The European Commission (EC) announced tax-related decisions as part of its monthly infringement package. The package includes formal notices to several EU member states regarding the transposition of VAT-related directives.
- EU Directive 2020/285: Letters of formal notice were sent to Bulgaria, Cyprus, Greece, Ireland, Lithuania, Portugal, Romania, and Spain for not transposing the directive on the special VAT regime for small enterprises by the December 31, 2024, deadline.
- EU Directive 2022/542: Belgium, Bulgaria, Greece, Lithuania, Portugal, Romania, and Spain received formal notices for failing to fully communicate the transposition of the directive on VAT rates by the same deadline.
All notified countries have two months to respond, complete the transposition process, and inform the EC of their domestic implementation measures.
Source: europa.eu
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