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Updates to VAT, Mileage and Allowance Rates for 2022

In 2022, we will continue to offer our customers seamless global compliance for their travel and expense management. Which is why we are sharing the most recent compliance updates, effective as of January 1st, 2022 (unless otherwise specified) that are being made to our solution. European countries not mentioned in a section indicate that there has been no change for that country's rates in 2022.

Note that these automatic updates apply exclusively to customers who have been following the legal rules and rates and will not affect customers that apply other rules and rates in their company policies.

2022 VAT Rules and Rates

  • Angola: VAT for certain food products will be reduced from 14% to 7%.
  • Bahrain: The standard VAT rate has increased from 5 % to 10% with a one year transition period.
  • Belgium: Aparthotels (the provision of furnished accommodation) are no longer VAT exempt.
  • Greece: The temporary VAT rate reduction from 24% to 13% will be extended to June 30th, 2022. The 13% reduced VAT rate applies to transport, non-alcoholic beverages, coffee, cinemas and tourism.
  • Ireland: The reduced VAT rate of 9% for the hospitality sector will expire end of August 2022 as planned.
  • Indonesia: The standard VAT rate will increase from 10 % to 11% on April 1st, 2022. The VAT rate will gradually increase to 12% by January 1st, 2025.
  • France: In 2024, France will launch mandatory e-invoicing through a tax clearance model. The French government and businesses are already familiar with e-invoicing. It is mandatory when supplying goods and services to public entities.
  • Italy: New e-document storage rules and new cross-border e-invoicing rules will apply in 2022. The guidelines for Italian businesses have been published on the website of the Agenzia per l'Italia Digitale.
  • Latvia: New reduced VAT rate of 5% on electronic publications.
  • Netherlands: The existing portal for VAT returns will not be active in 2022. Businesses will have to file a return via administration software:
    • through a tax service provider, or
    • via the new business portal My Tax and Customs Administration Business.
  • Portugal: Businesses that opt for e-invoicing will have to digitally sign the e-invoice to include the document code ATCUD and a QR code. The ATCUD and QR codes should be generated with software certified by the Autoridade Tributária e Aduaneira (AT) and confirmed with the validation code sent by the tax authority.
  • Spain and the UK are introducing the new a Plastic Packaging Tax to discourage the use or import of plastic packaging.

2022 Allowance Rates (Per Diem)

  • Austria – no change to national standard, changes to some Collective Agreements.
  • Belgium – no change (latest update in October 2021 to local rates).
  • Czech Republic – changes to local and foreign rates. Travel within the Czech Republic:
    • 99 Kč to 118 Kč if the journey lasts 5 to 12 hours,
    • 151 Kč to 182 Kč if the journey exceeds 12 hours but does not last more than 18 hours,
    • 237 Kč ato 283 Kč if the journey exceeds 18 hours.
  • Denmark – changes to the rates apply to travel in Denmark and abroad:
    • Travel allowance rate – 539 DKK per day (up from 532 DKK in 2021)
    • Reduced rate – 231 DKK per night (up from 228 DKK in 2021)
  • Finland – change to local rates - 45 EUR standard (up from 44 EUR in 2021) and 20 EUR reduced -, changes to foreign rates.
  • Germany – changes to local meal deductions; no change to local and foreign rates. Meal deductions from travel within Germany:
    • Lunch and dinner - 3.57 EUR
    • Breakfast – 1.87 EUR
  • Ireland – no change (latest update in October 2021)
  • Netherlands – changes to local and foreign rates. Netherlands rates:
    • Breakfast (Ontbijt): total € 11.27, net € 11.27, extra 0.00
    • Lunch (Lunch): total € 17.44, net € 10.19, extra € 7.25
    • Dinner (Avondmaaltijd): total € 26.39, net € 25.59, extra € 0.80
    • Accommodation (Logies): total € 115.36, net € 114.12, extra € 1.24
    • Small daily expenses (Kleine uitgaven overdag): total € 5.64, net € 5.03, extra € 0.61
    • Small evening expenses (Kleine uitgaven in de avond): total € 16.82, net € 10.07, extra € 6.75
    • Foreign rates have also changed and been updated in the system.
  • North Macedonia – monthly update
  • Norway – change to the non-taxable rates, no change to the total rates:
    • 617 NOK - non-taxable standard rate for a trip with overnight (609 NOK in 2021)
    • 95 NOK - non-taxable rate if the accommodation has cooking facilities (94 NOK in 2021)
    • 172 NOK - non-taxable rate if the accommodation has no cooking facilities (170 NOK in 2021)
    • 200 NOK - non-taxable rate if travel is between 6 and 12 hours without overnight (same as in 2021)
    • 400 NOK - non-taxable rate if travel is between 12 and 24 hours without overnight (same as in 2021)
    • Meal deductions remain the same as in 2021: 20% for breakfast, 30% for lunch, 50% for dinner.

The above non-taxable rates apply to travel in Norway and abroad.

Total amounts (i.e. non-taxable + taxable) for trips in Norway and abroad have not been changed yet. According to the official sources, the 2021 total rates will continue to apply until February 28th, 2022.

  • Serbia – no change (latest update on February 1st, 2021).
  • Singapore – changes to foreign rates.
  • Sweden – no change to local rates (240 SKK standard rate, 120 SKK reduced rate), changes to foreign rates.
  • USA – changes to local and foreign rates (monthly update).

2022 Mileage Rates

  • Canada – 0.61 CAD per km standard rate (up from 0.59 CAD in 2021).
  • Czech Republic – 4.70 CZK per km ( up from 4.40 CZK per km in 2021).
  • Denmark – 3.51 DKK per km standard rate and 1.98 DKK per km after 20,000 km (up from from 3.44 DKK/1.90 DKK respectively in 2021).
  • Finland – Standard rate of 0.44 EUR per km (up from 0.43 in 2021), motorboat up to 50 hp – 0.76 EUR (same as in 2021), snowmobile – 1.06 EUR (up from 1.05 EUR in 2021).
  • Hungary – no change (fuel prices updated for January 2022).
  • Italy – new 2022 ACI rates apply.
  • Norway – no change, 3.50 NOK per km non-taxable, 0.53 NOK per km taxable (total 4.03 NOK).
  • USA – 0.585 USD per mile (up from 0.560 USD in 2021), 0.18 USD for medical vehicles (up from 0.16 USD in 2021), driving for charitable organizations 0.14 USD per mile (no change).

The above is a non-exhaustive list of the changes applicable as of January 1st, 2022. Our Compliance Department monitors official sources year-round to ensure that our systems are up to date with the latest rules, regulations and rates.

Get in touch with us to discuss your compliance needs. Mobilexpense is here to support them and help your reach global compliance.

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Posted on 07 Jan 2022

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