First Insights into the VAT and Environmental Tax Measures The Finance Bill for 2026, submitted on 14 October 2025, sets out the main tax changes that will be debated by Parliament over the coming weeks. Several provisions relating to VAT and related taxes are worth noting: Article 25 – The Bill maintains the 2025 VAT...
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 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.
From 1st January 2020, the VAT registration threshold in Germany will be increased from EUR 17,500 to EUR 22,000 All domestic companies exceeding the EUR 22,000 threshold must register for VAT and submit their VAT returns. Non-resident businesses cannot benefit from this threshold and must register for VAT, if necessary, from their first taxable transaction.
From April 2020, the Hungarian National Tax and Customs Authority (NAV) will require all taxpayers to use the XML version 2.0 of e-invoices in their online returns. A new XML (V2.0) has been made mandatory. Incoming invoices will be available on the NAV portal After 1st July 2020, all transactions between taxpayers established in Hungary...
Currently, all companies involved in B2B sales in Hungary, with a VAT amount exceeding HUF 100,000 (approximately $320), must declare their invoices to the Hungarian tax authorities at the same time as they issue the invoice to their customer. From 1st July 2020, the threshold of HUF 100 000 will be abolished. As a result,...
As of January1st, the INTRASTAT thresholds in Bulgaria will decrease: Shipping: 290,000 BGN threshold reduced to 270,000 BGN Introduction: 450,000 BGN threshold increased to 450,000 BGN Thresholds for statistical value returns: Shipping: 15.8 million BGN threshold reduced to 14.7 million BGN Introduction: 7.6 million BGN threshold reduced to 7.3 million BGN
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.
From 1st January 2020, the VAT registration threshold of BGN 50,000 for non-resident companies carrying out taxable transactions in Bulgaria will disappear. Non-resident businesses will therefore have to register for VAT, if necessary, from their first taxable transaction.
From 1st January 2020, the VAT registration threshold in Austria increases from EUR 30,000 to EUR 35,000. All domestic companies exceeding the EUR 35,000 threshold must register for VAT and submit their VAT returns. Non-resident businesses cannot benefit from this threshold and must register for VAT, if necessary, from their first taxable transaction.
