VAT compliance and reporting rules in France Below is summary of the major rules provided under French VAT rules (Code Général des Impôt – CGI – the French Tax Code. Livre des Procédures Fiscales (Fiscal Procedures Code)), plus adoption of EU VAT Directive provisions. Check
The EU is undertaking an extended program of reforms to its Value Added Tax regime. This commenced with the 2016 Tax Action Plan, containing over ten reforms included the later separated 1 July 2021 e-commerce VAT package and the new VAT in the Digital Age
VAT compliance and reporting rules in Germany 2025 Below is summary of the major rules provided under German VAT rules (2005 VAT Act; Umsatzsteuer-Anwendungserlass, UStAE (Application Decree;); and Umsatzsteuer-Durchführungsverordnung, UStDV), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other jurisdictions. VAT Calc’s single
1 January 2025 state increases sales tax rate from 4.45% to 5% Louisiana’s House Bill 10, effective 1 January 2025, has increase the current state-level tax from 4.45% to 5%. The state is also extending sales tax to digital services at the start of January.
2025 Budget extends B2B anti-VAT fraud measure Italy’s 2025 Budget, including the extension of the domestic reverse charge – eliminating the VAT-element of invoice payment to reduce fraud opportunities. The domestic reverse charge removes the VAT cash payment on B2B deals which are subject to
2025 budget ends COVID VAT cut to 9% for restaurant and catering services The Bulgarian 2025 budget has withdrawn the temporary reduced VAT rate of 9% on restaurant services from 1 January 2025. The measure was first introduced in July 2020. The cut also included
Many supplies shifted to new, 15% reduced VAT rate from 1 Jan 2025 The Balkan country of Montenegro has gazetted changes to its reduced VAT rate regime. It has introduced a new 15% VAT rate in addition to the existing 7% rate. There is no
FATOORAH mandatory B2B e-invoicing penalty regime remains on hold Zakat, Tax and Customs Authority (ZATCA) has informed that it had decided to extend its Cancellation of Fines and Penalties initiative until 20 June 2025. This means all taxpayers in the 13 waves of the mandate
1st January 2025 Hotels, books, cultural, sport and other supplies rise to 14% rate The 14% and 10% reduced VAT rates will remain unchanged, but there will be a reclassifications announced last year as follows: From 10% to 14% Books (newspapers, journals or magazines remain
