18 April 2024 ViDA update: EU Commission optimistic on approval of ViDA package by May 2024, though delay anticipated on e-invoicing & Digital reporting implementation At a Commission event on the future of e-invoicing, Agustin Miguez, who is part of the team responsible for the 'e-invoicing ... Read more
02 April 2024 Romanian e-invoicing / e-reporting - grace period extended In a recently published Government Emergency Ordinance (N° 30/2024), the Romanian Government extended the grace period during... Read more
02 April 2024 German "Growth Opportunities Act" approved, paving the way for e-invoicing in Germany Following on from our previous articles, the long awaited "Growth Opportunities Act", which also encompasses the introduction... Read more
19 March 2024 4 party triangulation permissible in the Netherlands In a recent update published by the Belastingdienst (KG:210:2024:3), it has been deemed that triangulation involving 4 partie... Read more
14 March 2024 Germany - Reduced VAT Rate for gas and district heating will expire on 31st March 2024 Germany introduced a temporary reduction of VAT on gas and district heating in October 2022 as part of the so-called "Third R... Read more
14 March 2024 Poland - 0% VAT Rate on food will not be extended after 31st March 2024 The Polish Ministry of Finance announced that the 0% VAT rate on basic food products such as fruit, vegetables, meat, dairy p... Read more
14 March 2024 UK - Increase of the VAT registration and de-registration threshold UK announced that the VAT registration and de-registration threshold will change from 1st April 2024. VAT registration thr... Read more
01 March 2024 UK - HMRC changes in the agent authorisation for VAT The UK VAT Authority (HMRC) has announced that, effective as of 16th February 2024, the current method of authorising an agen... Read more
01 March 2024 Poland - proposal of reduced VAT Rate for Beauty Industry from 23% to 8% The Polish Prime Minister has announced that as from 1st April 2024, the VAT rate on services in the beauty industry will red... Read more
29 February 2024 Final proposal on German e-invoicing legislation published On 21st February 2024, the Mediation Committee of the Upper House and of the German Parliament discussed further the implem... Read more
28 February 2024 Northern Ireland and UK - Changes in the OSS and IOSS schema The UK Tax Authorities (HMRC) has issued The Value Added Tax (Distance Selling) (Amendments) Regulations 2024, in relation to... Read more
28 February 2024 Slovenia - Stricter penalties for for late VAT submission The Slovenian VAT Authorities have announced that starting from the January 2024 period onwards, they will tighten their poli... Read more