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Changes to Spanish VAT rates for food & feminine hygiene products As part of its Budget 2023 Law, the Spanish authority approved the zero-rating of foodstuffs in the country. In addition to this, the reduced VAT rate of 5% will…

Ireland introduces new VAT rates applicable as of 1 January 2023 The Irish Revenue recently published updated manuals to clarify the application of new VAT rates applicable to certain supplies in the country as of 1 January 2023. The VAT…

Switzerland to increase all VAT rates from 1 January 2024 As a result of a referendum held by the Swiss authority in September 2022, the VAT rates will be increased in the country from 1 January 2024. Under these changes,…

Lithuania reduces the VAT rates on electronic books and more Further amendments were introduced in Lithuania including new VAT rates applicable from 1 January 2023. As such, the Lithuanian government adopted the application of the reduced 9% VAT rates for…

Italy postpones sugar tax and plastic tax As part of its Budget Law for 2023, Italy has postponed the entry into effect of both its upcoming sugar and plastic tax. Previously scheduled to come into effect from 1 January 2023,…

Lithuania increases VAT fines from 1 May 2023 The Lithuanian government recently adopted changes which will increase the fines applicable to unreasonable VAT breaches. Taking effect as of 1 May 2023, VAT fines will be increased from a range of…

UK introduces a new penalty regime as of 1 January 2023 The new penalty regime works as a points-based system and applies to VAT accounting periods starting on or after 1 January 2023 only. This means that any VAT periods…

Norway makes remotely delivered services taxable in its territory Starting on 1 January 2023, the Norwegian authorities are making foreign businesses supplying remotely deliverable services liable for charging and collecting VAT on their sales to Norwegian consumers. In line with…

Belgium introduces new statutes of limitations, interest rates and makes changes to the application of the reverse charge mechanism With effect of 1 January 2023, the Belgian government introduced a number of measures impacting VAT. Firstly, the reverse charge mechanism…

VAT in the Digital Age proposals published by the European Commission In December 2022, a package of proposals on ‘VAT in the Digital Age’ were published by the European Commission. These proposals – which are yet to be adopted –…