Below you will find all items we published in the past week.
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- Customs valuation – impact of the BEPS/OECD project
- E-Invoice & E-Reporting calendar – are you ready for the changes in April & later?
- Governments seek to boost economies via Indirect Tax Reforms
- How does the Coronavirus impact the VAT/GST world?
- VAT—Fiscal Tool of Choice in Coronavirus Downturn
- World turns to emergency tax breaks to support stuttering economies under the coronavirus (Covid-19) threat
- World turns to VAT cuts on Coronavirus threat
- 2020 Roadmap: the Advance of E-Invoicing in Europe and Latin America, and Launch in New Markets
- How to automatically validate your VAT Numbers in SAP Business ByDesign
- How to build an intelligent tax function
- Way 2 Vat plans ASX listing to build up VAT refund platform
- Webcast: The power of with – S/4HANA and Tax
- What exactly is an API?
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EUROPE
- Circular 2018/C/9 on Customs Value – Updated
- More time to reclaim VAT for a non-EU company?
- New ESL listing: two parts from 2020!
- Tax authorities speak out about the consequences of the Brexit
- ALL packages sent to Czech Republic from outside the EU to be subject to VAT
- Information about application of Quick Fixes in the Czech Republic
- Information from the General Financial Directorate on changes in VAT rates as of 1 May 2020
- VAT treatment of benefit cards
- Denmark to axcept B2G e-Invoices Via PEPPOL
- Denmark will allow a delay in payment of VAT
- The Danish implementation of EU’s Quick Fixes
- According to Advocate General, Dutch VAT legislation on revising VAT in one go in line with European VAT legislation
- AG CJEU in BlackRock VAT case: a single fund management service is in principle not partially exempt from VAT
- AG leaves the door open for split reimbursement within a single performance in a VAT-taxed and a VAT-exempt part
- Agenda of the ECJ/CJEU – till week 14 – Decision on C-835/18 Terracult – Denial of correction invoices after assessment has already been…
- CJEU rules Hungarian turnover tax in store retail trade sector compatible with EU law
- ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest? Questions published on Curia
- ECJ case C-630/19 (PAGE Internacional) – Order – Portuguese stand-still clause that limits input VAT recovery on food allowed
- ECJ case C-844/19 (TechnoRent) – Questions – Interest for late VAT refunds despite lack of national provision?
- ECJ/CJEU – C-231/19 Blackrock Investment Management (UK) – AG Opinion – VAT treatment of management services outside…
- ECJ/CJEU – C-94/19 San Domenico Vetraria – Decision – Secondment of staff without markup is subject to VAT
- ECJ: VAT treatment of medical telephone consultations
- EU Court of Justice: member states appoint an advocate-general
- Extent of exemption for healthcare. The X-GmbH CJEU case
- Interaction of Clawback and the Capital Goods Scheme – The Stichting Schoonzicht case
- “Making Tax Work For All”: Speech by Commissioner Paolo Gentiloni
- Amendments to the EC Sales Lists to cater for the new EU-wide call-off stock simplification reporting requirements
- Britain to produce draft trade deal before next round of EU talks
- Commission challenges authorisation granted to Member States to exercise EU exclusive competences
- Commission has launched an initiative to assess the efficiency and relevance of the TOMS scheme for tour operators and travel agent
- Council Implementing Regulation 282/2011 – Version per Jan 1, 2020
- Directive 2014/55/EU on electronic invoicing in public procurement – deadline of April 18, 2020 approaching
- E-commerce and the existing obligations for on-line platforms as regards underlying transactions
- E-invoicing Country factsheets – overview of the state of B2G e-invoicing in the different member countries
- E-Invoicing, Pre-Filled Returns and Other EU VAT Compliance Changes
- European Commission gets set for One Stop Shop (OSS) introduction on January 1, 2021
- Freedom to apply reduced EU VAT rates on goods and services – unclear if the planned 2022 implementation date will go ahead
- From 1 January 2021, online marketplaces that ‘facilitate’ cross-border sales of third-party sellers will become the ‘deemed supplier’
- Going Postal: The import of low value consignments from 2021 in the EU
- Good things to remember about … the EU principles of protection of legitimate expectations and legal certainty in the context of a…
- New developments in VAT e-commerce rules
- Online marketplaces and EU VAT: Global reach but compliance still local
- Opinion Statement FC 1/2020 on the harmonisation of VAT penalties in the EU
- Overview of member states that have implemented or announced implementation of reduced rates on electronic publications
- Parent-subsidiary supplies and VAT, new ECJ judgment
- Very Active Transition… more changes on the way
- Invoices secured by electronic signature: BOFIP update announced
- Update E-Invoicing/E-Reporting in France – a software experiment Chorus pro is underway on “Business to Business” flows
- Changes in German VAT law – Implementation of new special warehousing scheme (including consignment)
- Current developments regarding the VAT exemption for private hospitals
- Electronic marketplaces: 29,000 online traders from China were registered
- Endowment insurance policies: Sale on the secondary market is VAT-exempt
- German Federal Tax Court decided that also a share deal can fulfil the conditions of a non-taxable transfer of a going concern (TOGC)
- Input VAT deduction for mixed use of a photovoltaic system: observe deadline
- Input VAT refund procedure for non-EU businesses: Copies of invoices to be submitted only have to meet minimum standards
- Payments by operational fund between wholesalers of fruit and vegetables – C-108/20 – Finanzamt Wilmersdorf vs DE
- VAT base for the supply of heat from a combined heat and power plant to related parties
- Electronic Invoice Changes to the technical specifications
- Electronic invoicing (e-invoicing) guidance, new technical specifications
- Implementing Rules – Habitual exporter regime
- Italy modifies technical specification rules on e-invoices
- Italy Publishes New Specifications for the FatturaPA
- New VAT provisions for 2020 and beyond
- VAT Declaration 2020: the news from clearance data to exempt purchases
- VAT for non-deductible intragroup services if costs are not proven
- VAT refunds for an Italian permanent establishment clarified
- When VAT becomes a lottery – Receipt lottery, first draw on 7 August
- Annual overview VAT and real estate transfer tax 2019
- Corona measures: businesses may postpone paying VAT to the authorities
- Overview of VAT jurisprudence solar panels
- VAT and vouchers; careful determination of VAT position is of great importance
- VAT taxable person – Independency criterion
- A refund will save the payment to the non-whitelist account
- Communication Polish government on delay to implement JPK (VAT return)
- Comprehensive handling of the claim settlement process is including VAT
- Delays of new SAF-T extension until July 2020 due to Coronavirus
- How is Poland going to “treat” coronavirus among companies?
- JPK_V7M and JPK_V7K structures from July 1, 2020
- Live electronic invoicing in 2021
- New JPK only from July 2020
- New JPK_VAT templates with declaration available on ePUAP
- New schema will replace VAT returns
- One bank account for PIT, CIT and VAT
- The comprehensive service will allow you to pay without split payment
- The new JPK_V7 means new responsibilities – re-establish the rules for the transmission of data
- What are the effects of making a split payment on a non-whitelist account?
- Canary Island Budget 2020 (General Indirect Tax) – VAT rate increases effective Jan 1, 2020
- Main changes related to the Canary Islands Indirect Tax
- Skandia – First application of case law in Spain
- Statute of Limitation for the deadline for requesting VAT refunds
- Going green: recycling contribution fees start in 2020
- Turkish VAT General Application Communiqué has been revised
- Does the VAT return include goods imported for less than € 150?
- Favorable VAT conditions for activities of enterprises and organizations established by public associations of persons with disabilities
- When and how can a VAT payer adjust their tax credit?
- Aria Technology – No specific form required for notification of assessment of VAT
- Budget 2020 – VAT – Zero VAT rate e-publications, abolishing tampon tax, VAT Postponed Accounting on Imports
- Budget 2020 – VAT implications
- Budget 2020: plastic packaging tax outlined
- Budget contains a number of announcements which relate to VAT and financial services
- Budget March 2020 – VAT commentary
- Car makers call on Chancellor to remove VAT from electric cars
- Chancellor reconfirmed that VAT postponed accounting will be available to importers at the end of the Brexit transition period
- Free Trade Zones—a potential opportunity for the UK?
- Harmonisation of VAT rate on digital publications with those of printed equivilant (0%) per 1 December 2020
- HMRC guidance on Partial Exemption Frameworks
- HMRC Policy paper – Digital Services Tax
- HMRC statistics relating to VAT gap estimates.
- Making Tax Digital to End Pen and Paper Tax Forms
- Tampon tax: finally, the government is scrapping the 5% VAT
- Tax Institute welcomes evaluation of Making Tax Digital for VAT
- The margin scheme does not apply to resale of vehicles recovered on termination of finance agreements
- The next phase of Brexit: VAT and Customs Duty developments
- VAT fund management exemption
- VAT Update UK: changes to VAT 2020
- VAT zero rating for the dispensing of prescribed drugs
- VAT zero-rating for dispensing practitioners after Brexit
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MIDDLE EAST
- Deloitte GCC Indirect Tax Weekly Digest – 5 March 2020
- Persian Gulf: VAT expected in 2020 (Qatar); monthly VAT filing guidelines (Bahrain)
- PwC GCC Indirect Tax Newsletter – February 2020 Edition
- Tax reforms hit Middle East enterprises: ERP, RPA and AI can help
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AFRICA
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AMERICAS
- Brazil forms joint commission to consolidate proposals for Indirect Tax Reform
- Brazilian lawmakers push ahead with major VAT overhaul
- Tax reform in Brazil
- Arranging for the provision of payment processing services is GST/HST exempt
- British Columbia (Canada) introduces VAT on Digital Services
- Canada Border Services Agency begins transition to new Canadian export reporting system
- 2019 overview of Sales Tax rates
- Changes of VAT rules for call of stock arrangements between the UK and EU member states
- Diagnosing Sales Tax Rules For Digital Health Products
- Dishing up tax on delivery fees
- House panel considers post-Wayfair compliance issues facing small businesses
- How do states find noncompliant remote sellers based in other states?
- How to obtain a refund of sales tax paid while visiting the United States
- Internet access fees exempt from 1 July 2020 in Hawaii, New Mexico, Ohio, South Dakota, Texas, and Wisconsin
- New Mexico again offers a one-day sales tax holiday for small businesses
- North Carolina DOR issues FAQs on marketplace facilitator collection and remittance requirements
- Pennsylvania clarifies telecom/electric tax specs
- State of Wayfair: Sales Tax Patchwork ‘Nightmarishly Complex’
- Updates to U.S. tariff schedule; changes to tariffs on imports from EU, China
- Virginia exempts gun safes from sales tax
- Washington Senate votes to exempt menstrual products from retail sales tax
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ASIA-PACIFIC
- Beijing to introduce Blockchain or DLT invoicing systems to enhance transparency
- Recent announcements regarding VAT collection and VAT refund policy
- VAT policies for supporting the opening-up of the commodity futures market
- A2Z TAXCORP LLP weekly GST Communique dated March 09, 2020
- CBIC notifies value of ‘supply of lottery’
- Centre proposes to launch the “Know Your Supplier” Scheme to identify the Non-Compliant Suppliers
- Challenges In E-Invoicing System Under GST
- Editorial on Hot Topics under GST and Income Tax Law – February 2020
- E-invoicing under GST Law
- E-Invoicing under GST system may be deferred
- Equipment and service contracts treated as “composite contract” for tax purposes
- GST Audit Checklist
- GST Council to consider deferment of E-invoicing & QR code
- GST not applicable on ‘Mobilization Advance’ received in Pre-GST Era
- GST on cellphones, footwear, textiles to be rationalised on March 14
- GST rate on selling of space/ time for advertisement in print media for advertising companies
- GST Registration can be Cancelled for not Furnishing Returns for a continuous period of Six Months: Kerala HC
- GSTR 9 and GSTR 9C Filing Due Dates Extension Reviewed by ICAI
- How availment of ITC will be different in new GST Regime
- Impact of GST on IT Sector
- India e-invoice potential delay to July 2020
- Indirect Tax Updates for the Month of February 2020
- Internal Audit under GST
- List of goods and services under reverse charge as on 1 March 202002
- Place of Supply – Analysis of Sections 10(1)(a) and 10(1)(b) – Movement of goods
- Proof of inability to upload GST Form due to technical errors is mere procedure, so not mandatory
- Earlier Refunds of VAT overpayment for pharmaceutical companies
- Indonesia announces new tax measures to fight impact of coronavirus
- Indonesia introduces VAT on Digital Services
- The latest value added tax facility in Indonesia
- Economic Stimulus Package 2020 including Indirect Tax measures
- Expansion of scope of service tax and service tax exemptions
- Muhyiddin says will study calls to bring back GST
- Service tax on imported services, policy updates
