In the context of the new Italian tax reform legislation (Law 111/2023, published on 09/08/2023), a new provision allows taxpayers to choose in which period they can […]
Italy – VAT deductibility for end of the year invoices received in January
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Belgium – Draft legislation on B2B e-invoicing from 1st January 2026
On the 29th September 2023, the Belgian Council of Ministers approved preliminary draft legislation in regards to B2B structured e-invoicing related to domestic transactions in Belgium which […]
Latvia E-Invoicing
Currently local government institutions in Latvia are required to accept e-invoices in their public procurement process as per the specifications established by the European Union. However, the […]
Germany E-Invoicing
Germany plans to introduce mandatory e-invoicing for established taxpayers that engage in B2B transactions from 1 January 2026. Under the new regulations, taxpayers would be required to […]
Belgian Intrastat Portal access
The current method of accessing the system for submission of the Intrastat declarations in Belgium (i.e. OneGate) whereby a “username + password” is currently used to login […]
Portugal and Cyprus – Extension of the zero VAT rate on essential goods
The Portuguese government has extended the zero VAT rate to basic food until the end of 2023. The exemption applies to 46 everyday foods, from fruit and […]
Romania – Change in VAT rate in the wood and energy industries
From the 11th July 2023, the Romanian Law no. 216/2023 introduced the following changes in the application of the 5% VAT rate:
Denmark – New automatic functionality to reconcile amounts declared in the VAT return
From June 2023, the Danish authorities have introduced a new VAT functionality to automatically reconcile the intra EU transactions (sales and acquisitions) included in the VAT return […]
Switzerland – VAT compliance changes from 1 January 2025
The Swiss Parliament has approved a series of changes to its VAT Act, which will be effective from the 1st January 2025. These changes include:
Netherlands – Change in the invoice requirement for triangular simplification and on small businesses regulation
From the 1st September 2023, in case of a triangular simplification (simplified ABC scheme) using the Dutch VAT number, the text indicated in the invoice issued by […]
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