No change for dispatches and arrivals of goods across EU reporting thresholds 2024 Romania has gazetted a freeze in the Intrastat thresholds from 1 January 2024. The thresholds will remain as: Arrivals – RON 1 million per annum Dispatches – RON 1 million per annum
VAT rise shadows Switzerland’s rise to fund welfare payments The European Principality of Liechtenstein is to raise VAT rates from 1 January 2024 as follows: Standard rate from 7.7% to 8.1%; Reduced rate from 2.5% to 2.6% Hotel accommodation rate from 3.7% to 3.8% This
Increase for annual threshold for reporting intra-community movements of goods Poland is hiking the Intrastat goods arrivals and dispatches reporting threshold from 1 January 2024. The changes will be: Arrivals: will increase from PLN 5 million to PLN 6.2 million Detailed reporting for arrivals: PLN
2024 no change to EU – Northern Ireland Intrastat thresholds The UK’s HMRC has confirmed that there will be no change to the EU – Northern Ireland (NI) Intrastat reporting threshold. The 2023 current arrivals and dispatches exemption, and delivery terms thresholds will be carried
Federal Ministry of Finance latest annual tax guide issued The annual VAT guide has been issued by the German Finance Ministry (Bundesministerium der Finanzen BMF) – this one covering 2022. It includes: VAT Act; VAT Implementation Ordinance; VAT Application Decree; VAT System Guidelines; and excerpts
Temporary energy VAT cut introduced with spiking inflation in 2022 is to end 1 March 2024 – 1 month early The German government plans to end the temporary reduction from 19% to 7% for domestic energy on 31 December 2023 have been modified by the
2024 Annual threshold for intra-community goods movements reporting hiked Lithuania has announced the increase in its annual threshold for the reporting of Intrastat from 1 January 2024. This includes reporting statistical values. The new thresholds are: Dispatches: rising from €300,000 to €400,000 Arrivals: rising from
2024 Finance Bill introduces rage of indirect tax measures The Tunisian Ministry of Finance has published the 2024 Finance Law to introduce a range of indirect tax measures. These include: VAT returns to be filed by 20th of the month rather than as today by the
Czech Parliament approves 15% and 10% reduced rates replacement with new 12% rate from Jan 2024 The Czech Parliament has approved the proposed consolidation of reduced VAT rates from 2024. This includes shifting newspapers from 21% standard rate to the new, proposed 12% rate. The
