VATupdate Newsletter Week 50 2019

Below you will find all items we published in the past week.

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EUROPE

• VAT registration thresholds – Status Dec 10, 2019

• Downpayment for December

• Non-established entities to register for VAT if involved in local taxable supply of goods in Bulgaria

• Bill proposing digital services tax presented to legislature
• Enactment of VAT “quick fixes” not expected before 2020

• EC proposal to implement Central Electronic System of Payments (CESOP) (proposal made in Dec 2018)
• ECJ C-703/19 (Katowicach) – Questions – Restaurant services and take away dishes
• ECJ C-712/19 (Novo Banco) – Questions – Is the Spanish IDECA tax compatible with the VAT directive?
• ECJ C-734/19 (ITH Comercial Timişoara) – Questions – Input VAT recovery for goods/services no longer used beyond taxpayer’s control
• ECJ C-737/19 (Bank of China) – Questions – Input VAT on costs of branch for the provision of loans for the benefit of its HQ outside the EU
• ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible
• ECJ case C-657/19 (E) – Questions – Body devoted to social wellbeing
• ECJ case C-787/19 (European Commission v Republic of Austria) – Questions – Failure to align with VAT rules for travel agents
• ECOFIN Report on tax issues published
• ECOFIN report on the Definitive Regime – introduction of EU wide VAT split payment?
• Eleven European Countries Approve EU Council’s “Quick Fixes” to VAT Legislation
• EU VAT Quick Fixes – an overview
• Evolutions VAT compliance in Europe
• Fiscalis Conference on “VAT in Digital Age” on Dec 6, 2019 – Speakers presentations made public
• Guidelines resulting from the VAT Committee (up unitil December 12, 2019)
• Major changes to EU VAT and e-commerce in 2021
• Quick Fixes Implementation – 12 countries implemented so far, Czech and Romania will only approve legislation in 2020. Quid others? (update…
• Quick Fixes implementation in the EU – 11 countries implemented legislation (status Dec 8, 2019)
• Some thoughts on transactions attribution, fixed establishments and VAT
• Tool for mass validation of VAT numbers
• VAT quick fixes; simplified treatment for call-off stock
• VAT registration thresholds will be applicable to non-established entities as well

• Massive VAT fraud uncovered in e-commerce
• Refund of wrongly charged VAT
• US backs retaliation against French digital services tax

• German lawmakers reject VAT cut on rail fares
• Germany increases VAT registration threshold
• Proof of VAT-exempt intra-Community supplies

• Greece postpones digital VAT books and e-invoices into later 2020
• Legal Basis for myDATA Scheme and Introduction of New E-Invoice Requirements

• Luxembourg Will Raise Its VAT Registration threshold In 2020
• Quick Fixes published in the Official Gazette

• Proposed VAT on e-services by foreign providers, without VAT registration threshold

• Registration obligation for non-resident companies as of 1 April 2020
• SAF-T requirements in Norway – Which accounting data is covered by the obligation from January 1 2020?

• Are there any changes in invoices for flat-rate farmers?
• Changes in JPK_VAT and JPK_FA structures – how will they affect the organization of work of the accounting department and other…
• Electronic VAT forms
• Implementation of Quick Fixes delayed
• JPK is already helping to detect fraud. And the tax office introduces further changes
• New JPK_VAT scheme will create some more complexity
• Plugin for signing and sending XML data from interactive PDF forms (such as VAT returns)
• Poland Whitelist: Really Real-Time Verification
• Poland’s draft decree proposes deferral of certain provisions of new withholding tax reform
• Revolutionary changes in JPK reporting in 2020 – How to prepare?
• Voluntary split payment? Not at the sellers anymore
• White List of Taxpayers: proposed draft form to report the payment to bank account other than listed in the White List of Taxpayers

• Government wants VAT on electricity to vary with consumption

• E-communication with tax authorities making progress/ Digital Tax? / Invoicing rules for telecommunication services

• Digital services tax enacted, effective date of March 2020
• Implementation of a Digital Services Tax @ 7.5%
• Turkey Introduces New “Digital Service Tax”

• High end dating site loses VAT dispute
• HMRC VAT Penalties – Can I get a VAT Penalty Reduced?
• Housing Associations – Important Partial Exemption Framework update
• Members of the construction and KBB industries have called for a reduced rate of VAT on repairs, maintenance and management of homes from…
• Option to Tax – The importance and effect
• Q&A: tax and setting up an Amazon reseller
• Tax tips for not-for-profit sports clubs: how VAT impacts on facility improvements

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• 7.5% VAT rate proposed from Jan 1 2020 and new VAT obligations for delivery of e-commerce goods and services transactions
• Update on Finance Bill 2019

• Rwanda Scraps Value Added Tax On Sanitary Pads

• Expired gift vouchers and VAT

• More highlights on Zimbabwe’s proposed 5 percent digital tax

CANADA

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• MessageXchange Launches PEPPOL-Certified eInvoicing In Australia, New Zealand

• Delay to expansion of director penalty notice and estimates regimes

• National VAT Day in Bangladesh: 144 businesses to get VAT awards
• President, PM greet all concerned on National VAT Day
• Top VAT-payers to be honoured today

• VAT legislation – Highlights of the Consultation Document

• Fiji Tax Agency Releases Draft 2020 VAT Overhaul Bill

• A2Z TAXCORP LLP weekly GST Communique dated December 9, 2019
• AAR lacks jurisdiction on question related to determination of ‘place of supply’
• Filing GST returns still a headache for traders
• GST must go back to drawing board; rates need to be simplified: N K Singh
• GST simplification: What govt can (not) do
• India proposes GST lottery, based on valid receipts consumers receive for their purchases, to reduce tax avoidance
• Jewellery Industry – GST Perspective
• Sales tax, place where contract for time-charter agreement entered
• Tax authorities unearth under-reporting of online sale of goods
• The GST structure may be in for an overhaul

• GST rules for non–resident retailers selling low value goods to New Zealand consumers

• GST payable on overseas digital services from 1 Jan 2020
• Have you registered for GST in Singapore yet?
• Jewellery Shop Partner Convicted for Abetting in GST Tourist Refund Fraud
• New Guidance on GST Treatment of Digital Payment Tokens
• Singapore Issues Release on GST Requirements for Overseas Digital Services from 1 January 2020

• Tax ruling on one-time transfer pricing adjustments

• Thailand turns to blockchain for help in tourist VAT refunds