- Starting January 2025, foreign taxable persons no longer need to register for VAT before transactions, but must do so immediately after
- VAT deduction from IC acquisitions possible without invoice
- Transfer of leased item with purchase option considered a supply of goods if economically rational for lessee
- Tax exemption for small businesses based on turnover thresholds
- Simplified invoices threshold reduced to EUR 400
- Place of supply for virtual events determined by basic B2B rule
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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