Tax experts from LeitnerLeitner, Taxand Slovenia, have recently published their quarterly VAT newsletter, covering developments across Austria, Bulgaria, Croatia, Czech Republic, Germany, Hungary, Poland, Romania, Serbia, and Slovenia. This issue highlights key legislative changes, case law, and tax authority guidance relevant as of early 2025.
Some of the key highlights from this edition include:
Austria: Small business VAT threshold increased from EUR 42,000 to EUR 55,000 as of 1 January 2025.
Germany: E-invoicing has become mandatory from January 2025, requiring structured formats suitable for automated processing.
Poland: A national e-invoicing system will be phased in from February 2026 for large taxpayers and from April 2026 for all others.
Croatia: The VAT registration threshold was raised to EUR 60,000, and the special VAT scheme for small enterprises was introduced.
Hungary: The reduced 5% VAT rate for new residential properties has been extended until the end of 2026.
You can read the full newsletter in greater detail here.
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