VAT Payment

VAT One-Stop Shop : a guide for e-sellers

VAT One-Stop Shops simplify VAT obligations for e-sellers within the European Union (EU): follow the guide!

Switzerland – New VAT rates in Switzerland from January 1, 2024

From January1, 2024, VAT rates in Switzerland will increase : Standard VAT rate increases from 7.7% to 8.1%. Reduced VAT rate raised from 2.5% to 2.6 Special rate for lodging increases from 3.7% to 3.8%. To determine the rate applicable to the supply of goods and services, theactual date of delivery of the goods or performance...

Country Briefs Switzerland VAT Payment VAT rates

19 September 2023

Croatia – mandatory dual display of prices

As of January 1st 2023, the euro will become the official and customary currency in Croatia. From now on, it will be mandatory for companies to display prices in both HRK (Croatian kuna) and euro in their dealings with customers (commercial documents, price lists, offers, invoices etc.). This obligation only applies to...

Country Briefs Croatia Déclarations formulaires etc.VAT Payment

7 October 2022

Switzerland – VAT rates will increase in Switzerland in 2024

As of January 1st, 2024, VAT rates in Switzerland will increase: Le taux de TVA standard passe de 7,7% à 8,1% Le taux de TVA réduit passe de 2,5% à 2,6% Le taux spécial pour l’hébergement passe de 3,7% à 3,8% This measure was approved by the Swiss people during...

Country Briefs Switzerland VAT Payment VAT rates

2 October 2022

Luxembourg – Reduction of VAT rates envisaged

Following negotiations between the Luxembourg government, employers’ representatives and trade union representatives, the government plans to sign an agreement providing for a temporary reduction in the following VAT rates Le taux normal passerait de 17% à 16% Le taux intermédiaire de passerait de 14% à 13% Le taux réduit passerait de...

Country Briefs Luxembourg VAT Payment VAT rates

28 September 2022

VAT gap : drop in VAT tax evasion

The 2023 European Commission's report on VAT fraud reveals a significant reduction in the tax gap in 2021, confirming the effectiveness of the anti-fraud measures put in place. We present…

European Union VAT Across Europe E-invoicing One-Stop-Shop VAT Payment 30 January 2024

European Union – New taxation rules for virtual classroom events

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...

Country Briefs European Union Exhibitions, Conferences, Shows IT & Telecoms E-Commerce VAT Payment

21 April 2022

France – The new CA3 VAT return is published

The administration has published the new form 33-10-CA3-SD for the VAT return under the normal real regime as well as the descriptive note of the new form. As a reminder, since January 1st, 2022, with the reverse charge application, new lines have been integrated in the VAT return. The coding of the different...

Country Briefs France Declarations, forms etc.VAT Payment VAT registration

14 February 2022

France – VAT becomes payable upon payment of a deposit

The Finance Bill for 2022, provides for the amendment of Article 269 relating to the payment of VAT on the supply of goods. Until now, VAT was payable as soon as the chargeable event (the supply) took place, even in the case of a down payment. In practice, therefore, VAT was payable as...

Country Briefs France Declarations, forms etc.VAT Payment

7 December 2021

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...

Country Briefs France Customs Import Export Reverse Charges VAT Payment VAT registration

26 November 2021

Electric charging points: VAT for CPOs and e-MSPs

Are you an e-MSP or CPO supplying electricity via electric charging stations or related services ? Discover the VAT implications and ensure your compliance in all EU countries.

European Union VAT Regulations VAT Payment 10 July 2023

Poland – Implementation of Fractional Payments

As part of implementing the split payment system in Poland, the Polish tax authorities published the white list of taxable persons on 1st September 2019. Among other things, this list includes the bank account numbers provided by the taxable persons implicated by this obligation, i.e. companies making sales (B2B) of more than PLN 15 000...

Country Briefs Poland VAT Payment

20 July 2021

Romania: Fractional Payment Scheme Abolished

Following the rejection of its plan by the European Commission, and after several postponements, Romania has finally cancelled the introduction of the fractional payment scheme, a scheme that has already been implemented in Italy and Poland. However, Romania still intends to develop the SAF-T (Standard Audit File for Tax) which is an international standard for...

Country Briefs Romania VAT Payment

18 July 2021

Romania – Split VAT Payment Abolished

From 1st February 2020 the split payment mechanism for VAT has been abolished. This mechanism obliged certain businesses receiving an invoice to settle the invoice they received by means of two separate transfers, one for the amount of the transaction and the other for the amount of VAT charged. The businesses concerned were those in...

Country Briefs Romania VAT Payment

16 July 2021

Spain – Deadline for Filing and Paying VAT Extended

As a general rule, Spanish VAT returns must be submitted and paid by the 20th of the month following the reporting period. Exceptionally, VAT returns for December and the last quarter of 2019 are due by the last day of January following the reporting period.

Country Briefs Spain VAT Payment

18 November 2019