The Latvian government announced on 28th November its approval of the increase in VAT rate from 5% to 12% on fruits and vegetables with effect from 1st […]
All posts by Tara Doyle
The German Ministry of Finance issues first draft of its Growth Opportunities Act
On 17th July 2023, the German Ministry of Finance released its first draft of the so-called “Growth Opportunities Act”, aimed at strengthening competiveness and supporting economic growth […]
The European Parliament proposes potential delay to ViDA of up to 2 years
On 20th June 2023, the European Parliament submitted to the EU Commission its proposed amendments to the VAT Directive 2006/112/EC regarding the VAT rules for the Digital […]
Spain – Reduction in VAT rate on basic food items extended until 31st December 2023.
Spain have extended the 0% VAT rate introduced on basic food items until 31 December 2023 due to continuing inflation, this measure was due to expire on […]
Proposal issued to allow derogation to Germany for B2B e-invoicing
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 […]
German Ministry of Finance publishes clarification on the VAT treatment of chain transactions
In 2020, as part of the Quick Fixes (implemented to help simplify certain aspects of EU VAT) Article 36a of the EU VAT Directive) was introduced so […]
Update on mandatory e-invoicing in Germany for B2B domestic transactions
The German Federal Ministry of Finance (‘BMF’) plans to introduce B2B invoicing in Germany within the framework of the European Commission proposed “ViDA” (VAT in the Digital […]
Cyprus – Extension to the submission and payment deadlines for periodic VAT returns.
The Cypriot Tax authorities recently announced that they were introducing a new portal called “Tax for All”, which from the end of March 2023 will replace the […]
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