Highlights
- Temporary VAT reducion on Food/Essentials dropped in Cyprus, Poland, Portugal, Spain, Romania (proposal)
- Cyprus introduces 3% reduced VAT rate, 0% or reduced VAT rates on Solar Panels applicable in the European Union
- Czech Republic propose merging current 10% and 15% reduced VAT rates
- Sustainability: Czechia to push for lower VAT on recycled products
- Estonia raises VAT to 22% 1 January 2024
- Finland proposes to amend reduced-rated VAT rates
- Per Jan 1, 2024, the temporary VAT rate reduction in Luxembourg will end
AUSTRIA
BELGIUM
- Amendments to VAT provisions approved by Council of Ministers
- Circular 2023/C/45 regarding the temporarily reduced VAT rate for the supply with installation of photovoltaic solar panels, solar collectors and solar boilers and…
- Circular 2023/C/60 regarding the reduced VAT rate for the supply of heat by means of a gas-fired collective heating installation
- Update on Belgian VAT Reduction for Electricity, Natural Gas, And Heat
CYPRUS
- 5% VAT on the Purchase or Construction of a new residence – New Legislation enactment
- Bill for Reduced VAT on First Homes to go to Plenum June 8
- Changes to application of reduced VAT rate on supply or construction of permanent residence
- Changes to reduced VAT rate applicable to primary and permanent residence
- Commission urges Cyprus to comply with EU VAT rules for dwellings
- Cyprus Cuts VAT on Essentials until 31 Oct 2023
- Cyprus has two months to address VAT shortcomings
- Cyprus introduces 3% reduced VAT rate
- Cyprus Provides Temporary Zero VAT Rate for Basic Goods and Extends Zero Rate for COVID Tests and Vaccines
- Cyprus to introduce a VAT rate of 3% using the new EU freedoms on reduced VAT rates
- Cyprus To Introduce New Three Percent VAT Rate
- Cyprus VAT measures under review
- EC challenges 5% VAT proposal for primary residences
- EU Commission gives Thumbs-Down to Proposed VAT Cut
- Finance minister warns of VAT consequences
- List of Products with Reduced VAT Rates to Expand
- Ministry of Finance backs reduced VAT law
- New VAT rate of 3 % envisaged in Cyprus
- Nicosia to expand list with 0%
- Our View: The administrative nightmare of zero VAT
- Our View: VAT cuts are not so temporary
- Plenum to Discuss Reduced VAT on First Homes in June
- Proposed reduction in VAT on a number of products and services
- Reasoned opinion to Cyprus (INFR(2021)2093) for its failure to properly apply EU VAT rules for dwellings purchased or constructed in Cyprus
- Reduced VAT on First Homes Passed into Law (Updated)
- Temporary VAT reduction on essentials estimated at €14.5 million
- VAT amendment laws were unconstitutional
- VAT Cut on Basic Goods has Reduced Prices
- VAT Proposal on Homes at the Plenum under EU Pressure
- Zero VAT on certain consumer products
CZECH REPUBLIC
- Consolidating Reduced VAT Rates 2024; New 12% Rate
- Czech Republic propose merging current 10% and 15% reduced VAT rates
- Czech Republic: Change In VAT Rates In 2024
- Czech Republic: Changes to application of VAT to real property
- Czechia to push for lower VAT on recycled products
- Government presents “Czech Republic in Shape” consolidation and austerity package
- Government proposal for changes to VAT rates
- Government Proposes to Convert Multiple Reduced VAT Rates into Single Reduced VAT Rate of 12%
- Overview of tax amendments proposed in relation to recovery package (focus on VAT rate changes)
- Proposal to consolidate 10 and 15% VAT rate into single 12% reduced VAT rate
- Proposed Direct and Indirect Tax Changes
- Recovery Package Includes Merged Reduced VAT Rate, and Other Changes
- Reduced VAT rate on environmentally friendly products
- EU considers boost to circular economy with reduced VAT rates
- Lower VAT rate for recyclates/recycled products – a possible economic tool to promote the circular economy
ESTONIA
- Change in the standard VAT rate in Estonia from 2024
- Coalition considers reducing VAT increase on hotels at expense of press
- Coalition did not yet reach agreement on new VAT Rates
- Draft Laws and Tax Hikes
- Estonia raises VAT to 22% 1 January 2024
- Estonia: Increase in standard VAT rate
- Estonian Government to Confirm New VAT Rates on Monday (June 12)
- Estonian Parliament Approves VAT Increases
- Estonian Tax Reform Legislation Tabled In Parliament
- Parliament approves law increasing VAT rate
- Parliament approves partial amendments to VAT Act, including rate adjustments
- Press issues joint protest against VAT increase
- VAT Rises for Press, Hotels and Banks was a Compromise
EUROPEAN UNION
- 0% or reduced VAT rates on Solar Panels applicable in the European Union
- Council of the European Union Proposes to Introduce Reduced VAT Rate for Recycled Products
EUROPE/EUROPEAN UNION
FINLAND
- Finland proposes to amend reduced-rated VAT rates
- Finland VAT Rate Changes
- Programme New Government: A strong and committed Finland – VAT aspects
FRANCE
- Conditions for applying a reduced VAT rate for social housing
- Guidance: Liquidation – Rates – Special rate of 2.1%
- Major VAT Decrease For French Breeding
- VAT rate applicable to services rendered by companies in the personal services sector
GERMANY
- FAQ “VAT measures to promote the expansion of photovoltaic systems”
- Federal Fiscal Court: Reduced VAT rate for food with promotional packaging
- Federal Ministry of Finance guidance: Definition of investment gold
- Relief effect of VAT reduction on gas deliveries
- Tax registration of operators of certain small photovoltaic systems
GREECE
- New Democracy head: VAT reductions feasible at end of second four-year term
- New Democracy: VAT Reduction in Food will Benefit the Wealthy
HUNGARY
IRELAND
- Implementation of Finance Law 2023 with Changes to VAT Rates, COVID-19 Relief, and Business Support Measures
- Ireland 0% VAT on Solar Panels
- Ireland fuel temporary VAT cut to 9% extended to Oct 2023
- Ireland: Supply and Installation of Solar Panels for Private Dwellings
- Irish Revenue Provides Guidance on Zero and Reduced Rate of VAT for the Supply and Installation of Solar Panels
- Reduced VAT rate extended until 31 August 2023
- Revenue eBrief No. 136/23: VAT treatment of Clothing, Human Medicines, and Animal Medicines.
- Revenue guidelines on new zero-VAT rate for solar welcome
- State scoops a 40% rise in VAT takings from energy bills
ITALY
- Clarification on VAT rate for dietary product classification
- Exclusion of sliced and packaged cured meats from reduced VAT rate
- In the packs with multiple goods, the highest VAT rate prevails
- Italy Converts VAT Reduction and Tax Credits to Offset Energy Costs into Law
- New decree law approved for containment of energy costs: 5% VAT rate for methane gas supply will be extended
- Ruling 329: Reduced rate for waste batteries and accumulators and recovery of charges for non-VAT collection
- Ruling 337: Reduced VAT for supplements classified as “food preparations”
- Ruling 345: Only medical devices falling under a specific category are eligible for the reduced VAT rate
- Ruling 360: VAT Rate for Sales and Leases of Rolling Stock
- Ruling 362: Reduced VAT rate to a dietary product.
- Ruling 363: VAT rate for slicing services for cured meats
- Rulings 312 and 313: 10% VAT rate does not apply to fruit puree juices
- Rulings 312 and 313: VAT rate for fruit juice based on puree
- The 5% VAT rate remains for clothing with healthcare purposes
- VAT exemption for investment gold regardless of the format
- What can be purchased with the VAT ceiling?
LUXEMBOURG
NETHERLANDS
- Amusement park is right: game stall is attraction, reduced VAT rate applies
- Arnhem-Leeuwarden Court of Appeal: VAT rate for musical performances?
- Court of Gelderland: VAT rate and input VAT deduction for foundation that promotes a sustainable eel sector
- Decision of June 16, 2023: VAT Taxation and Application of the Small Businesses Scheme for Solar Panels)
- Decree on levying turnover tax and application of KOR for solar panels updated
- Decree on VAT levy and application of KOR for solar panels updated
- Delayed answers regarding the effectiveness of abolishing VAT on vegetables and fruits in other countries
- Entertainment complex operator incorrectly applies a reduced VAT rate to entrance fees
- Foundation for the promotion of a sustainable eel sector no full right to deduct input tax and no reduced VAT rate
- Netherlands to Simplify Reduced VAT Rates
- No low VAT rate for entertainment complex with DJs
- OECD: Netherlands should introduce uniform VAT rate
- Paid games in amusement park taxed at the reduced VAT rate
- Parliamentary Letter permission for participation Round table discussion on the abolition of VAT on fruit and vegetables
- Position on VAT rate lending crew sea ship
POLAND
- Binding information – changes from July 1, 2023 (SLIM VAT 3)
- Council of Ministers approved Digitalization of binding information (e-WIS)
- Digitalization of binding information (e-WIS)
- End of the VAT dispute from the fudge mass
- Garages and parking spaces – what VAT rate?
- Lawyers cannot count on VAT exemption
- PM: Zero VAT on Food to Continue until End-2023
- Poland Extending VAT Zero Rate for Food and Donations for Ukraine
- Poland Likely to Extend Food Inflation VAT Rate into 2024
- Poland may extend zero VAT on food into 2024 if inflation persists
- Poland MOF Seeks Comments to Further Extend Reduced VAT Rates on Specific Products Due to War
- Reduced VAT on Food Extended; Mandatory E-Invoicing; Revocation of State of Health Emergency (COVID-19)
- VAT – companies helping Ukraine have a problem
- Zero VAT on food is to apply until the end of 2023
- Zero VAT on food until end of 2023
- Zero VAT Rate on Basic Food and Drinks Extended until December 31, 2023
- Zero VAT Rate on Food will Stay Longer?
PORTUGAL
- Portugal’s Food VAT Cut is Working as Retailers not Taking Advantage, PM says
- Reduced VAT rate of 13% for certain gas oils and fuels
- Tax authorities clarify doubts about zero VAT
- Zero VAT rate is a “failed measure” says PPM (right-wing political party in Portugal)
ROMANIA
- A new 9% reduced VAT rate in certain non-alcoholic beverages could be applied from 2024
- Romanian FinMin Speaks of Cutting all Tax Breaks and Lower VAT Rate for Food Goods
- The government is considering lowering the VAT on basic foods, says the finance minister
SPAIN
- Extending VAT Rate Reduction for Basic Food Products
- Extension of the reduced VAT rates on certain food products in Spain
- Spain applies temporarily 0% rate to certain foodstuffs
- Spain won’t reinstate VAT on basic foods until price rises ease – minister
- Spanish VAT Rate Changes 2023
- Spanish VAT Rate in 2023: All You Need to Know
- Temporary 5% VAT rate will apply to certain electricity and certain fuel supplies until 31 December 2023
- Temporary VAT reductions in Spain
- Temporary Zero VAT Rate on Basic Foods Extended Until December 31, 2023
- Update – Spanish Council of Ministers Approves Royal Decree-Law Extending VAT Rate Reduction for Basic Food Products
- VAT reduction on food and other crisis-fighting measures extended until the end of the year
SWEDEN
- Statement “Inputs in stake races within trotting and galloping, value added tax” shall no longer be applied
- The position “Sales in export stores, VAT” should no longer be applied
- The position “Taxation of goods for goods transport, VAT” shall no longer be applied
- Global VAT rate changes/news – April 2023
- Global VAT rate changes/news – March 2023
- Global VAT rate changes/news – February 2023
- Global VAT rate changes/news – January 2023
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