Below you will find all items we published in the past week.
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EUROPE
- Bill on the implementation of the Quick Fixes
- Focus on Austria – Changes in the VAT legislation in 2020 and 2021
- Marketplaces/platforms – VAT liability and record keeping
- Commission Implementing Regulation publisehed on new VAT e-commerce rules
- Complicated supply chain scenarios where VAT is charged
- Council of the European Union publishes various documents relating to fight against VAT fraud and requirements for payment service providers
- Council of the European Union publishes various documents relating to special scheme for small enterprises
- Digital marketplaces should shoulder VAT responsibility
- ECJ preliminary ruling: Company Z v. Tax Office Y (C-802/19) – adjustments of taxable amount; domestic and intra-Community supplies of…
- EU VAT Quick Fixes – Observation from the explanatory notes
- EU VAT reforms: progress but doubt ahead
- European Commission issued Data on Taxation (based on 2018 revenue)
- European Commission published roadmap to identify issues to solve relating to the digital platform economy
- European Commission report on EU invoicing rules
- European Commission requests Germany to exchange information regarding so-called “call-off stock arrangements”
- Exemption for Intra-Community Supplies :Towards a clash with local VAT authorities?
- More new EU candidate judges for EU courts receive a negative assessment
- New evidences while transporting goods to other EU countries
- Proposal for a Directive – Strengthen the exchange of information framework in the field of taxation
- Tax policies in the European Union survey
- VAT group in the case of the German GmbH & Co. KG again on the test bench before the ECJ
- French tax authorities confirm postponement of Digital Services Tax payments for 2020, but 2019 payments remain due
- Postponed accounting for import VAT
- VAT regime for yacht rentals: halt to the reduction of 50% of rents
- Entrepreneurial status of members of the Supervisory Board
- German VAT law effective Jan 1, 2020 – Official version in German and unofficial translation in English
- Government advisors propose extra tax on meat, eggs and dairy
- All retail cash transactions to be recorded by certified VAT electronic cash registers from 6 June 2020
- Greek government is proceeding with the reduction of VAT on drugs and services related to cancer
- Call for help: VAT group between partnership and a BV
- Conductor receives excuses from the tax authorities
- Court: Territorial boundary of the VAT group does not lead to hindering in freedom of establishment
- Supreme Court confirms: Prize money does not lead to economic activity, horse breeder is not a VAT taxable person
- Tax authorities remind businesses about the domestic reverse charge for gas and electricity certificates since beginning of this year
- Confirmation receipt of corrective invoices
- Internal intelligence clamps down on VAT fraud network
- Poland VAT compliance update
- Provision of Information Brochure for JPK_V7M and JPK_V7K
- The Ministry of Finance tightens the interpretation regarding receipts (simplified invoices)
- Updated by Polish Tax authorities – JPK_VAT with the declaration
- Casting a glimpse to the future of the VAT system in the EU and Romania
- Electronic information transfer system between legal entities and ANAF – SAF-T at the end of 2020
- The fines for the lack of cash register, up to 10,000 lei, can come from April 2020
- Spain introduces changes in the VAT of intra-community trade (Quick Fixes)
- The implementation of the “quick fix” for call-off stock arrangements and the SII
SWITZERLAND
- 18% GST applicable on transformers supplied to Indian Railways
- Consultation outcome Draft legislation: The Value Added Tax (Drugs and Medicines) Order 2019
- Exporting after Brexit
- Government confirms plans to introduce import controls
- HMRC paused foreign businesses advance UK VAT registering in preparation for the UK leaving the EU VAT regime
- UK customs and VAT treatment of imports and exports after Brexit transitional period
- UK Import Customs & VAT Regulations Set to Change Post Transition Period, HMRC Confirms
- UK Import VAT changes on the Horizon Post Brexit
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MIDDLE EAST
GCC
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AFRICA
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AMERICAS
- 2020 sales tax holidays
- Are alterations taxable? It depends on how states define “alteration”
- Bill to exempt diapers from sales tax making its way through Florida Senate
- Colorado: Platform required to collect taxes and rental fee on car sharing arrangements
- How to handle sales tax on clothing: A state-by-state guide
- Lawmakers in Alabama are seeking to eliminate the state sales tax on groceries
- Massachusetts Supreme Judicial Court Upholds Massachusetts Sales Tax on Screen-Sharing Software Products
- Various sales tax changes that are being introduced
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ASIA-PACIFIC
- Australia Gazettes Legislative instrument on waiver of GST Tax invoice requirement
- GST apportionment of acquisitions that relate to certain financial supplies
- 18% of GST applicable on Supply of Foods or Drinks in Restaurant for Consumption within or away: AAR
- A2Z TAXCORP LLP weekly GST Communique dated February 10, 2020
- AI, data analytics help GST collection, loopholes being plugged: Sitharaman
- Centre to assess various options, including a 3-slab structure ahead of next GST Council Meeting
- E-Invoicing: Are the necessary invoice clarifications coming?
- E-Way Bill Cancellation: How to modify, reject & cancel E-Way Bill?
- Finance Ministry takes measures to curb irregularities in GST Claims
- GST e-invoice system concept note: Standard, Schema & Template
- GST refunds of apparel exporters blocked
- India’s CBIC notifies mandatory GST e-invoicing for businesses with turnover exceeding INR100 crore
- Is a person supplying only Exempt Goods liable to pay GST under Reverse Charge?
- Panel set up to consult traders on GST return filing
- Presentation on New GST Return & E-Invoicing
- Tax authorities want companies to pay GST on non-compete fee
