EU Commission has granted authorization to Romania for the implementation of a derogation from the provisions of the VAT Directive 112/2016 in relation to the use of […]
Posts archive for June, 2023
Sweden clarifies its position in regards to fixed establishments in Sweden
In its publication dated 19th June 2023, the Swedish VAT Authority (Skatteverket) has clarified its position in relation to the 2020 quick fix relating to the call-off […]
Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation
In its recent ruling in the case “Luxury Trust Automobil GmbH (C-247/21)”, the European Court of Justice (ECJ) determined that the explicit mention of the reverse charge […]
Netherlands – Increase in interest rate charged on late payment of VAT
Netherlands – Increase in interest rate charged on late payment of VAT With effect from 1st July 2023, the Dutch VAT authorities will increase the interest rate […]
Belgium – Extension to submission deadline for periodic VAT return and EC sales list
The Belgian Federal Public Service departments announced an extension to the submission deadlines for the periodic VAT returns and EC sales declarations during the summer holiday period. […]
Estonia – Increase in VAT rates.
On 12th June 2023 the Estonian government approved legislation which will see the standard VAT rate of 20% increase to 22% from 1st January 2024. Additionally from […]
Switzerland will introduce deemed supplier rules for online marketplaces
On June 16, 2023, the Swiss Parliament adopted the amendment to the VAT Act which will introduce the deemed supplier rules for online marketplaces. These new proposals […]
ViDA: Update from ECOFIN meeting
ViDA proposals were discussed at 16 June meeting of the European Economic and Financial affairs council( ECOFIN) in Luxembourg. A number of member states gave their comments […]
United Kingdom and Isle of Man – Change to interest rates applied to late VAT payments and overpayments.
In the UK, HMRC charge late payment interest from the first day that the VAT payment is due until the day it is paid in full. Interest […]
Cyprus – Proposed reduction in VAT on a number of products and services.
The Cypriot government are currently proposing a reduction in VAT on a number of products and services to ease the cost of living. If approved the legislation […]
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