VAT Exemption

Simplify your yacht’s VAT management with EASYTAX YACHT TRACKING

Find out how to maintain your tax compliance following the end of Avalara VAT services, with reliable, integrated alternative solutions like EASYTAX.

European Union VAT Focus VAT VAT Exemption 22 October 2024

France – Publication of the New List of French Airlines Exempt from VAT Certification

The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been updated on September 7, 2022. Under Article 262 II 4° of the General Tax Code, are exempt from VAT: the supply, processing, repair,...

Country Briefs France Aviation VAT Exemption

22 November 2022

Ireland – VAT exemption for print and electronic media

Until then, the print and electronic media were taxed at 9%. It will now be taxable at 0%. This change takes place on January1st, 2023.

Country Briefs Ireland Media, Press, Culture VAT Exemption VAT rates

8 November 2022

France – New airlines exempted from attestation to benefit from VAT exemption

The list of airlines deemed to meet the exemption condition is completed with the names of two companies: Heli-Union IXAIR. These two companies are deemed to meet the exemption condition retroactively, as of September 7th, 2022. To learn more about the exemption for airlines you can read our...

Country Briefs France Aviation VAT Exemption

10 October 2022

France – Publication of the New List of French Airlines Exempt from VAT Certification

Country Briefs France Aviation VAT Exemption

13 September 2022

Basic VAT exemption: 2022 thresholds within the European Union

Your company may be exempt from VAT, depending on its turnover: check the thresholds for basic VAT exemption in Europe.

European Union VAT Across Europe VAT Exemption VAT refunds VAT registration VAT thresholds 2 March 2022

European Union – EU finance ministers reach agreement on VAT rate reform

Following the European Commission’s 2018 proposal to reform VAT rates an agreement was reached between EU finance ministers regarding the update of VAT rate rules. Three measures emerge from this agreement: 1° Updating the list of goods and services to which all Member States may apply reduced VAT rates: In particular,...

Country Briefs European Union VAT Exemption VAT rates VAT reform

8 December 2021

Belgium – Clarification of the exemption for export transport services

On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...

Country Briefs Belgium Vehicles & Transport Import Export VAT Exemption

1 November 2021

Switzerland – Practical Manual – Tax Obligations for Foreign Companies

The Swiss tax authorities have published a practical manual on the tax obligations for foreign companies in Switzerland. This handbook covers aspects that generally affect foreign businesses, including a description of activities requiring VAT registration, possible exemptions in Switzerland and administrative advice on how to register and when to submit VAT returns. It also explains...

Country Briefs Switzerland VAT Exemption

16 July 2021

Italy – Commercial ships: new certificate required for Italian Commercial Exemption (ICE)

On 15th June 2021, the Director of the Agenzia Entrate published protocol number 151377/2021, which sets out the new procedures for applying for a certificate of purchase under the Italian Commercial Exemption (ICE) for commercial vessels. From 15th July 2021, in order to benefit from ICE, owners and/or operators of merchant ships will be able...

Country Briefs Italy Yachting VAT Exemption

14 July 2021

France – Ruling on VAT Exemption Conditions for Commercial Vessels in 2021

Due to the current health crisis (COVID-19), the activity of commercial vessels in 2020 is not representative of reality and some vessels were not able to pass the 70% navigation outside French waters threshhold, a condition of the FCE (French Commercial Exemption). To compensate for this, the tax authorities exceptionally authorise vessels to assess compliance...

Country Briefs France Yachting VAT Exemption

15 January 2021

France – Yacht Charters from France: the Flat-Rate Allowance Disappears

For ship rental and charter contracts concluded by 31st October 2020: Short-term leasing of ships (less than 90 days) to a taxable or non-taxable person was taxable in France as long as the ship was made available to the lessee in France (Article 259 A 1° a) of the General Tax Code). Rentals were taxable...

Country Briefs France Yachting VAT Exemption

18 December 2020

Poland – Change of Threshold for Low-Value Gifts Not Subject to VAT

From 1st January, the value limit for small gifts not subject to VAT has been raised from PLN 10 to PLN 20.

Country Briefs Poland VAT Exemption VAT thresholds

4 December 2020

France – Publication of the New List of French Airlines Exempt from VAT Certification

The list of French airlines deemed to meet the conditions of Article 262 II 4° who are exempt from presenting supplier certificates to benefit from VAT exemption has been published. Under Article 262 II 4° of the General Tax Code the supply, processing, repair, maintenance, chartering and rental of aircraft used by French or foreign...

Country Briefs France Aviation VAT Exemption

26 August 2020

Simplify your yacht’s VAT management with EASYTAX YACHT TRACKING

France – Publication of the New List of French Airlines Exempt from VAT Certification

Ireland – VAT exemption for print and electronic media

France – New airlines exempted from attestation to benefit from VAT exemption

France – Publication of the New List of French Airlines Exempt from VAT Certification

Basic VAT exemption: 2022 thresholds within the European Union

European Union – EU finance ministers reach agreement on VAT rate reform

Belgium – Clarification of the exemption for export transport services

Switzerland – Practical Manual – Tax Obligations for Foreign Companies

Italy – Commercial ships: new certificate required for Italian Commercial Exemption (ICE)

France – Ruling on VAT Exemption Conditions for Commercial Vessels in 2021

France – Yacht Charters from France: the Flat-Rate Allowance Disappears

Poland – Change of Threshold for Low-Value Gifts Not Subject to VAT

France – Publication of the New List of French Airlines Exempt from VAT Certification

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