From the 1st July 2023, the Danish tax authorities will charge interest of 0.7% per month (8.4% per annum) on VAT corrections; underpayment of VAT or over […]
Blog
Romania – Change in VAT return form
On the 26th July 2023, the National Agency for Fiscal Administration has introduced 2 additional rows in the form D300 – VAT Return, in order to reflect […]
Slovakia – Proposed lower threshold on simplified invoices
In the draft amendment to the Slovak VAT Act, The Ministry of Finance proposed a lower threshold for simplified invoices. Currently a simplified invoice can be issued […]
Poland – Mandatory e-invoicing from the 1st July 2024
On Monday, 7th August 2023, the Polish President Andrzej Duda signed into law the Act of 16 June 2023 which makes the use of the National Electronic […]
Romania – E-invoicing for B2B transactions from 2024
On 25th July 2023, the European Commission issued the Council Implementing Decision (EU) 2023/1553, authorising Romania derogation request to implement a B2B electronic invoicing (“e-invoicing”) mandate. Whereas currently […]
Romania – Proposed changes in VAT rate
The Romanian government has recently proposed a range of fiscal measures, one of which is to increase the VAT rate of restaurant, catering and cultural services (theatre, […]
Cyprus – Introduction of a super-reduced VAT rate of 3%
On the 13th July 2023, the Cypriot Parliament approved a bill introducing a new super-reduced VAT rate of 3% for certain goods and services to ease the […]
French e-invoicing and e-reporting implementation delayed
On the 28th July 2023, a decision was taken by the French Ministry of Finance to postpone the implementation of the e-invoicing and e-reporting reforms, which were […]
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 […]
Finland – VAT rate change proposal
In June 2023, as part of a programme called “A strong and committed Finland”, the Finnish new government has proposed the following changes in VAT rates: 1) […]
German 
English
Neueste Kommentare