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,...
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 Bulgarian administration has announced that the application of the reduced VAT rate of 9% is extended until December 31, 2022 for the following goods and services:
Restauration et traiteur
Livres et autres publications
Services en lien avec l’utilisation des installations sportives
Aliments pour bébés et jeunes enfants, couches pour...
The Act passed on December 20th 2019, regarding state revenue and expenses for the fiscal year 2020, provides for the application of the super-reduced 3% VAT rate for services supplied by artists/performers exercising their profession (Annex B, point 18 of the amended law of 12th February 1979 concerning VAT). In circular n°800 on January 17th...
Greece has extended the reduced VAT rate on coffee and non-alcoholic drinks, passenger transport (including their luggage) and cinema and theatre entrance fees until 30th September 2021. In addition, the reduced VAT rate applied to the tourism sector will be in force until 31st December 2021.
