EU VAT - vatcalc.com

Tourist organisations question EU VAT in the Digital Age 2025 reforms

9 June 2023 in

EU VAT

Travel operator, passenger transport and accommodation platform associations question need for full VAT deemed supplier obligations Several travel and related platform trade associations have raised doubts about proposed deemed supplier obligations in the Platform Economy pillar of the VAT in the Digital Age reforms. The

EU DG Taxation & Customs Union VAT and related reforms 2023

2 June 2023 in

EU VAT

EU’s Directorate-General Taxation and Customs (DG TAXUD) has summarised its top reforms and ongoing work around the EU’s VAT regime, customs and related areas in its Management Plan 2023 Key issues DG TAXUD is looking to progress includes: Agreement of the 3-pillars of EU VAT in

VAT Advisor: berekening van enkele grensoverschrijdende transacties, facturering en rapportage

1 June 2023 in

Chain supplies

Kijk hoe VAT Advisor snel btw-regimes, voorbeeldfacturen en btw-aangiftes levert voor complexe transacties over de grenzen heen Voor elke grensoverschrijdende transactie zijn er veel complexe btw- of GST-vragen: Door wie is de btw verschuldigd? Hoeveel btw is verschuldigd en waar? Moet u in verschillende landen

EU VAT in the Digital Age delays 2028 e-invoice convergence?

25 May 2023 in

Digital Reporting Requirements

European Commission may delay 2028 existing e-invoicing regimes’ convergence to ViDA Digital Reporting Requirements Several EU member states with existing or planned mandatory domestic e-invoicing regimes look likely to secure a delay on the January 2028 deadline for them to converge with the proposed VAT

EU Parliament pushes for new taxes

15 May 2023 in

EU VAT

Lawmakers call for Financial Transaction Tax and a Digital Levy to meet shared EU COVID debts The European Parliament has backed a report to implement a host of new taxes to help meet the €800m post-pandemic economic EU recovery and green and digital transformation plans.

Finland electricity VAT cut to 10% and public transport to 0% ends

1 May 2023 in

EU VAT

Five-month emergency VAT rate cut ends on electricity from 24% to 10% until 30 April 2023; public transport reduced to 0% Finland’s President temporary VAT rate cut on domestic electricity in its 2023 Budget has ended. This was from the 24% standard rate to the

EU One-Stop-Shop OSS for B2C services and events

18 April 2023 in

EU VAT

2025 VAT in the Digital Age build on OSS returns for services The EU e-commerce VAT package on 1 July 2021 simplified VAT on distance selling of goods with the new One-Stop-Shop OSS VAT return. The VAT in the Digital Age reform pillar on Single

EU Import One-Stop Shop IOSS mandated for marketplaces 2028

11 April 2023 in

EU VAT

2028 ‘Facilitating marketplaces’ take on EU import VAT reporting IOSS obligations as part of Customs reforms Plans to require marketplaces to become the deemed supplier and use the VAT Import One-Stop Ship (IOSS) return for their sellers EU imported B2C sales have been moved back

EU-UK Windsor Framework – Northern Ireland energy saving zero-rating VAT

30 March 2023 in

Brexit

NI Protocol replacement unblocks 2022 VAT zero-rating on domestic energy saving supplies for Northern Ireland from 1 May 2023 The UK’s HMRC has confirmed installations of domestic energy saving supplies in Northern Ireland will soon enjoy the same 2022 zero-rating VAT rate as the rest

EU OSS and IOSS VAT Standard Audit File (SAF OSS)

11 March 2023 in

E-commerce package

VAT records requirements for sellers, deemed supplier marketplaces and Intermediaries for on-demand VAT audit requests –SAF OSS XML schema The One Stop-Shop (OSS) and Import One Stop-Shop (IOSS) VAT returns were introduced in the EU on 1 July 2021 as part of the e-commerce package.

Tag: EU VAT