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Our previous weekly VATupdate newsletters can be found HERE.We will be providing opportunities shortly to support VATupdate.com by becoming our Friend or Sponsor, or to Advertise.
If you are interested in the possibilities, please send us an email at [email protected] regards,
The VATupdate team
- 20 Years Wikipedia .. this is what they say about Value Added Tax (VAT)
- Vienna University Global Tax Policy Center requests your support on survey on cross-border VAT/GT disputes, the root causes and possible…
EUROPE
- Circular 2021/C/3 on the temporarily reduced VAT rate for COVID-19 vaccines and medical devices for in vitro diagnosis of this disease
- VAT Compliance Calendar 2021
- VAT recovery opportunities for local governments
- VAT rules sharing economy
- Wrong application of Reverse-Charge for work on immovable property may not result in double taxation
- Authorities issued guidelines on Brexit
- Donations to quake-victims to be exempt from VAT, Croatia’s PM says
- Announcement: Brexit VAT Refunds under Directive 2008/9
- Cyprus Ends reduced 5% VAT period for restaurant and hotel industry
- Tax Agency Explains Application of EU Intra-Community Trade Rules for Post-Brexit Transition Period
- The reduced VAT rate of 9% is back in force on tourism accommodation and catering sector services
- Updated Overview on Cyprus VAT
- 2020 VAT changes in the Czech Republic
- Brexit: Customs and VAT Implications
- Electronic submission of VAT returns from 1 January 2021
- Tax Agency Clarifies Electronic VAT Return Submission Requirement
- VAT changes in the Czech Republic in effect from 1 January 2021
- VAT Control Statement
- ECJ 775/19 – Customs valuation – dutiable payment for exclusive distribution rights
- ECJ C-323/18 (Tesco Global): Issues of indirect discrimination and fundamental freedoms, article 110 TFEU, and state aid
- ECJ C-4/20 (ALTI)- AG Opinion – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?
- ECJ C-846/19 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Mandates in connection with custody and…
- Flashback on ECJ Cases C-138/12 (Rusedespred OOD) – Neutrality principle – Refund to the supplier of tax paid where the recipient under an…
- Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies
- Flashback on ECJ cases C-349/96 (Card Protection Plan) – A single transaction or multiple transactions for VAT purposes?
- Flashback on ECJ Cases C-409/04 (Teleos and others) – Exemption for intra-EU supplies can be applied in case of good faith
- Flashback on ECJ Cases C-432/15 (Pavlína Baštová) – Prize money is not a Taxable Transaction for VAT purposes
- Flashback on ECJ cases C-44/11 (Deutsche Bank) – No Exemption for transactions relating to the management of securities-based assets…
- Get yourself familiar with ECJ Cases, some topics already available (Work In Progress @ www.vatupdate.com)
- Recovery of VAT: ECJ rules that actual use takes precedence over intention
- Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies”
- The Economic Activities Subsidised by the Public Budget and Their Right Treatment under VAT: The Case of Public Television Services
- Top 10 ECJ VAT judgments 2020
- 2021 VAT Rates in Europe
- EU removes UK territories from registered export (REX) system dates of application
- EU states enforce Brexit import customs duties and VAT representative rules
- Eurasian Economic Union to amend VAT on digital services taking into account Belarus’ experience
- European Commission – DG Trade: Slide deck on ”The EU-UK Trade Agreement explained”
- Evaluation of the special VAT scheme for travel agents Article 306 to 310 of Council Directive 2006/112/EC on the common system of VAT
- EY VAT News – Brexit indirect tax special edition
- Fundamental changes in customs procedures for e-commerce imports
- Generalized System of Preferences – Application of the REX system
- Getting up to speed with the UK-EU Trade Agreement
- Legislative changes to VAT 2021: Implementation E-Commerce rules
- On the necessary (or convenient) coherence in VAT and income taxes in chain distribution structures
- Proposed framework for Gibraltar’s future relationship with EU
- Public Broadcasting Services and VAT: Some Issues to Be Solved
- Rules of Origin – Why do they matter
- Study ordered by the European Commission in 2017: VAT refunds and reimbursements: A quantitative and qualitative study
- The EC will explain the concepts from the VAT Directive. Does this mean the end of disputes over the place of taxation?
- Tour Operators’ Margin Scheme (TOMS) – changes ahead?
- France’s Move to Close the VAT Gap—a Need for Clarity
- VAT Group: an unprecedented French application of Skandia case law
- VAT on gasoline recoverable at 80% in 2021
- VAT Talks – Cyrille Sautereau
- VAT Talks – Cyrille Sautereau (e-invoicing in France)
- Delivery of goods after installation or assembly in Germany: in some cases VAT will be payable by the supplier
- Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners
- Medical telephone consultations through „health coaches” exempt from VAT
- Overview of upcoming VAT highlights in 2021
- Temporary reduced German VAT rates are back to normal in 2021
- VAT reduction leads to negative inflation in Germany
- Amendments to VAT rates aim to mitigate continued impact of COVID-19
- Greece myDATA e-book in six Questions
- Greece Providing VAT Zero-Rate for COVID-19 Vaccines and Testing
- Greece’s myDATA scheme postponed to April 2021
- Input VAT Deduction for Vaccines
- Changes to the Invoicing decree
- Doing Business in Hungary 2020 edition
- In Focus: Hungary – Taxpayers’ Categories
- New EKAER decree from 1 January: Only risky goods now subject to reporting obligation
- Questions and answers about the data supply on online invoices
- Brexit update: Irish tax authorities introduce Postponed Accounting for Importation VAT
- Postponed VAT accounting: How it works for Irish businesses
- Clarification: VAT rate applicable to maintenance on property used for the housing elderly people
- Esterometro will be eliminated in 2022
- Italy extends marketplace’s seller reporting till 30 June 2021
- Report on Italy’s Digital Services Tax
- Simplified procedure for the reintroduction in customs relief of the e-commerce transactions
- UK businesses required to appoint fiscal representative in Italy
- VAT Update for the Digital Economy in Italy
- VAT exemption for services closely linked with COVI-19 vaccines
- VAT reduced rate for COVID-19 in vitro diagnostic devices
- Adjustments to VAT return for employer-provided gifts, benefits, private use of company cars
- AG answers preliminary questions about VAT deductions for mining (of bitcoins) activities
- Deduction limits of VAT in The Netherlands
- Due to the intention to sell, delivery rented care complex is not a transfer of generality of goods
- Dutch AG answers preliminary questions about VAT deductions for mining activities
- Dutch court confirms broad application of CJEU Boehringer
- Final VAT return for 2020: adjustments under the VAT Deduction Exclusion Decree and private use of company cars
- General statistical data evidence for bitcoin mining and bitcoin trading?
- Inspector shows Hungarian VAT fraud in flower trade
- Netherlands COVID-19 VAT 3-month payment delay
- Not likely that the villa was entirely intended for business activities
- Trust in stepson: € 3.3 million VAT assessment due to carousel fraud
- VAT rate dosage letters with individual information for patients
- Warning for non-timely implementation of EU VAT e-commerce rules
- Zero rate rightly refused for VAT carousel fraud with forged CMR documents
- Advance invoice for less than 15,000 PLN: no split payment and no MPP designation in the JPK_V7 file
- New plug-in for sending VAT returns
- Poland introduces a taxpayer-friendly amendment to the VAT Act: Simple Local and Modern VAT
- Poland Reintroduces Retail Sales Tax from January 2021
- Sale of a holiday plot after two years without VAT
- Slim VAT package good, but changes too limited
- Small gifts now up to PLN 20 (from PLN 10)
- Electronic invoicing 2021: What changes for public sector suppliers?
- New guidelines concerning the appointment of a fiscal representative for UK businesses and natural persons residents in the UK
- Tax Arbitration and VAT: The Portuguese Experience
- European Commission denies the Government: the VAT on masks could be lowered from April 3
- Resolution on VAT Refunds for Entrepreneurs Established in the UK
- SII: VAT returns within 4 days – Amazon Pan EU dealers in Spain partially affected
- Spanish Government Refuses To Lower The VAT On Electric After A Sharp Increase In Consumer Prices
- Spanish Parliament approves final legislation to implement MDR (DAC6)
- Supreme Court considered that Spanish subsidiary of Swiss entity was permanent establishment
- E-filing of VAT returns becomes standard as from 1 January 2021
- VAT consequences of COVID-19 measures for banks
- VAT consequences of COVID-19 measures: compensation for short-term work and self-employment
- Be careful with EDS! Unauthorized use of keys in the VAT SER has been revealed
- Reminder to make an input VAT correction for non-VAT taxable use
- Brexit VAT pressures New VAT rule on imports could affect the UK’s competitiveness due to cash flow disadvantage
- COVID-19 – Isle of Man closure of Custom & Excise public counter
- End of the MTD transition period in the UK as from April 2021
- Fiscal representation in the UK
- Form: Tell HMRC about multiple cars brought into the UK
- Freeports in the UK
- HMRC and the Northern Irish Treasury agreed to reinstate a margin scheme
- HMRC Form Tell HMRC about multiple motor caravans brought into the UK
- HMRC Form: Forms for claiming a VAT refund if your business is registered in a country outside the UK
- HMRC Guidance EU VAT Refunds: service availability and issues
- HMRC Guidance VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725)
- HMRC Guidance: Agricultural Flat Rate Scheme (VAT Notice 700/46)
- HMRC Guidance: Apply for the Fulfilment House Due Diligence Scheme
- HMRC Guidance: Apply to use Simplified Import VAT Accounting
- HMRC Guidance: Auctioneers’ Scheme (VAT Notice 718/2)
- HMRC Guidance: Business promotions (VAT Notice 700/7)
- HMRC Guidance: Businesses selling goods in the UK using online marketplaces
- HMRC Guidance: Carry out checks and keep records if you’re approved for FHDDS
- HMRC Guidance: Change your details or cancel your registration for Fulfilment House Due Diligence Scheme
- HMRC Guidance: Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)
- HMRC Guidance: Claim VAT back on tax-free shopping in Northern Ireland
- HMRC Guidance: Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU
- HMRC Guidance: Clubs and associations’ VAT responsibilities (VAT Notice 701/5)
- HMRC Guidance: Direct Calculation VAT Retail Schemes (VAT Notice 727/5)
- HMRC Guidance: Domestic reverse charge for telecommunications services
- HMRC Guidance: EC Sales List: service availability and issues
- HMRC Guidance: Fiscal warehousing (VAT Notice 702/8)
- HMRC Guidance: Freight containers for export from the UK (VAT Notice 703/1)
- HMRC Guidance: Freight transport and associated services (VAT Notice 744B)
- HMRC Guidance: Guidance Pay no Customs Duty or VAT on goods for disabled people
- HMRC Guidance: Guidance The Margin and Global Accounting Scheme (VAT Notice 718)
- HMRC Guidance: How to spot missing trader VAT fraud
- HMRC Guidance: How VAT affects charities (VAT Notice 701/1)
- HMRC Guidance: Joint and several liability for unpaid VAT (VAT Notice 726)
- HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)
- HMRC Guidance: Moving qualifying goods from Northern Ireland to the rest of the UK
- HMRC Guidance: Pay no Customs Duty and VAT on scientific instruments
- HMRC Guidance: Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
- HMRC Guidance: Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (Notice 723A)
- HMRC Guidance: Refunds of VAT for businesses visiting the UK
- HMRC Guidance: Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses
- HMRC Guidance: Reliefs from VAT for disabled and older people (VAT Notice 701/7)
- HMRC Guidance: Retail Export Scheme (Northern Ireland) (VAT Notice 704)
- HMRC Guidance: Reverse Charge Sales List: service availability and issues
- HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland
- HMRC Guidance: The Margin Scheme on second-hand cars and other vehicles (VAT Notice 718/1)
- HMRC Guidance: Trade with Japan from 1 January 2021
- HMRC Guidance: Travel agents (VAT Notice 709/6)
- HMRC Guidance: Webinars for organisations that trade with the EU
- HMRC internal manual: Appeals reviews and tribunals guidance
- HMRC Notice VAT Notice 48: Extra Statutory Concessions
- HMRC Notice: Who should register for VAT (VAT Notice 700/1)
- HMRC Press release (Jan 8, 2021): Traders must act now with border traffic expected to increase next week (week of Jan 11, 2021)
- HMRC Statutory guidance: Notices to be made under the Customs (Import Duty) (EU Exit) Regulations 2018
- How to import and export goods between Great Britain and the EU (Update Jan 12)
- Moving goods between GB and NI – XI EORI issues
- Multimillion Pound Saving for the FE Sector as Colchester Institute wins seven-year VAT dispute with HMRC
- New VAT rules see EU cycling brands stop online sales to UK shoppers
- No update on VAT cut or business rates holiday extension until March
- Overview of new VAT rules for supplies of goods from the EU into Great Britain
- Policy paper: Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
- Policy paper: The UK’s Integrated Tariff Schedule
- Post-Brexit VAT recovery for financial services and insurance businesses
- Problems with customs formalities in the United Kingdom are increasing
- Rules of Origin (RoO) in the Brexit deal: Important practical tips for the trade with the UK from January 1, 2021
- Share your experiences of digital links and MTD for VAT
- The Brexit deal: Preferential or not, what is the place of origin?
- The Capital Goods Scheme
- The first VAT problems emerge after the UK trade agreement
- The VAT Implications Of Brexit For Services
- Tory MP calls for business rates to be scrapped and replaced by higher VAT
- UK exporters given 12 months grace of rules of origin documents
- UK referral to ECJ: Is Art. 9a of the Implementing Regulation valid?
- Unjust enrichment. The Deluxe case
- Update for the Digital Economy in the United Kingdom
- Upper Tribunal: application of the “Lennartz Accounting Method”
- VAT – The Capital Goods Scheme
- VAT in Northern Ireland Post-Brexit
- VAT on trade between Ireland and Great Britain after the transition period
- VAT savings for small business clients
MIDDLE EAST
- Bahrain Publishes VAT Guidance on Changes in the Place of Supply of Telecommunication Services
- VAT action points on conversion of an SPC to a WLL
- VAT Considerations for the transport and logistics sector
- VAT registrations must be updated for companies converting to “with limited liability”
AFRICA
AMERICAS
- Follow-up on income tax and VAT incentives in border regions
- Fourth list of foreign providers of digital services subject to VAT (for 2020)
- Paraguay Implements Withholding on Digital Services
- Resolution implements VAT and INR on digital services provided by nonresidents
- Changes in the Utah Economic Nexus Sales Tax
- Fourth quarter 2020 state and local tax developments
- Illinois Adopts Sales Tax Return Confidentiality Regulations on Criminal Investigations
- Illinois Clarifies Sales Tax Thresholds for Marketplace Facilitators
- It Is Time to Change How We Collect Sales Taxes in Missouri
- New U.S. tariffs on French and German aircraft parts, wines to start Jan 12, 2021
- On-Line Retailers And Remote Sellers: Sales And Use Taxes
- Pennsylvania Economic Nexus Updates
- State and Local Sales Tax Rates, 2021
- Streamlined Sales Tax Governing Board amends Streamlined Sales and Use Tax Agreement by revising amnesty qualifications
- Texas: Comptroller posts implementation guidance involving remote sellers and marketplaces
- U.S. Suspends Plan to Impose Tariffs on French Luxury Goods
- US 2021 sales tax updates for foreign businesses
- USTR determined DST adopted by India, Italy, Turkey to be discriminatory against US companies
- What is the Nebraska Economic Nexus?
ASIA-PACIFIC
- China hits back at foreign sanctions on Chinese companies and individuals
- Full-scale introduction of e-invoicing in China
- More taxpayers allowed to issue electronic VAT special invoices
- 14 firms accused of evading govt tax worth Rs 1.34 billion by using fake VAT receipts
- 18% GST on Classification of Testing of Purity of Gold: AAR
- 18% GST on Commission Income from Japan in Foreign Currency on Selling of Machinery: AAR [Read Order]
- 18% GST on Licensing Services for Right to use Minerals including its Exploration and Evaluation
- 2018/19 annual Goods & Services Tax annual return (GSTR-9/GSTR-9A) and reconciliation statement (GSTR-9C) filing deadline…
- 5% GST applicable on Narrow Woven Fabrics of Polyester Yarn
- 5% GST on Khaman Mix Flour, Upma Mix Flour, Chutney Powder
- A2ZTaxCorp’s Weekly GST Communique dated January 11, 2021
- All About QRMP Scheme under GST (Quarterly Filing)
- CBIC introduces flagship Liberalised Authorised Economic Operator Package for MSMEs
- CGST and SGST for the services provided as an “intermediary” as both supplier of service and place of supply of service is in Gujarat: AAR [Read Order]
- Coca-Cola unit is the latest company to face taxman’s scrutiny for alleged evasion of GST
- Company required to Reverse ITC on Inputs consumed in dye Intermediates, where such Goods have been destroyed in Fire: AAR
- Consultancy Services for preparation of design and detailed estimation of Town Hall are not ‘Pure Services’
- Delhi Govt. notifies Schema for E-Invoices under GST [Read Notification]
- DGGI Gurugram arrests one for fraudulently availing input tax credit of Rs 8 crore
- Due dates for filing of Form GSTR-3B for December, 2020
- E-invoice Portal will be under maintenance from 8:30 PM to 11:30 PM on January 13, 2021
- e-Invoicing under GST: A complete guide on its impact on SEZ & Refunds!
- e-Invoicing under GST: Auto-population into GSTR-1
- Financial assistance received in lieu of services to be provided by Indian subsidiary company to holding company in Germany is a supply of service
- GST applicable on Electricity Charges collected from Govt. not covered under Incidental Expenses
- GST applicable on Pathology or Diagnostic Services Supply to Client who is Researcher
- GST applicable on providing Education for Degree Courses to Students for which degrees are Awarded by Gujarat University
- GST on commission received for intermediary services
- GST on Franchisee Fees & Royalty for use of trademark, brand name, IPR
- GST on recovery of Notice Pay from employees
- GST On Second Hand Goods
- GST payable on Common Maintenance Fund / Deposit collected from Members: AAR [Read Order]
- GSTN issued advisory on Auto-population of e-invoice details into GSTR-1
- GSTN issued FAQs on Aadhaar Authentication for existing taxpayers
- GSTR-2A Reconciliation- Role in GST & The Best Way to Accurately Reconcile
- Interplay between section 7(5)(c) and Section 13(8)(b) of IGST Act, 2017 in the matter of Intermediary Services
- Manual: GSTN issued a user guide on Aadhaar Authentication for Existing Taxpayers (Regular and Composition)
- No TDS deductible if no separate payment is shown relating to purchase of Software embedded in Mobile Phones
- Rule 86B :- Restrictions on use of amount available in electronic credit ledger
- Supreme Court admits plea challenging Gujarat HC’s decision quashing IGST on Ocean Freights under Reverse Charge Mechanism [Read…
- Supreme Court dismisses plea challenging Provisions of GST Act as constitutional challenge can be addressed before the High Court [Read Order]
- Table wise applicability of GSTR-9 (annual return) for F.Y.2019-20 – GST
- Uber, Ola face DG-GST Intelligence probe related to alleged tax evasion
