VAT Payment

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

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

Croatia – mandatory dual display of prices

As of January 1st 2023, the euro will become the official and customary currency in Croatia. From now on, it will be mandatory for companies to display prices in both HRK (Croatian kuna) and euro in their dealings with customers (commercial documents, price lists, offers, invoices etc.). This obligation only applies to...

Country Briefs Croatia Déclarations formulaires etc.forms etc.VAT Payment

7 October 2022

Switzerland – VAT rates will increase in Switzerland in 2024

As of January 1st, 2024, VAT rates in Switzerland will increase: Le taux de TVA standard passe de 7,7% à 8,1% Le taux de TVA réduit passe de 2,5% à 2,6% Le taux spécial pour l’hébergement passe de 3,7% à 3,8% This measure was approved by the Swiss people during...

Country Briefs Switzerland VAT Payment VAT rates

2 October 2022

Luxembourg – Reduction of VAT rates envisaged

Following negotiations between the Luxembourg government, employers’ representatives and trade union representatives, the government plans to sign an agreement providing for a temporary reduction in the following VAT rates Le taux normal passerait de 17% à 16% Le taux intermédiaire de passerait de 14% à 13% Le taux réduit passerait de...

Country Briefs Luxembourg VAT Payment VAT rates

28 September 2022

VAT penalties and late payment fees in the European Union in 2022

Check the risks involved and the late payment interest applied in case you have not fulfilled your VAT obligations in time in a state of the European Union.

European Union France VAT Across Europe Sanctions and penalties VAT Payment VAT registration 21 March 2022

European Union – New taxation rules for virtual classroom events

On April 5th, 2022, the Council Directive (EU) 2022/542 is published and amends the Directive 2006/112/EC which governs the intra-Community VAT. Among the changes adopted, a new taxation rule concerning events (conferences, congresses, training courses, etc.) given in virtual classrooms. Articles 53 and 54, for taxable and non-taxable persons respectively, provide that the supply of...

Country Briefs European Union Exhibitions, Conferences, Shows IT & Telecoms E-Commerce VAT Payment

21 April 2022

France – The new CA3 VAT return is published

The administration has published the new form 33-10-CA3-SD for the VAT return under the normal real regime as well as the descriptive note of the new form. As a reminder, since January 1st, 2022, with the reverse charge application, new lines have been integrated in the VAT return. The coding of the different...

Country Briefs France Declarations, forms etc.VAT Payment VAT registration

14 February 2022

France – VAT becomes payable upon payment of a deposit

The Finance Bill for 2022, provides for the amendment of Article 269 relating to the payment of VAT on the supply of goods. Until now, VAT was payable as soon as the chargeable event (the supply) took place, even in the case of a down payment. In practice, therefore, VAT was payable as...

Country Briefs France Declarations, forms etc.VAT Payment

7 December 2021

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...

Country Briefs France Import Export Reverse Charges VAT Payment VAT registration

26 November 2021

Electric charging points: VAT for CPOs and e-MSPs

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

Croatia – mandatory dual display of prices

Switzerland – VAT rates will increase in Switzerland in 2024

Luxembourg – Reduction of VAT rates envisaged

VAT penalties and late payment fees in the European Union in 2022

European Union – New taxation rules for virtual classroom events

France – The new CA3 VAT return is published

France – VAT becomes payable upon payment of a deposit

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

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