Die Eidgenössische Steuerverwaltung (ESTV) hat in den vergangenen Monaten neue Praxisentwürfe und Entscheidungen zum Thema MWST publiziert. Wissen Sie wie Sie mit diesen Neuigkeiten und Standards am besten umgehen? Sind Sie auf dem Laufenden, was dies für Ihren Geschäftsabschluss heisst? Mit den Veranstaltungen “QuoVATis Update 2013” machen wir eine Tour durch 7 verschiedene Schweizer Städte um Ihnen lokal die Möglichkeit für einen Wissensaustausch zu bieten.Read More »
Tag: 2013
Turkey – mandatory e-invoicing and e-bookkeeping as from 1 of September 2013
The scope of the optional e-invoicing arrangement that was first introduced in Turkey in 2010 has recently been extended and made mandatory to a group of taxpayers. These include companies that hold a mineral oil license, produce or import goods subject to Special Consumption Tax (similar to Excise Duty) and companies that already using e-invoicing when supplying goods or services to other businesses that benefit form the application.Read More »
Cyprus – VAT rate increase to 18% as from 14 of January 2013 and to 19% as from 13 of January 2014
The standard rate will increase from 17% to 18% for the period 14 January 2013 to 12 January 2014. From 13 of January 2014 the standard rate will increase to 19% at which point the 8% reduced rate will increase to 9%. The current reduced rates of 5% and 0% remain unchanged.
Czech Republic – increase of VAT rate as from 1 of January 2013
The Chamber of Deputies has approved the economic measures intended to keep the state budget deficit under three percent of gross domestic product for the next three years. The measures include an increase in the standard VAT rate from 20% to 21% and the reduced rate from 14% to 15%.
Germany – electronic filing of VAT returns needs as of January 1, 2013 authentication
As from 1 January 2013 electronic filing of VAT returns will only be possible with an authentication in Germany. Companies submitting VAT returns electronically have to register online at ELSTER (ELektronische STeuerERklärung) http://www.elsteronline.de/eportal to obtain the necessary electronic certificate before year end. Read More »
Luxembourg – electronic VAT filing obligatory as from 2013
The Tax Authority announced that as from 2013 VAT returns and EC Sales Lists for supply of goods and services will have to be filed electronically.
Of interest is also the fact that the applications for recovery of local VAT paid by non resident companies might be filed electronically as well.
Finland – increase of VAT rate as per 1 January 2013
The Finnish Government has issued on Monday 17 September 2012 an official proposal to increase the current VAT rates by 1% in Finland. It is foreseen to increase the standard VAT rate from 23% to 24% and the two reduced VAT rates from 9% to 10% and from 13% to 14%.
If passed by Parliament, the increase will take effect from 1 January 2013.
Spain – increase of VAT rate in 2013
Spain will increase the VAT rate in 2013 from currently 18% to either 20% or 21%.
Michaela Merz 