Global VAT Guide: July 2023 VAT Updates

July 2023 VAT Updates in Belgium: In line with the summer holidays, the following deadlines will be applicable:
- June 2023 VAT return and June 2023 ESL (VIES) – must be filed no later than 10 August 2023 (previously 20 July 2023);…
July 2023 VAT Updates in Denmark: From 1 July 2023, new regulations were implemented relating to the interest calculated when VAT payments have not been made by the final payment due date.
July 2023 VAT Updates in Norway: On 16 June 2023, the Norwegian Government announced the following amendments to the VAT Act:
- Section 4-12 Import of services:
July 2023 VAT Updates in Spain: Canary Islands, Ceuta or Melilla-based E-commerce Traders – Fiscal Representative
July 2023 VAT Updates in Sweden: A new VAT Act (2023:200) came into force on 1 July 2023. The Swedish Tax Agency clarified the treatment of racing passenger cars and motorcycles – 50% deduction same as other passenger cars.
July 2023 VAT Updates in Switzerland: Various proposals are currently in consultation in relation to the VAT law. The main points are related to digital platforms that deliver goods or provide services on the territory of Switzerland.

July 2023 VAT Updates in Isreal: On 14 May 2023, Israel Tax Authority announced the approval of the Continuous Transaction Control (CTC) model in their tax system as part of the economic plan for 2023-2024.
July 2023 VAT Updates in Oman: The Oman Tax Authority has made an announcement regarding electric vehicles (EVs), EV parts, and zero-emission vehicles (hydrogen vehicles) in the Sultanate.