Portugal now applies a 0% VAT rate to 44 so-called basic necessities. These are food products, fruits (pears, apples, bananas, etc.), vegetables (onions, tomatoes, broccoli, etc.), fish (cod, sardines, hake, etc.), meats(beef, chicken, turkey, etc.) and other products(eggs, butter, etc.) The measure takes effect in April 2023 and expires on October 31, 2023.
The Czech Republic is considering consolidating the two reduced VAT rates of 15% and 10% into a single rate of 14% or 13%. The standard rate would remain at 21%. The 15% VAT rate currently applies to certain books, medical products and foodstuffs. The 10% VAT rate applies to certain pharmaceutical products, cultural events, catering...
The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...
Bulgaria announced that the 9% VAT rate will remain applicable until the end of 2023 to the following services and sales of goods: Restaurant and caterer ; Organization of excursions by tour operators; Books and some other publications; Sports facilities; Baby and toddler foods, baby diapers and baby hygiene products.
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 January 2024. Companies will therefore have to register for VAT in Switzerland when they carry out taxable businesses there from the first euro.
Since January 1, 2023, the reduced VAT rate of 5% applies to the following products in Italy: Feminine hygiene products ; Baby products, including diapers, car seats and food products specially designed for infants and young children.
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.