Überprüfen Sie die Regeln, die für E-Commerce, Dropshipping & Marketplaces seit der Mehrwertsteuerreform vom 1. Juli 2021 gelten, und entscheiden Sie sich, ob Sie den One-Stop-Shop nutzen wollen oder nicht.
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...
Check the rules on e-commerce, dropshipping & marketplaces since the VAT reform of July 1st 2021, and choose whether you want to use the One Stop Shop or not.
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...
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...
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...
Easiy check the INTRASTAT thresholds in force in 2021 in each of the 27 Member States of the European Union, and identify the changes that occurred on 1dt January.
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...
Until now, the Belgian VAT numbers followed the following format “0xxx.xxx.xxx”. As the series of numbers beginning with “0” is almost completed, VAT numbers with a prefix of “1” will soon begin to be issued.
Exceptionally, due to the sanitary crisis (COVID19) and the Ukrainian crisis, the deadlines for filing annual declarations in Germany have been extended:
Target period
Deadline
2022
July 31, 2024
2023
June 2, 2025
2024...
The Latvian Ministry is thinking about reducing the applicable VAT rate from 21% to 5% on meat, newspaper and bread. This measure would apply until June 30, 2024.
Since January1, 2022, Polish companies can issue electronic invoices via the KSeF system) on a voluntary basis. It was envisaged that electronic invoicing would become mandatory for Polish companies from 2023. The Polish government via a statement on June 17, 2022 announced that electronic invoicing will become mandatory from 2024! For more information on electronic...
Article 17 of Presidential Decree n°633 of 26/10/1972 provides that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria Sales of video game consoles, tablets, laptops, Integrated circuit devices (microprocessors and CPUs) Greenhouse gas emission allowance transfers Energy (gas and electricity) Certain subcontracting services in the construction...
Article 331 of the Romanian Tax Code indicates that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria: ferrous and non-ferrous waste some woods cereals and plants energy (electricity and gas) Transfer of greenhouse gas emission allowances Investment gold land construction cell phones integrated circuit devices (microprocessors,...
Council Directive (EU) 2022/890 of June 3, 2022 allows Member States to make the recipient of supplies of goods and services liable for the reverse charge of VAT until December 31, 2026. This concerns the supply of goods and services in sectors that represent a certain risk of tax evasion, including transfers of allowances to...
