


Denmark increases 2024 Intrastat thresholds
Raised thresholds for declarations for EU intra-community dispatches and arrivals to Denmark Denmark has raised its Intrastat reporting thresholds to the following levels from 1 January 2024: Arrivals DKK 22m (approx €3m) from DKK 13m ; and Dispatches DKK 11m (approx €1.5m) from DKK 10m.

Switzerland 2025 VAT changes
Range of updates on marketplaces, exemptions, fiscal representative requirements A number of changes to the Swiss Federal Law Governing VAT come into place on 1 January 2025. This follows a consultation These include Exemption for non-resident tour operators from VAT liabilities on Swiss packages. The

Germany delays plastic tax till 2025
1-year delay for single-use plastics levy The annual levy on the use of single-use plastics in Germany is being delaye by one year to 1 January 2025. Germany’s EWKFondG is based on the EU’s Single-Use Plastics Directive The Germany levy is charged on the use

5 reasons to switch to VAT Filer

Estonia VAT guide 2024

Finland VAT rate changes 2025
Recategorisation of supplies to higher VAT rates from 1 January 2025 Finland’s new government announced planned reclassifications of many reduced rate supplies to raise taxes. This is part of the Ministry of Finance’s 2024 budget proposal, and will come into effect on 1 January 2025.

Angola retrospectively cuts VAT on food
2023 VAT on food 5% applied from 1 January A law cutting the VAT rate on basic foods from the standard 14% to the reduced rate 5%. The is applied retrospectively from 1 January 2023. Affected supplies include: eggs, edible vegetables, fruit, tea, cereals, maize

Norway 2024 ends B2C import VAT exemption
VAT and customs duties due on all B2C imported consignments 1 January 2024 From 1 January 2024, Norwegian VAT and customs duties is payable on all B2C import consignments. This ends the NOK 350 (approx. €31) exemption threshold which was introduced on 1 April 2020.

Bulgaria implements import VAT deferment 2024
Option for import VAT payment postponement 1 January 2024 Bulgaria is the latest EU member state to offer taxpayers the option to bypass the obligation to pay import VAT at the point of clearing goods into the country. Instead, they can make the payment by