FSS Updates

The Office of the CfR has published the following FSS updates: Reporting of part time and overtime in FSS documents as from 01/01/2022 Social Security and Maternity Fund Contributions rates FSS documents and Electronic Lodgement Specifications  Click here to view the CfR announcement....

Grant on the Restoration and Finishing of Privately Owned Residential Properties

Further to the announcement in the October Budget Speech, the Ministry for Finance and Employment has launched the grant scheme in connection with the restoration and finishes of privately owned residential properties within Urban Conservation Areas, properties that have been built for more than 20...

ECOFIN agreement on changes to EU VAT rates rules

On 7 December, EU finance ministers reached an agreement on the changes to the current rules governing VAT rates for goods and services. Further to the Commission's 2018 proposal to reform the VAT Rates rules, aimed at giving Member States more flexibility in rates-setting, the agreed package...

CFE Tax Top 5 (6 December 2021)

This week's edition of the CFE Tax Top 5 looks at the following: Commission Gentiloni Outlines European Commission Tax Plans for 2022 Public Country-by-Country Reporting Directive Published in the Official Journal of the EU EU VAT Committee Publishes Updated Guidelines Commission Takes Action Against Members...

Access to SFTP server​ – CRS, FATCA, CbCR

The Office of the CfR has announced that access to the SFTP server by data providers for the purposes of upload of CRS, FATCA and CbCR reports will not be available. The server will be available again on the 20th December 2021 and access to the server...

EU VAT Gap for 2019

The EU VAT Gap for 2019 has been published, showing a decrease in the overall EU VAT Gap by almost €6.6 billion to €134 billion. The VAT Gap study records the difference between the VAT due and the actual VAT revenues generated by Member States, representing...

New VAT Committee Guidelines published

Guidelines issued by the VAT Committee pursuant to the April 2o21 meeting have been added to the VAT Committee Guidelines. The new guidelines address: The return of goods placed under call-off stock arrangements The place of supply of interactive sessions filmed and broadcasted in real time...

CFE Tax Top 5 (29 November 2021)

This week's edition of the CFE Tax Top 5 looks at the following: France to Push EU Carbon Tax During Presidency of the Council of the EU FISC Hearing: Tax Avoidance & Evasion in the Pandora Papers CFE’s 14th European Conference on Professional Affairs: Professional...

Corporate tax return e-filing deadline extended

The Commissioner for Revenue has announced that the electronic filing deadline for year of assessment 2021 income tax returns in respect of companies having a 31 December 2020 accounting year-end is being further extended to Wednesday 1st December 2021.​...