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.
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...
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.
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.
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...
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.
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...
António Mendonça Mendes, the Portuguese Secretary of State for Tax Affairs announced on May 24, 2022 by decree(Despacho n°49/2022-XXIII) that invoices in PDF format will continue to be considered as electronic invoices until December 31, 2022. As a reminder, since July1, 2021, companies registered for VAT in Portugal must have a certified electronic invoicing software(see...
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...
The government has announced a reduction to the VAT rate applicable to certain products and sectors: Electricity: application of the reduced VAT rate of 5%. Gas: application of the 0% VAT rate Certain meats, fish, dairy products, vegetables, fruits, cereals and beverages: the VAT rate is reduced from 5% to 0%. This temporary reduction in...
The government has announced a reduction to the VAT rate applicable to certain products and sectors: Firewood and wood pellets: the rate goes from 25% to 13%. Gas: the rate drops from 25% to 5% from April1, 2022 to March 31, 2023 and returns to 13% from April1, 2023 Fish, meat, eggs, fruits and vegetables,...
As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports is generalized and mandatory for all companies.
Based on the information contained in the customs declarations, the French tax authorities pre-fill the French VAT...
