Ihr Unternehmen kann je nach Umsatz von der Umsatzsteuer befreit sein: Überprüfen Sie die Schwellenwerte für die Umsatzsteuerbasisfreigrenze in Europa.
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.
The application of the 0% VAT rate applicable to certain products (flour, legumes, etc.) is extended until June 30, 2023. This measure was originally introduced in January 2023.
Are you a foreighn company importing goods into France? If so, from 2022 onwards, you must have a French VAT number and use the reverse charge mechanism on the French…
The Estonian government is expecting an increase in the standard VAT rate of 2%. It increases from 20% to 22%. This increase would take effect on January 1, 2024.
From April 1, 2023, the VAT rate applicable in Slovakia to the following services will be reduced from 20% to 10%: Restaurant and caterer ; Sports facilities (indoor and outdoor)…
As of January 1, 2023, the VAT rate applicable to accommodation and food services, including restaurants, cafes and hospitality services has increased from 5% to 9%.
The reduction of the VAT rate from 24% to 13% on public transport, coffee supplies, cinemas, sports halls, tourist packages and non-alcoholic beverages is extended until December 31, 2023.
Are you a company not established in France that imports goods into France? If so, from 2022 onwards, you must have a French VAT number and use the reverse charge…
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.
Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories, to make the customer liable for VAT by applying the reverse charge mechanism. Belgium has opted to apply this mechanism to the construction sector in...
The Finnish administration has updated the introduction and shipment thresholds for INTRASTAT declarations in 2023: The threshold for the introduction is raised from 280,000 euros to 500,000 euros. Shipping threshold increased from 200,000 euros to 300,000 euros
Sie sind ein ausländisches Unternehmen ohne Niederlassung in Frankreich und importieren Waren nach Frankreich? Wenn ja, müssen Sie ab 2022 über eine französische Umsatzsteuer-Identifikationsnummer verfügen und die bei der Einfuhr…
The Finnish administration has updated the introduction and shipment thresholds for INTRASTAT declarations in 2023: The threshold for the introduction is raised from 700,000 euros to 800,000 euros Shipping threshold increased from EUR 700,000 to EUR 800,000
The reduced VAT rate of 9% is applicable until February 28, 2023.
As the temporary reduction of the VAT rate has not been extended, as of February 29, 2023, the 13.5% rate will once again be applicable.
L’administration roumaine a mis à jour les seuils à l’introduction et à l’expédition pour les déclarations INTRASTAT en 2023: – Le seuil à l’introduction passe de 900.000 RON à 1 million de RON – Le seuil à l’expédition passe de 900.000 RON à 1 million de RON
The Bulgarian administration has updated the thresholds for INTRASTAT declarations in 2023:
Le seuil à l’introduction passe de 520.000 BGN à 700.000 BGN
Le seuil à l’expédition passe de 780.000 BGN à 1 million de BGN
