International VAT Rate Round Up: November 2022

November 2022 VAT Changes in Belgium

The Government Council approved a bill that was submitted by the Minister of Finance.

In this bill, there was a proposal that would see a permanent reduction of the 6% VAT rate on the supply of electricity, natural gas and district heating through warmth distribution networks for residential contracts.

The draft bill will be submitted to the State Council.

No date has been confirmed for this change.

November 2022 VAT Changes in Croatia

The VAT rate on natural gas has been reduced to 5% from 1 April 2022 to 31 March 2023.

The VAT rate was previously 13%.

The VAT rate on heating has been reduced to 5% from 1 October 2022 to 31 March 2023.

The VAT rate was previously 13%.

November 2022 VAT Changes in Germany

The VAT rate for natural gas for domestic use has been reduced from 19% to 7%.

This VAT rate reduction is in place from 1 October 2022 to 31 March 2024.

November 2022 VAT Changes in Ireland

The 9% reduced VAT rate for accommodation is extended to 28 February 2023.

The VAT rate was previously 13.5% and has been reduced since 2020.

The 9% reduced VAT rate on energy (gas and electricity supplies) is also extended until 28 February 2023.

This is the supply of gas used for domestic or industrial heating or lighting, whether in liquid or gaseous form.

The VAT rate on newspapers and periodicals will be 0% from 1 January 2023. The VAT rate is currently 9%.

November 2022 VAT Changes in Italy

Natural gas used for transport was temporarily reduced to a rate of 5%.

This reduced VAT rate was extended a number of times in 2022:

• originally reduced from 3 May 2022 until 8 July 2022;
• extended to 2 August 2022;
• subsequently extended to 21 August 2022;
• subsequently extended to 5 October 2022;
• subsequently extended to 17 October 2022;
• subsequently extended to 31 October 2022;
• subsequently extended to 4 November 2022; and
• now extended again until 18 November 2022.

International VAT Rate Round Up: October 2022

If you missed last month’s VAT rate announcements of VAT threshold changes, you can catch up now.

Work with real VAT experts

With over 15 years’ experience in the area of VAT compliance and consultancy, we handle all countries and languages where VAT obligations exist. We have a dedicated & centralized team of VAT experts, with a reputation of excellence within all global tax offices ready to speak to you about your VAT obligations.

Taxback International

For over 25 years Taxback International has been a world leader in VAT consultancy and compliance providing expert support to more than 12,000 global clients including Apple, Google, IBM, and Twitter.

With increasing digitalization of global tax processes, we have developed tailored technology solutions to solve challenges facing companies today.

• Comply – End-to-end VAT compliance platform.
• TBI Pay – Streamlined cross-border payments technology.
• VAT Connect – Cloud-based, automated review of transactional data and images via AI and Machine Learning for Domestic and Foreign VAT Reclaim.