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Umsatzsteuer Newsletter 60/2022
The following VAT changes occur in Europe: +++ Luxembourg to lower VAT rates for one year from the start of 2023 +++ Switzerland to increase VAT rates starting in 2024 +++ Belgium to extend application of temporarily lowered VAT rates on energy, to extend limitation period for assessment and to amend reverse charge mechanism +++ Poland extends application of temporarily lowered VAT rates on foodstuffs and ends reduction of VAT rates on fuel +++ Croatia introduces Euro as national currency +++ Finland to temporarily lower VAT rates on electricity and passenger transport +++
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On 16.12.2022, the Annual Tax Act 2022 was passed, which brings with it a number of VAT related changes. In KMLZ VAT Newsletter 58 | 2022 we provided an overview of these changes. Now, we take a closer look at the changes in sec. 4 no. 1 letter b) of the German VAT Act (UStG) regarding the VAT exemption of intra-Community supplies. The justification for the law contains some interesting details. And in this context, we also look at the amendment to sec. 18 para. 9 UStG, which limits the application of the input VAT refund procedure.
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Umsatzsteuer Newsletter 58/2022
For 2023, the legislator introduces numerous changes to the VAT law. Our current newsletter provides you with a brief overview of these changes.
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