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…
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.
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...
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…
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...
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.
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.
The Czech Republic is considering consolidating the two reduced VAT rates of 15% and 10% into a single rate of 14% or 13%. The standard rate would remain at 21%. The 15% VAT rate currently applies to certain books, medical products and foodstuffs. The 10% VAT rate applies to certain pharmaceutical products, cultural events, catering...
The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...
Bulgaria announced that the 9% VAT rate will remain applicable until the end of 2023 to the following services and sales of goods: Restaurant and caterer ; Organization of excursions by tour operators; Books and some other publications; Sports facilities; Baby and toddler foods, baby diapers and baby hygiene products.
The application of the 0% VAT rate applicable to certain products (flour, legumes, etc.) is extended until June 30, 2023. This measure was originally introduced in January 2023.
The Estonian government is expecting an increase in the standard VAT rate of 2%. It increases from 20% to 22%. This increase would take effect on January 1, 2024.
From April 1, 2023, the VAT rate applicable in Slovakia to the following services will be reduced from 20% to 10%: Restaurant and caterer ; Sports facilities (indoor and outdoor)…
