EU: New rules in effect and to come
In Italy, Germany, Romania, Hungary, Belgium, Spain, Portugal and the Netherlands, new rules are applicable and others will be applicable from 1, January 2022.
- Italy: As of January 2022, VAT returns will be pre-filled by the tax authorities.
- Germany: A new form is available on the German Administration's website for the VAT registration of companies not established in Germany.
- Romania: As of January 1, 2022, a SAF-T system will be implemented. Companies registered for VAT in Romania will have to send to the Romanian Authorities an SAF-T file at the end of each month. A tolerance will be implemented until April 2022.
- Hungary: For transactions carried out from October 1, 2021, VAT returns will be pre-filled by the tax authorities.
- The Netherlands: A change in the VAT filing portal will be implemented as of 2022. Indeed, the online portal for filing VAT returns will be migrated to a new platform, Mijn Belastingdienst Zakelijk. The "new" portal will only be accessible via the eHerkenning digital authentication system with a level 3 (or higher) security account. Companies that declare Dutch VAT via the old portal and do not have an eHerkenning account, should obtain this account as soon as possible.
- Belgium: Electronic registration, modification and closure of VAT numbers. Since July 12, applications for VAT identification (form 604A), modification (form 604B) or termination of VAT activity (form 604C) in Belgium must be made electronically via My MinFin. Since 12, July 2021, the VAT registration forms must be submitted electronically.
- Portugal: Obligation to use certified invoicing software :
As of July 1, 2021, companies subject to VAT in Portugal are required to use certified invoicing software.
Non-resident companies without a permanent establishment in Portugal are affected by the obligation to use an invoicing software certified by the Portuguese tax authorities when at least one of the following conditions is met:
- The taxable person has a turnover of more than €50,000 in 2020 or 2021;
- The taxable person uses a computerized invoicing program;
- The taxable person is obliged to use organized accounting or has opted for it.
- Spain: New headings in the VAT return. In order to take into account the new rules related to e-commerce, the Spanish tax authorities have added new boxes within the VAT return. Document to consult directly on the website of the Spanish Administration.