VAT Rate on Electricity, Natural Gas, and District Heating Lowered to 6%

Belgium has officially extended the application of the reduced VAT rate of 6% for the supply of electricity for residential contracts until 30 September 2022.

VAT Rate for the Supply of Solar Panels, Solar Water Heaters, and Heat Pumps Lowered to 6%

Belgium has announced that the temporarily reduced VAT rate of 6% is to be applicable to the supply and installation of solar panels, solar water heaters, and heat pumps, under certain conditions, until 31 December 2023.

Application of Reduced 6% VAT Rate for the Demolition and Reconstruction of Residential Buildings Has Been Extended

Belgium has officially extended the temporarily reduced VAT rate of 6% for the demolition and reconstruction of residential buildings until 31 December 2023.

COVID-19: Extension of Reduced 6% VAT Rate for Face Masks and Hydroalcoholic Gels

Belgium has extended the application of the reduced VAT rate of 6% for the supply, intra-community acquisition, and importation of face masks and hydroalcoholic gels until 30 June 2022.

Reduction of VAT Rates for Energy, Gas, and Foodstuffs

The Croatian government has recently approved the following reductions in VAT rates: from 13% to 5% on basic foodstuffs, from 25% to 12% on heat energy, and from 13% to 5% on natural gas. The reduced rate on natural gas is applicable from 1 April 2022 to 31 March 2023.

Supplementary Budget, Including Tax Measures

The Estonian government has approved a supplementary budget that foresees a reduction of the VAT rate on press publications to 5%.

Reduction of VAT Rate for Fertilisers

The Greek government has introduced a super-reduced VAT rate of 6% for fertilisers.

MyDATA Online Platform Replaces Obligation for Companies to File Sales Lists

The Greek Public Revenue Authority has communicated that companies are no longer obliged to file sales lists, because of the application of the online platform for electronic invoicing called “myDATA.” Companies must submit the relevant data for 2021 to myDATA by 27 May 2022. If any amendments are then required to the information reported, these can be made between 10 June 2022 and 31 October 2022. The data for 2021 can either be provided on a document-by-document basis or else collectively, per customer or supplier VAT number.

Government Approves Tax Measures to Combat Rising Energy Prices

To mitigate the impact of the rise in energy prices, the Spanish government recently approved the reduced VAT rate of 10% on electricity supplies under certain conditions.

Introduction of Indirect Tax on Single-Use Plastic Packaging as of 1 January 2023

The Spanish Congress has approved the Law on Waste and Contaminated Soils. The law aims to establish the principles of the circular economy and contribute to the fight against climate change following the EU Waste Directive.

One of the new taxes introduced is the tax on single-use plastic packaging that applies to the manufacturing, import, or intra-community acquisition of such packaging to be used within Spain. Filing and payment of the tax will be required on a monthly or quarterly basis in accordance with Spanish VAT obligations.