Below you will find all items we published in the past week.
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- SAP: VAT code with base amount different from invoice amount
- 2020 sees a rise in digital services taxes
- Collecting VAT in the Digital Age: Cross-border B2C supplies of services and intangibles.
- Global VAT Table Digital Services
- VAT on Digital Services 2020
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EUROPE
- Belgium To Expedite VAT Refunds For Start-Ups
- How to exercise option for real estate rental with VAT?
- Quick fixes: new EU sales listing and new rules for proof of intra-Community supplies
- Since 1 January 2020 start-ups can rely on an accelerated refund procedure
- ECJ case C-801/19 (FRANCK) – Questions – VAT exemption for financial activities
- ECJ case C-802/19 (Firma Z) – Questions – Price discounts and intra-Community supply of medicines
- ECJ case C-812/19 (Danske Bank) – Questions – Cross border VAT group (reverse Skandia situation)
- ECJ case C-844/19 (TechnoRent) – Questions – Interest for late VAT refunds despite lack of national provision?
- ECJ Research note: Criminal penalties in the event of non-payment of value added tax (21.03.2017)
- ECJ Research note: Cumulation of administrative and criminal sanctions and the ne bis in idem principle (20.03.2017)
- ECJ Research note: Limitation rules in criminal matters (15.05.2017)
- ECJ Research note: Value added tax and place of supply in the case of ‘similar rights’ — Inclusion of greenhouse gas emission allowances…
- ECJ Research note: Whether there are specific rules or general principles on the abuse of law in the area of direct taxation in the Member…
- ECJ/CJEU Agenda – VAT Cases Till week 5/2020
- ECJ/CJEU cases decided in 2019 – text of the decision added
- Electronic publications and reduced EU VAT rates
- e-publications – New reduced rates
- EU guidance: VAT rules and rates
- EU guidance: Where to tax?
- EU VAT rules by topic
- European Comission agrees simplified VAT rules for SME’s as of 2025
- Expected VAT rate changes in 2020
- Is VAT Real-Time Reporting real?
- Member states combat e-commerce VAT fraud with payment data
- Overview of the top 10 VAT cases in 2019
- Presentation (video) about the VAT aspects of M&A transactions, in the view of EU VAT and ECJ cases
- VAT rates for eBooks 2020
- Buildings in stock – conditions of application of the assimilation regime
- Businesses tell USTR of concerns over French DST, US tariffs
- France rejects VAT Fiscal Representative withdrawal
- French tax office has clarified reporting requirements for marketplaces
- Guidelines on obligations for online platform operators
- US & France seek agreement on digital tax within 15 days to avoid trade sanctions
- VAT on gasoline 60% deductible in 2020
- Clarification VAT deregistration process in Italy
- E-invoices stored for 8 years on government portals
- Esterometro only due on a quarterly basis as of 2020
- Italian Digital Service Tax 2020
- Italian Law Decree on urgent VAT measures converted into Law
- Pre-prepared VAT return to launch in July 2020
- VAT provisions, digital services tax effective 1 January 2020
- Anti-fraud reverse charge extended to gas and electricity certificates
- Dutch court confirms that according to ECJ Case C‑420/18 (IO vs NL) a member of supervisory board does not qualify as a VAT taxable person
- Supervisory directors are not entrepreneurs for VAT
- The last Dutch VAT Return for 2019: pay attention!
- VAT exemption for solar panels on school roofs?
- Changes in VAT 2020. Receipts with NIP, online cash registers, new JPK …
- List of VAT payers: from 1 January 2020, submit ZAW-NR and avoid tax consequences
- New JPK_VAT will force you to provide more information about transactions
- New rules for issuing invoices for receipts
- Successors of a deceased businessman do not have to pay VAT on goods and business assets
- Whitelist VAT, split payment, receipt without VAT. Find out about sanctions that have been in force since January 1, 2020.
- 2020 VAT law changes
- ANAF press release on SAFT implementation
- Bad debt procedures set to evolve in Romania
- Proof of Intra-Community transport to apply the VAT exemption for intra-Community supplies of goods
- Romania scraps anti-VAT fraud split payment regime from 1 February 2020
- Export on Ex works basis? 1 January 2020 changes to Proof of Removal requirements
- MTIC and VAT Fraud
- New guidance on Cryptoassets
- The Default Surcharge: Is it fair and proportionate?
- Updated guidance: Business promotions (VAT Notice 700/7)
- Upper Tribunal confirms e-newspapers qualify for zero rating
- VAT Deductible on professional fees for advice connected with a tax avoidance arrangement
- VAT Groups – What are they and how do they work?
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AFRICA
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AMERICAS
- Electronic invoice issue hits record in December
- Tax expenditures and complexity in a VAT System: The case of Brazil
- Colombia enacts new tax reform law
- International tax measures in tax reform legislation
- VAT basis applicable to free-trade zone importation involving exported national component
- 2020 sales tax changes, focus on marketplace facilitators
- Changes to electronic filing and payment requirements for sales tax in 2020 in Arizona and Hawaii
- Louisiana: Sales Tax Collected On Online Sales Should Have Been Remitted to Parish, not Department
- Sales tax changes foreign sellers & marketplaces as of 2020
- Sales tax obligations of marketplace facilitators (Michigan, Missouri, Florida)
- Utah: Sales tax rate increased on food and food ingredients
- When is Sales Tax Due on a Lease?
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ASIA-PACIFIC
- Commerce ministry seeks VAT, duty cuts on edible oil, sugar
- New VAT law sees little success due to frequent changes
- Can Small-Scale Taxpayers Issue Special VAT Invoices by Themselves in China?
- China Tax Agency Announces Amendments to VAT Deduction Rules
- China VAT reforms
- Proposed to update VAT law for public consultation
- €63 import duties exemption threshold withdrawn per 12 December 2019
- 12 important things under GST for New Year 2020: Taxpayers must pay caution!!
- A2Z TAXCORP LLP weekly GST Communique dated January 6, 2020
- Construction Services under GST
- Decisions earlier approved by the GST Council now made effective
- Easy GST Invoice: Excel Based free Invoicing tool
- E-commerce companies may get to upload GST e-invoice for vendors
- e-Invoicing FAQs for India
- Government to reopen F.Y 17-18 accounts for fresh audit after 2.5 years of GST rollout
- GST amendments effective 1 January 2020
- GST collections: State topped collection in December, 2019
- GST e-invoicing system: e-invoice API developer’s portal
- GSTN has updated FAQs on e-invoicing
- India Trade Bulletin – January 2020
- Interest on delayed GST payment
- Key points of e-invoices under GST
- Market Study on E-commerce in India: Key Findings
- Nine-point plan firmed up to plug GST revenue leaks
- No GST for supply of inpatient health care services by hospital
- No Service Tax on value of spare parts on which Sales Tax has already been paid
- Printing of content given by customers on banners & supply of such printed material is ‘composite supply’ of services
- RCM on renting motor vehicles
- Refund under GST – Detailed Analysis
- Registered Person making Zero Rated Supply eligible to Claim IGST Refunds: Madras HC
- Registered Person not eligible to claim tax credits during the period of non-registration
- Revenue secretary to hold meeting on streamlining GST system
- Rollout of e-invoice system under GST- 38 FAQs
- Services of loading & unloading of imported yellow peas are taxable under GST
- Standard GST rate applies to mixed supply of services billed at a single price
- Standard Operating Procedure to be followed in case of non-filers of Returns
- States seek real-time access to GST returns, e-way bills
- Substantive input tax credit cannot be denied on procedural grounds
- Tax authorities step up heat on erring businesses with GST audit
- Taxability of Advertisement Services under GST
- Temporary VAT registration for casual taxable person / non-resident taxable person
- UT coming up with mobile app to check GST evasion
