The European Council has allowed Poland to amend its electronic invoicing legislation to make it mandatory for businesses to use the regime from as early as April 2023.
The new regime (KSeF) allows both resident and non-resident companies, that sell to other VAT registered businesses in the country, to declare their sales to the Polish tax authorities via a new e-invoicing platform. The Polish tax authorities will then digitally verify these invoices and confirm that they can be issued to the customer accordingly. This is instead of sending invoices directly to their customers.
Poland hopes this new invoice-reporting regime will help to prevent VAT fraud in the country.
The Norwegian Ministry of Finance has launched a public consultation relating to the VAT treatment of non-digital services supplied by non-resident suppliers to consumers in the country.
If introduced, it will mean that Norwegian VAT will be imposed on traditional services provided by non-resident providers to Norwegian consumers, which includes consulting, accounting, and architecture services. By implementing this change, the Ministry of Finance hopes to remove the unfair advantage that not charging VAT gives to non-resident companies over resident providers, and if implemented it will mean Norwegian VAT at 25% will be charged on these types of transactions.
This will not affect the VAT treatment of these transactions when provided to Norwegian businesses, as in these circumstances nothing will change, and customers will still be responsible for accounting and reporting the VAT in their own VAT returns.
The UK temporary VAT rate cut on hospitality and tourism, introduced to help the UK hospitality sector recover from the impact of COVID-19, ended on 31 March 2022.
The VAT rate on these types of services has returned to the standard rate of 20%.