Ihr Unternehmen kann je nach Umsatz von der Umsatzsteuer befreit sein: Überprüfen Sie die Schwellenwerte für die Umsatzsteuerbasisfreigrenze in Europa.
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.
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.
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…
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
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.
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…
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
The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain.
These include:
L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles
La suppression du mécanisme d’autoliquidation pour les...
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 list of airlines deemed to meet the exemption condition is completed with the names of two companies:
Heli-Union
IXAIR.
These two companies are deemed to meet the exemption condition retroactively, as of September 7th, 2022.
To learn more about the exemption for airlines you can read our...
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 have their registered office, permanent establishment or domicile in the Portuguese national territory and that have an economic activity in the territory.
Are you...
