Sie haben Ihre Umsatzsteuerpflichten in einem Mitgliedstaat der Europäischen Union (EU) nicht rechtzeitig erfüllt und befürchten, dass die Behörden Ihnen Säumniszuschläge auferlegen werden? Überprüfen Sie, welche Verjährungsfristen in jedem der…
A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...
A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...
The Swedish tax authorities do not consider as “real estate” : a charging station in the form of charging posts mounted on concrete foundations, even when connected to the building’s electrical system a charging box mounted on the wall of a building, even when connected to the building’s electrical system. As a result, the management...
From January1, 2024, VAT rates in Switzerland will increase : Standard VAT rate increases from 7.7% to 8.1%. Reduced VAT rate raised from 2.5% to 2.6 Special rate for lodging increases from 3.7% to 3.8%. To determine the rate applicable to the supply of goods and services, theactual date of delivery of the goods or performance...
So you didn't complete your VAT obligations on time in an EU Member State, and you're worried the authorities will apply late penalties? Check the limitation periods that apply in…
As a reminder, from January 1, 2024 the rates applicable in the Czech Republic will be as follows: Standard rate: 21% Reduced rates: 12% In line with this reform, it has been decided that newspapers, periodicals and certain foodstuffs will be subject to the reduced 12% VAT rate. Until now, these products were subject to...
The implementation date of the e-invoicing reform initally planned on July 1st, 2024 has been postponed in France.
The new date will be communicated in the work to adopt the Finance Act for 2024.
From September 1, 2023, the VAT rate applicable to the hotel and tourism sector will rise from 9% to 13.5%.
This rate will apply to accommodation in hotels and guesthouses, restaurants and entrance fees for certain attractions.
Check the risks involved and the late payment interest applied in case you have not fulfilled your VAT obligations in time in a state of the European Union.
Directive 2022/542 of April 5, 2022 made it impossible to combine a reduced VAT rate on purchase with the application of a margin VAT mechanism on resale. France, which until now has allowed a 5.5% VAT rate on the purchase and a VAT margin mechanism on the resale of works of art, is obliged to...
Finland plans to increase the rate from 10% to 14% for the following products and services: Books Access to certain cultural and sporting events film screenings pharmaceutical products Conversely, the government plans to reduce the rate from 24% to 14% for the following products: pads diapers To date, the measure has not yet been adopted,...
The Cypriot government has approved a 0% VAT rate for certain food products: milk bread eggs baby food This temporary measure expires on October 31, 2023.
A proposal has been published to introduce a 3% VAT rate in Cyprus. If adopted by the Council of Ministers, this rate should apply to : books, magazines and similar products (physical or electronic media) stairs, elevators and wheelchairs for the disabled orthopedic appliances street cleaning and dog collection services, wastewater disposal and treatment at...
Portugal now applies a 0% VAT rate to 44 so-called basic necessities. These are food products, fruits (pears, apples, bananas, etc.), vegetables (onions, tomatoes, broccoli, etc.), fish (cod, sardines, hake, etc.), meats(beef, chicken, turkey, etc.) and other products(eggs, butter, etc.) The measure takes effect in April 2023 and expires on October 31, 2023.
