Ryan March 2023 Highlights

EUROPEAN UNION
European Court of Justice, Case C-695/20, “Fenix International Limited v. Commissioners HMRC”: Intermediary Services and Electronic Platforms
Italy Authorised to Increase the VAT Registration Threshold for Small Businesses
122nd Meeting of the European Commission VAT Committee

BELGIUM
Change on VAT Procedures and Collection Approved
Tax Reform Proposal Published
Directive on VAT Data Reporting Obligation for Payment Service Providers Adopted

CYPRUS
New Tax Portal

FINLAND
Directive on VAT Data Reporting Obligation for Payment Service Providers Adopted

FRANCE
Reduced VAT Rate Extended to Certain Operations and Electronic Seal for E-Invoicing

GREECE
Amendment of VAT Procedures for Commercial Leases, Volume Discounts, Immovable Property
Proposal to Extend the Application of Reduced and Super-Reduced Temporary VAT Rates
Proposal to Extend the Application of VAT Incentives for Optional E-Invoicing

NETHERLANDS
Directive on VAT Data Reporting Obligation for Payment Service Providers Adopted

PORTUGAL
Food Products Exempt of VAT

UNITED KINGDOM
Spring Budget Proposal for 2023

Source: RYAN

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