VAT & Customs l VAT Solutions

24 Mar 2025 European Union

Reminder on the VAT regime applicable to e-commerce before 1 July 2021 The regime for distance sales of intra-community goods Before the entry into force of the e-commerce VAT package on 1 July 2021, ...

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Luxembourg – VAT changes for 2025

3 Mar 2025 Luxembourg

Context Bill No. 8406, submitted to the Chamber of Deputies on July 1, 2024, primarily aims to transpose Directive (EU) 2020/285 from February 18, 2020, concerning the special regime for small busines...

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

VAT Rates 2025 in the European Union

15 Jan 2025 European Union

Table of VAT Rates in the European Union, as well as in Norway, Switzerland, and the United Kingdom Countries Standard Rate Reduced Rate 1 Reduced Rate 2 Super Reduced Rate Parking Rate Austria 20% 10...

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

France – VAT and Services in Accordance with the General B2B Rule

4 Jan 2025 France

Services provided under the general rule Place of VAT taxation for services falling under the general rule According to Article 44 of Directive 2006/112/EC, transposed into Article 259 of the French G...

Education & Training Finance and asset management Services

VAT Guide in France – How to fill out your french VAT return (CA3) and avoid common mistakes

17 Dec 2024 France

The main lines of the VAT return (CA3) for the sale of goods and services Taxed sales and services: Line A1 This refers to the net amount (excluding VAT) of all your taxable sales in France that const...

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

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

Frequency and filing dates for VAT, OSS and IOSS and INTRASTAT declarations

1 Aug 2022 Luxembourg

Notes: Since 1 January 2020, all VAT returns and summary statements must be filed electronically. Paper filing is no longer permitted. Filing a “nil” summary statement for goods or services is not req...

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

Luxembourg – Mandatory issue of electronic invoices in the context of BtoG public contracts

9 Feb 2022 Luxembourg

As part of the digitalization and automation initiative, the law of 13 December 2021 has amended the law of 16 May 2019 on electronic invoicing in the context of public contracts transposing under Lux...

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

BREXIT – New VAT rules

31 Jan 2020 European Union

On 31th January 2020 at midnight, the United Kingdom officially left the European Union. The transition period, which began on 1st February 2020, ends on 31st December 2020. New customs and VAT rules ...

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

European Union – the main changes for VAT : e-commerce

18 Apr 2019 European Union

New rules will come into effect on July 1st, 2021 for supply of electronic services and goods via the Internet More information in our VAT’s New (update Q3 2020)...

E-commerce Education & Training Services

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