Government to scrap most 5% reduced rate, moving most supplies to the standard 19% rate from 1 January 2024 The Romanian parliament has published a Bill reclassifying restaurant, catering and cultural (theatre; cinema) services from the reduced rate of 9% to the standard VAT rate
July 2024 changes to VAT return with mandatory KSeF e-invoicing Poland is due to mandate B2B KSeF e-invoicing from 1 July 2024. The Ministry of Finance plans to modify the logic structure of SAF-T VAT (JPK_VAT) return to enable efficient data analysis and interoperability. The
B2B domestic electronic invoicing to reduce fraud and compliance obligations – January 2026 Croatia is the latest country to announce the role out of mandatory Mandatory structured e-invoicing between VAT registered businesses, supported by the government’s e-Račun platform. In September 2023, the Croatian government requested
30 October 2023 – Mobile phones, tablets etc subject to anti VAT fraud measure The United Arab Emirates has imposed the use of the VAT reverse charge on the domestic B2B sales of a range of electronic devices. The obligation for the supplier to not
Oct 2023 launch of electronic e-invoicing regime The west African country of Mauritania’s Minister of Finance has published regulations for the introduction of e-invoicing. This would be a phased introduction of live VAT invoice reporting. Mauritania is proposing a pre-clearance regime, with invoices having to
15% GST on digital services to consumers Sierra Leone has imposed its Goods & Services Tax on digital or electronic services (and goods) sales to consumers since 2021. This covers any supplies via electronic platforms and the commissions received by the platform owners. But there
Malta adds third reduced VAT rate Malta is to add to its existing 7% and 5% reduced VAT rates with a new reduced rate of 12%. There is also some zero-rated supplies. The new rate applies from 1 January 2024 are the change was gazetted.
2024 Budget reduced VAT on electronic and audio books to zero The 2024 Irish Budget includes a provision to reclassify the VAT rate on electronic books to zero. This brings it into line with the rate on their printed equivalent. The same tax break will
July 2024: Bringing VAT Act into line with EU VAT Directive and recent ECJ rulings The Slovakian Ministry of Finance has published a number of simplifications and other changes to the VAT Act. These are largely aimed as simplifying compliance, and bringing Slovakian VAT requirements
