24 September 2021

Ireland – 9% VAT rate for restaurants and hotels extended

For the period from 1^st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate:

Catering (excluding alcohol, soft drinks and bottled water)
Hot food take aways, hot tea and coffee
Hotel, guest house, caravan or camping bookings
Tickets to cinemas, theatres, musicals, museums, art galleries or exhibitions

Tax Mag

Country Briefs

Ireland

Hotels Restaurants Cafes

VAT rates

24 September 2021

OTHER VAT BRIEFS VAT rates

Electronic invoicing – Postponement to be understood as a latest date

The dedicated group FNFE-MPE organized a day dedicated to electronic invoicing on March 7, 2024. Postponing the reform was at the heart of the debate. The obligation to issue invoices...

Country Briefs

European Union France

E-invoicing VAT reform

12 March 2024

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one...

Country Briefs

European Union France Poland Principality of Monaco

E-invoicing vat

11 March 2024

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in...

Country Briefs

European Union France Principality of Monaco

Nursing homes Payroll taxes

11 March 2024

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