On June 5th 2025, the Latvian Parliament adopted new amendments confirming the postponement of the mandatory B2B e-invoicing from 1st January 2026 to 1st January 2028.
As in various EU Member States, the Spanish Government is considering a new approach to the VAT treatment of short-term accommodation rental services, as there is an increasingly widespread practice in many Spanish cities. The proposition would eliminate the VAT exemption for local short-term accommodation rental services. The main objective is to ensure a level-playing...
On June 4, 2025, the European Authorities concluded that Bulgaria is ready to adopt the euro as of 1st January 2026. This assessment is set out in the 2025 Convergence Report, which finds that Bulgaria fulfils the following 4 conditions: Price stability ; Sound public finances ensuring a sustainability ; Exchange-rate stability demonstrating that a...
The change relates to VAT notice 723A. The main changes are : Refund applications sent by post now only require copies of documents rather than original copies ; Certificates of status are exceptions and original copies still required but will not be returned to companies ; Several sections were renumbered with minor wording improvements to...
The VAT rules in the construction sector in the Principality of Monaco are complex and particular. Whether you are a subcontractor or a main contractor in Monaco, we summarize for…
As of January 1, 2025, the Slovenian tax authorities have clarified the VAT rates applicable to beverages and beverage preparations. Certain products no longer benefit from the reduced VAT rate and are now subject to the standard rate of 22%. Sugar syrups: Syrups and beverage preparations containing sugar or sweeteners. Sweetened beverages: All beverages with...
The Polish INTRASTAT thresholds have been modified: Basic threshold for arrivals: PLN 6,000,000 Basic threshold for shipments: PLN 2,800,000 Detailed threshold for arrivals: PLN 105,000,000 Detailed threshold for shipments: PLN 158,000,000
The new Bulgarian finance law foresees an increase in the VAT registration threshold starting in 2025. The threshold will rise from 100,000 BGN to 166,000 BGN.
The Belgian Finance Act for 2025 provides for the following changes: 1°) Filing deadlines : For quarterly depositors, the deadline moves from the 20th to the 25th day of the month following the period concerned. For monthly depositors, the deadline remains unchanged at the 20th day. 2°) Payment terms : For quarterly filers, VAT...
Effective January 1, 2026, the Dutch government will increase the VAT rate from 9% to 21% on the following categories: Cultural and sports services, including access to museums, concerts, sports facilities, and similar venues Import and sale of artwork, collectibles, and antiques. Books, including e-books, as well as newspapers and magazines. Accommodation services, including hotels,...
The concept of works of art can vary from one country to another. In a case in the Netherlands, a company allows its customers to order a photo mosaic/collage on its website. Customers are required to upload their photos and choose their preferred finish. The company edits the photos, but the printing and cutting are...
In a BOI-RES-TVA-000180-20241009 ruling dated 9/10/2024, the French tax authorities specify the various factors to be taken into account when determining the VAT rate applicable to fruit pastes.
