbers

Until now, the Belgian VAT numbers followed the following format “0xxx.xxx.xxx”. As the series of numbers beginning with “0” is almost completed, VAT numbers with a prefix of “1”...

Country Briefs

Belgium

VAT registration

25 September 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...

Country Briefs

France

Declarations, forms etc.VAT registration

28 April 2022