Category: News

Spain to introduce B2B e-invoicing obligations As part of its “Crea y Crece” law, the Spanish Government is making e-invoicing mandatory for B2B supplies taxable in Spain. The obligation is expected to start applying from 2024 for large businesses with…

CESOP and payment service providers’ new reporting obligations from 2024 Starting in 2024, payment service providers facilitating cross-border payments in the EU will be compelled to transmit data on international payments originating from the EU to the upcoming Central Electronic…

Poland adopts new package of VAT simplifications referred to as SLIM VAT 3 The so-called SLIM VAT 3 package was adopted in Poland with the intention to further simplify and modernise VAT compliance in the country. SLIM, which stands for…

Australia introduces Sharing Economy Reporting Regime from 1 July 2023 Platform operators within the scope of the reporting obligations will need to start reporting eligible supplies made through their interface by sellers. First taxi services and short-term accommodation will become…

France transfers VAT registration-related formalities to the INPI portal On 1 January 2023, the French government transferred all VAT registration, changes of company details and deregistration requests to the online one-stop shop of the INPI, the French National Institute of…

Italy announces pre-filled annual VAT returns for certain taxpayers The Italian authorities have announced the introduction of pre-filled annual VAT returns for certain taxpayers from February 2023. With pre-filled tax declarations, the data is first made available real-time to the…

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…

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…

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…