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Spain makes changes to its use and enjoyment rules in 2023 Until the end of 2022, most services supplied by Spanish businesses to customers located outside the European Union were subject to Spanish VAT. This was due to the extended…

Amazon urging sellers to confirm trader’s information as part of upcoming DAC7 The DAC7 obligation is looming for online marketplaces which will need to start reporting seller’s revenue and business information to tax authorities on an annual basis when facilitating…

France’s pilot program for electronic invoicing The French government is launching a pilot program and calling for applications for its upcoming electronic invoicing mandate. Companies keen to test out the functionality of the French e-invoicing regime have until the end…

Belgium to revamp and modernise its ‘VAT chain’ In March 2023, the Belgian government enacted a new bill that will modernise the VAT chain from 1 January 2024. The changes include the creation of a new ‘compte-provisions TVA’ will allow…

Switzerland to increase VAT rates from 2024 The Swiss authorities have announced an increase in all VAT rates from 2024. Following a public referendum that took place in September 2022, the government is going ahead with the approved general VAT…

Belgium proposes to modernise its VAT compliance system The Belgian Parliament published on 7th February 2023 a proposed bill to modernise the country’s VAT collection system with key changes to the processing of VAT returns and payments. From the introduction…

Spain to introduce B2B e-invoicing obligations As part of its “Crea y Crece” law, the Spanish Government is making e-invoicing mandatory for B2B supplies taxable in Spain. The obligation is expected to start applying from 2024 for large businesses with…

CESOP and payment service providers’ new reporting obligations from 2024 Starting in 2024, payment service providers facilitating cross-border payments in the EU will be compelled to transmit data on international payments originating from the EU to the upcoming Central Electronic…

Poland adopts new package of VAT simplifications referred to as SLIM VAT 3 The so-called SLIM VAT 3 package was adopted in Poland with the intention to further simplify and modernise VAT compliance in the country. SLIM, which stands for…

Australia introduces Sharing Economy Reporting Regime from 1 July 2023 Platform operators within the scope of the reporting obligations will need to start reporting eligible supplies made through their interface by sellers. First taxi services and short-term accommodation will become…