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INTRASTAT thresholds in the European Union in 2024

30 Oct 2024 European Union

INTRASTAT thresholds in 2024 Country Introduction Shipping Germany 800 000 € 500 000 € Austria 1 100 000 € 1 100 000 € Belgium 1 500 000 € 1 000 000 € Bulgaria* 1,650,000 BGN* 1,900,000 BGN* Chypre 32...

Art Automotive E-commerce Operationnal and Industrial Real Estate Transport and Logistics

European Union – Intra-community delivery of goods, provision of services: verification of the customer’s VAT number

14 Oct 2024 European Union

VAT-exempt intra-community deliveries of goods A VAT-exempt intra-community delivery refers to the delivery (sale) of goods dispatched or transported by the seller, the buyer, or on their behalf, to a...

Art Automotive Education & Training Finance and asset management Operationnal and Industrial Real Estate Services Transport and Logistics

France – Intra-Community supply exempt from VAT and proof of transport

6 Sept 2024 France

What is an intra-community supply of goods? An intra-community supply refers to the delivery of goods dispatched or transported by the seller, the buyer, or on their behalf, to another member state of...

Art Automotive Operationnal and Industrial Transport and Logistics

France – VAT reverse charge for imports in 2024

7 Aug 2024 France

Import VAT reform in 2022 Following the transfer of responsibilities for the collection of import VAT between the DGDDI and the DGFIP, the payment of VAT at customs has been prohibited (except for ind...

Art Automotive Operationnal and Industrial Real Estate Transport and Logistics

France – Proof of VAT exemptions on exports

18 Jul 2024 France

Definition of a VAT-exempt exportation Exportation refers to the delivery of goods shipped or transported outside the European Union by the seller, the buyer, or on their behalf. Article 146.1 of Coun...

Art Automotive E-commerce Operationnal and Industrial Transport and Logistics

2024 VAT rates in the European Union

3 Jul 2024 European Union

List of VAT Rates in the European Union, Norway, Switzerland, and the United Kingdom Country Standard rate Reduced rate 1 Reduced rate 2 Super-Reduced rate Parking rate Austria 20% 10% 13% – 13% Belgi...

Art Automotive E-commerce Finance and asset management Operationnal and Industrial Real Estate Services

Luxembourg – VAT changes expected for 2025

25 Jun 2024 Luxembourg

European VAT regulatory changes will come into effect in Luxembourg on 1 January 2025. They affect the tax location of B2C virtual events, as well as the art sector and the small business regime. Read...

Art Automotive E-commerce Finance and asset management Operationnal and Industrial Real Estate Services

French intrastat EMEBI and VAT recapitulative statement (ERTVA) in 2024

5 Jan 2024 France

Until December 31, 2021, the tax obligation (ERTVA) and the statistical obligation (EMEBI) were combined in a single declaration, the declaration of trade in goods (DEB). To comply with Regulation (EU...

Art Automotive E-commerce Operationnal and Industrial Real Estate Transport and Logistics

Luxembourg – End of the temporary reduction in VAT rates

1 Jan 2024 Luxembourg

The Luxembourg VAT authorities published on 27th December 2023 the Circular n°812-1 concerning the end of the temporary VAT rate reduction on 31st December 2023. The following rates will apply from 1 ...

Art Automotive E-commerce Finance and asset management Operationnal and Industrial Real Estate Services

Belgium – Clarification of VAT treatment of company cars made available to Belgian employees

21 Sept 2023 European Union

Context Making company cars available to employees is a well-established practice in Luxembourg, including for the large number of cross-border employees resident in Germany, Belgium and France. The a...

Automotive

Luxembourg – Increase of the threshold of obligation to file Intrastat returns

8 Jun 2023 Luxembourg

As part of an administrative simplification, the thresholds for the filing of Intrastat declarations in Luxembourg have been increased as from the 1st January 2023 : Intrastat / arrival : from 200 000...

Art Automotive E-commerce Operationnal and Industrial Real Estate Transport and Logistics

Luxembourg – Decrease of VAT rates starting 1st January 2023

1 Feb 2023 Luxembourg

Temporary VAT decrease The Law dated 26th October 2022, has been published into the Memorial A534 on 26th October 2022 . It notably provides for a temporary reduction in Luxembourg VAT rates as part o...

Art Automotive E-commerce Education & Training Finance and asset management Operationnal and Industrial Real Estate Services Transport and Logistics

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