Belgium
A message appeared on the Federal Public Service Finance website that the current applicable way of submitting of excise refund request will expire in 2024 (an exact date is not specified).
Bulgaria
By Law on amendments and additions to the Law on Value Added Tax (Published in Official Gazette No 106, dd 22 Dec 2023) several amendments were introduced.
Ireland
On 1 January 2024, the Revenue updated its website in the sections “VAT Registrations” and “VAT Rates” – changes adopted with the 2024 Budget:
From 1 January 2024 the VAT registration threshold has been change
Italy
The Annual Return form for 2024, reportable period January to December 2023 was published on 22 December 2023.
Lithuania
On 20 December 2023, the Lithuanian State tax inspectorates published order no. VA-97 amending the rules for completing and submitting VAT refund requests by taxpayers outside the EU.
Luxembourg
By Law of 22 December 22 2023, amending the amended law of 12 February 1979 concerning value added tax, effective 1 January 2024 the scope of supplies subject to reverse charge is expanded as to include certain listed deliveries of goods where the amount exceeds EUR 10,000 excluding tax.
Portugal
Portuguese Parliament approved an extension until 31 December 2024 for the PDF invoices to be accepted and considered as electronic invoices for all purposes provided for in tax legislation.
Saudi Arabia
The Zakat, Tax and Customs Authority (ZATCA) exempted its taxpayers from fines, penalties and violations and extended its validity until June 2024.
Turkey
On 30 December 2023, the Ministry of Treasury and Finance published in Official Gazette Communique No. 556 to the Tax Procedure Law updating thresholds for 2024 by the revaluation rate.
Source: taxbackinternational.com
