18 November 2019

Latvia – New provisions on Reverse Charges and VAT Exemption

From 1^st January 2020, the reverse charge mechanism will no longer apply in Latvia to building material supplies and the supply of domestic electrical and household appliances.

In addition, the VAT exemption for medical and dental services provided directly to the patient has been extended to include the same services provided to other medical institutions.

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Country Briefs

Latvia

Reverse Charges VAT Exemption

18 November 2019

OTHER VAT BRIEFS VAT Exemption

Belgium – Extension of the reverse charge mechanism for the construction sector

Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories,...

5 January 2023

Spain – Changes to the reverse charge system in Spain

The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain. These include: L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis...

12 November 2022

Italy – Extension of the reverse charge mechanism until 2026

Article 17 of Presidential Decree n°633 of 26/10/1972 provides that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria Sales of video...

Country Briefs

Italy

Reverse Charges

26 June 2022

Romania – Extension of the reverse charge mechanism until 2026

Article 331 of the Romanian Tax Code indicates that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria: ferrous and non-ferrous waste...

Country Briefs

Romania

Reverse Charges

18 June 2022

Other VAT infoLatvia