Lithuania Update VAT taxation of agricultural products and services sold by farmers subject to the compensatory VAT rate scheme 05 April 2023
Italy Extending 15% flat tax rate to VAT payers with revenues of up to 85,000 euros (US$89,713) 05 January 2023
European UnionPortugal Flashback on ECJ Cases – C-524/10 (Commission v Portugal) – Zero rate Portuguese flat-rate agricultural scheme in violation of EU law 27 December 2022
Belgium Ice cream makers – Adjustment of the calculation of the VAT flat rate for 2022 23 December 2022
Belgium Bakers and bread and pastry shops – Adjustment of the calculation of the VAT flat rate for 2022 23 December 2022
European UnionItaly Flat-rate scheme at 85,000 euros without VAT: the EU already provides for it, but only from 2025 02 December 2022
Ireland Ireland’s Budget 2023 Delivered: 9% VAT rate for gas and electricity will be extended to 28 February 2023 28 September 2022
Ireland Revenue eBrief No. 151/22: VAT treatment of the Special Flat-rate scheme for Farmers 29 July 2022
European Union Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities 19 May 2022