VATLive > Blog

EU VAT


Czech e-book and catering VAT cut

Proposals to reduce the VAT rate on several goods and services, including e-books, have been approved by the Chamber of Deputies. ...Continued

Poland delays SAF-T replacement of VAT return till 2020

Poland has again delayed an update of its Standard Audit File for Tax (SAF-T) mandatory filing regime, and withdrawal of the requirement to submit a periodic VAT return. The date has been moved from 1...Continued

Romania SAF-T introduction 2020

Romania’s tax authority, Agenția Națională de Administrare Fiscală (ANAF) is to introduce Standard Audit File for Tax (SAF-T) VAT transactional reporting by the end of 2020. ...Continued

Bulgaria raises VAT registration threshold

Bulgaria is considering raising its VAT registration threshold. The current threshold will rise from BGN 50,000 to BGN 100,000 sales per annum. The new threshold will apply 1 January 2019....Continued

Portugal optional live reporting on B2C VAT e-invoices

Portugal has implemented an optional B2C live e-invoice reporting regime. This offers VAT registered businesses the option to forgo the obligation to issue invoices for sales to consumers. ...Continued

Poland launches white list of VAT payers

From 1 September, Poland will publish online a daily list of VAT registered businesses for verification of VAT compliance. Users of the new database can search historic records of VAT compliance of ...Continued

France Fulfilment House Due Diligence Scheme

From 2020, France is looking at requiring fulfilment houses to undertake basic checks on their non-EU customers to help identify non or underdeclared VAT and duties. This would replicate the UK’s Fulf...Continued

Hungary to cut hotel VAT to 13%

Hungary has announced plans to cut the VAT rate on hotel and similar rental accommodation from the reduced rate of 18% to 13%. The standard VAT rate in Hungary is 27%....Continued

Intrastat reform delayed till 2022

EU Commission proposals to simplify and harmonise Intrastat declarations by VAT registered businesses have been delayed from 2020 year until 2022....Continued

EU TNA anti-VAT fraud tool goes live

All EU member states will start today to share live VAT cross-border transactional data on the Transaction Network Analysis (TNA) tool. The aim is to rapidly identify and tackle VAT fraud. ...Continued