Austria § 12 paragraph 1 UStG, § 20 paragraph 2 UStG period for the input VAT deduction 06 January 2023
France Payability of VAT on installments received in connection with the delivery of goods (law n° 2021-1900 of December 30, 2021 on finance for 2022, art. 30, I-8° ) 22 December 2022
Germany Federal Fiscal Court: Partial performance only for services with continous or recurring character, one-off services excluded 17 December 2022
Croatia When to deduct input VAT if the supplier applies the cash accounting scheme – when the supply takes place or at the time of payment? 16 December 2022
Poland Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland 14 December 2022
Croatia Tax Administration Publishes Guidelines on Timing of Input VAT Deduction on Supplies from Taxable Persons Under Cash Accounting Schemes 06 December 2022
Norway Introduction of value added tax on electric cars from 1 January 2023 – more details on the time of delivery 01 December 2022
Netherlands Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement 26 November 2022