Uncategorized VATupdate Newsletter Week 12 2025 10 March 201719 views5 min read WORLD E-Invoicing & E-Reporting developments in the news in week 12/2025 Collection of E-Invoicing Guides – Worldwide Pre-Filled VAT Returns: A Global Trend The Future of Indirect Taxes to 2030 Muted Response from UK On US Tariffs EU Responds to US Tariffs on Steel and Aluminium WEBINARS / EVENTS SNI Webinar – e-Invoicing Spotlight: Monthly Insights from Around the World | Poland & Belgium (March 26) MDDP Webinar – KSeF – it is high time to prepare! (April 2) AFRICA AFRICA REGION Recent E-Invoicing developments in Africa West Africa: Tax developments in Nigeria and Ghana in FY2024 GHANA Ghana’s 2025 Budget: Reduction of the effective VAT rate for households and businesses SOUTH AFRICA South Africa VAT Rate Increase Effective 1 May 2025 South African VAT rate set to increase by 0.5% from 1 May 2025 and another 0.5% from 1 April 2026 AMERICAS GUATEMALA Guatemala has released five new electronic tax documents for simplified tax regimes ASIA-PACIFIC KAZAKHSTAN The List of Goods Exempt from VAT when Imported under an Investment Contract has been… B2B vs. B2C: How Tax Changes Impact Business in Kazakhstan MALAYSIA Malaysia’s E-Invoicing Guidelines: Updated Requirements and Implementation Dates Malaysia’s E-Invoicing Mandate: AI-Powered Compliance for Businesses MONGOLIA Mongolia Proposes Bill to Lower VAT to 5% PHILIPPINES Philippines Mandates Cross-border E-Invoicing for Imports SINGAPORE Adopting the GST InvoiceNow Requirement: A Guide for Businesses in Singapore UZBEKISTAN Changes to VAT Refund Procedure in Uzbekistan EUROPE EUROPE Enhancing EU-Wide VAT Compliance with CESOP Reporting EUROPEAN COURT OF JUSTICE ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs ECJ Customs C-844/24 (ECDC Logistics and Others) – Questions – Customs fraud case involving undervalued imports, prosecution and legal questions ECJ Customs Case T-28/25 (B GmbH & Co. KG): Transaction Value and Customs Duties Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to subcontractors under conditions Briefing document: ECJ C-527/23 (Weatherford Atlas Gip) – VAT Deduction for Group Services Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions, 1 Hearing till April 10, 2025 EUROPEAN UNION VAT Committee: Agenda 126th meeting – March 21, 2025 Group of the future of VAT: Agenda 48th meeting on March 28, 2025 VAT Committee – WP 1103 – ViDA IOSS VAT Expert Group – Agenda of the 39th meeting on March 26, 2025 CBAM Implementing Regulation from March 28 – what are the key changes for companies? EU VAT Committee Discusses New Electronic Invoicing Rules and Implementation… Import One-Stop Shop (IOSS): A Guide to EU VAT Compliance EUROPEAN UNION – ViDA VAT in the Digital Age (“ViDA”): Prepare your Hotel, Hospitality and Leisure Business EU ViDA 2028 IOSS transaction numbers to combat fraud ViDA Package Approved: A Triumph for VAT Modernization in the EU VAT And ViDA: What’s Changing Before 2028 And What Won’t Be Fixed BELGIUM No obligation to receive structured electronic invoices for non-resident VAT taxpayers CROATIA Croatia’s Road to Mandatory E-Invoicing: Key Highlights & Draft Law Insights Croatia’s Mandatory E-Invoicing: Public Consultation Open FRANCE French E-Invoicing Mandate: A Comprehensive Briefing GREECE Greece Eliminates Deviation Limits for VAT Returns New Set of Changes to eTransport Framework Council Implementing Decision Authorizing Greece to Impose Mandatory E-Invoicing ITALY VAT Treatment of Profit-Sharing Agreements in Italy Italy Extends B2C Healthcare E-Invoice Ban to 2025 LATVIA Latvia Updates VAT FAQs: Key Changes for Businesses Latvia’s e-Invoicing Mandate: Five Key Questions POLAND Split Payment VAT: When is it Mandatory? Correcting Invoices: Deadline and Tax Implications VAT Refund in Poland: How to Get Your Money Back Separate NIP for Foreign Company Branches in Poland: A KSeF Dilemma Exporting from Poland: Proving Your Right to 0% VAT KSeF: A Challenge and Opportunity for Polish Businesses PORTUGAL Portugal Postpones B2G e-Invoicing Deadline for SMEs ROMANIA Romania Releases Guide on VAT Registration and RO e-Invoice SERBIA Serbia Pre-Filled VAT Return 2027 SLOVAKIA Slovakia Introduces Reverse Charge on Import VAT SLOVENIA Slovenia’s E-Invoicing Mandate: What Businesses Need to Know Beginning in July 2025, Mandatory VAT Reporting and Pre-Filled VAT Returns SPAIN Spain Refines B2B e-Invoice Rules: Second Public Consultation E-invoicing in Spain: Complete Guide Second Consultation on Draft Royal Decree for Electronic Invoicing Spain Clarifies Verifactu Regulation for Spreadsheet-Based Invoicing TURKEY Turkey Increases Minimum Input VAT Refund Claim Amounts UNITED KINGDOM Government Consultation on E-Invoicing MIDDLE EAST SAUDI ARABIA Saudi Arabia Determines Criteria for 21st Wave of the Integration Phase for the Country’s New E-Invoicing Requirements UNITED ARAB EMIRATES Accreditation Portal for e-invoicing Service Providers is now available Exports and Imports under VAT in UAE UAE B2B & B2G e-invoicing July 2026 update UAE VAT Executive Regulation Amendments: Key Changes and Impact UAE Launches Accreditation for E-Invoicing Service Providers UK – Budget 2017/18 – VAT – VAT International | News GITN February 2017
