Below you will find all items we published in the past week.
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WORLD & TECHNOLOGY
- COVID-19: Global measures taken on VAT rate reductions, exemptions and donations (Status May 24, 2020)
- COVID–19: Global VAT/GST measures
- Digital Taxation Around the World
- EY Global Tax COVID-19 Response Tracker – updated till May 21, 2020
- Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status May 25, 2020)
- Tax authorities globally continue to update e-invoicing requirements
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EUROPE
- Circular 2020/C/73 on the exemption from VAT in the context of psychology, orthopedagogy and psychotherapy
- During COVID-19, should there be indirect tax on medical supplies?
- Cyprus – 5% Reduced VAT Rate on tourism accommodation and catering sector services
- Cyprus: plans to temporary reduce the VAT rate on restaurants and hotel accommodation from 9% to 5% as from 1 July 2020 until 10…
- Czech Republic Allows Electronic VAT Submissions
- Czech Republic Confirms 10% VAT Rate for E-Books from May 2020
- Governments Announces Reductions to VAT on Accommodation and Event Admission
- Notice for non-established taxable persons
- Agenda of the ECJ/CJEU – Week 22 till 26 – 5 Judgments, 1 AG Opinion
- ECJ case C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Questions – German VAT grouping rules
- ECJ case C-547/18 (Dong Yang) – Judgment – Fixed Establishment for VAT (22 newsletters added)
- ECJ case C‑684/18 (World Comm Trading) – Judgment – Revision of input VAT on later awarded rebates
- ECJ/CJEU Cases raised in 2020 – 19 cases raised so far
- ECJ – Deferments in continuous contracts by COVID-19 and VAT
- 5 Things eCommerce sellers should know about European VAT
- A quick guide to reverse charges across Europe
- Coronavirus: European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
- EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
- European Commission proposes to postpone implementation of E-Commerce Directive till July 1, 2021 and DAC6 with 3 months
- European Commission wants to introduce a VAT exemption on the sale of zero-emission cars
- European Commission wants to levy a turnover tax of 0.1% on MNC’s
- Overview of the VAT reverse charge in Europe: Mechanism, rules and Possible Scenarios
- Public consultation on VAT scheme for travel agents (TOMS)
- The EU invoice volume and the scalability of our blockchain-based invoice reporting system
- The Future of VAT in Northern Ireland
- The hard ‘brexit’, the most likely route with the coronavirus
- Uncertainties exist over whether EU member states will agree extended DAC 6 deadlines
- COVID-19: PDF / Scanned paper invoice accepted as electronic invoice
- Expanded VAT exemption for funds management operations
- Official bulletin on the application of the reduced VAT rate on PPE’s – importer to issue a rectificative return and to ask for the reimbursement…
- Allocation of transport in supply chains
- Change to the basis of assessment in the case of discounts in points systems
- Changes to the input VAT refund procedure from 1 January 2020
- Delay of 2019 13th Directive reclaims deadline for businesses from 30 June to 30 September 2020
- Extending Reduced VAT Rate to Restaurant and Catering Services from 19% to 7% from 1 July 2020 until 1 July 2021
- Supermarket discount model “Membership” is subject to the standard tax rate VAT
- Update on e-Invoicing in the German Federal States
- VAT on the operation of a gaming machine
- Greece to cut VAT on coffee, soft drinks as part of stimulus package
- Independent Authority for For Public Revenue Clarifies on Deductible Proportion of Input VAT for Holding Companies That Are Also Engaging in…
- Temporary VAT rate decreases for transport, coffee, non-alcoholic beverages, etc
- “super-reduced” 5% rate of VAT for supplies of certain medical goods, but VAT exempted as of May 19 till December 31, 2020
- Italy’s Supreme Court rules on VAT treatment of intercompany management fees
- No VAT rate increase in 2021
- Public consultation on the draft provision on VAT territoriality of the rental, rental and similar services of pleasure boats
- Recent Italian ruling related to exemptions for intra-Community transactions
- Tax relief measures in “Relaunch decree” – Prepopulated VAT returns delayed till Jan 1, 2021
- 9% VAT for sterile cotton buds for medical purposes
- A boiler is regarded as an integral part of a home and its rent is VAT exempt
- Bank may determine VAT deduction for general costs on the basis of profitt and loss per product
- Domestic reverse charge – Not necessary to get a Dutch VAT number from your customer?
- Dutch VAT assessments due to Corona
- Extension of the COVID-19 measures till Sept 1, 2020
- VAT deduction possible for entity’s legal assistance in criminal proceedings against shareholder
- VAT payment deferral, VAT exemption for medical supplies and for the lending of healthcare staff extended to October 1, 2020
- Audits in the area of VAT centralization in local government units (JST)
- Handsanetizers taxed 8% VAT rate
- New JPK_VAT only from October 1, 2020?
- Platform for the exchange of invoices between entrepreneurs as of mid-2021?
- Postponement of submission of electronic VAT registers
- Rollout of B2B electronic invoices for VAT clearance (according to Italian SDI model) as of mid 2021, perhaps only in 2022
- Simplified invoices to be included in JPK_VAT
- VAT refund time shortened
- Medical equipment for which VAT exemption for supplies is applicable
- VAT treatment of personal assistance services
- A single reporting period has been introduced for VAT reporting
- Are purchases from a resident for a non-resident principal of advertising services subject to VAT?
- FOP contributed to the authorized capital of LLC property
- Sale of airline tickets by an agent for international air transportation: how to apply VAT?
- Supply of VAT-exempt medical devices: another explanation from the SBGS
- The parent company transfers goods to the branch: what are the VAT consequences?
- When can the State Tax Service refuse to register as a VAT payer?
- COVID-19 measures for indirect tax
- Delay to EU’s e-Commerce Directive raises questions for UK business
- DIY VAT claim confirming that the 3 month deadline is from the completion certificate
- HMRC exchange rates for June 2020
- HMRC updates on Simplified Import VAT Accounting
- Managing the impact of coronavirus on VAT recovery for charities
- MOSS VAT rates changed 1st May 2020 – Digital Publications
- New UK Global Tariff published – applicable from 1st Jan 2021.
- Pay no import duties and VAT on miscellaneous documents and related articles
- Pregnancy scans are therapeutic and therefore VAT exempt – FTT
- The penalty regime……the dark side of VAT
- Upper Tribunal dismisses YMCA appeal
- VAT Export and Removal of Goods from the UK
- VAT on entertainment expenses
- VAT recovery rules in relation to costs, supplies, and activities
- VAT treatment on fixed odds betting terminals and gaming machines
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MIDDLE EAST
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AFRICA
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AMERICAS
- Chile gives further clarifications about VAT registration for foreign Digital Service providers
- Chile Revenue Service Issues Draft Circular on Application Modalities of New VAT on Digital Services
- Chile to charge 19% VAT on digital platforms as of June 2020
- Chilean IRS interprets the new VAT rules on digital services
- Paraguay Delays Effective Date of VAT on Digital Services
- Paraguay delays VAT on e-services to Jan 2021
- Florida Hurricane Supplies Sales Tax Holiday Runs May 29-June 4, 2020
- Tampons and other feminine hygiene products will no longer be subject to Washington sales and use tax starting July 1, 2020
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ASIA-PACIFIC
- A2ZTaxCorp Weekly GST Communique dated May 25, 2020
- All about GST on E-commerce
- All about High Sea Sale and Warehouse Sale under GST
- Big Data – A Game Changer for E-assessment
- Constitutional validity of Reverse Charge Mechanism under GST
- Credit and Debit note under GST
- DVDs/CDs supplied with software to use it as application are not ‘e-books’, ineligible for 5% GST
- Effect on GST – Gift vs Business Promotion Expenditure
- Firms may get input tax credit for masks, PPEs
- Government mulls bringing natural gas under GST
- GST implications of vouchers
- GST on Government services – Exempt or Taxable?
- GST Refund- Scenarios, Time Limit, Procedure & Points to consider
- GST series Part 4 | Charging section 9 Levy & collection of GST
- Impact on GST on ‘Gift’ Vs ‘Business Promotional Expenditure’
- India equalises levy on e-commerce supply or services
- India rules out GST waiver for businesses to fight virus woes
- Retailers, small businesses not registered as MSMEs eligible for emergency credit
- Services provided by a developer under a revenue-share
- Tamil Nadu extends various GST Returns Due Dates