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- Consumption Tax Policies in OECD Countries
- Crowdfunding VAT issues
- Digital Services Tax: Why the World is Watching
- EY’s Global Tax COVID-19 Stimulus Tracker (Update Jan 20, 2021)
- OECD Secretariat issues updated guidance on tax treaties and the impact of COVID-19 pandemic: Concerns related to the creation of…
- SAP – The Central Component of Digital Transformation
- The changing indirect tax ecosystems of businesses
- VAT Tech: is data quality the future of the tax function?
EUROPE
- Higher interest on withheld excess VAT deduction can be claimed retrospectively
- VAT remission on the deliveries of COVID-19 vaccines and testing kits
- Estonia Tax Agency Issues FAQs on Goods Shipped, Brought by Travel After Brexit
- Proposal to allow Estonia to continue to exempt taxable persons with annual turnover of EUR 40000 or less
- CJEU Rules on Conditions for VAT Refund
- ECJ – Approximation of laws – C-544/19 (ECOTEX BULGARIA) – Ban on cash payments when combating fraud according to AG CJEU not in violation of…
- ECJ (C-288/19) questions German practice of company car taxation in part
- ECJ C-108/19 (Krakvet sp. z o.o. sp.k.) – Order – Distance sales where customer arranges transport
- ECJ C-501/19 (UCMR – ADA) – Judgment – Collective management of copyright on musical works
- ECJ C-507/20 (FGSZ) – Question – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt
- ECJ C-583/20 (EuroChem Agro Hungary) – Questions – Limitations to member states’ freedom to impose penalties?
- ECJ C-596/20 (DuoDecad) – Question – Who is the recipient of computer programming services?
- ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents
- ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision?
- Flashback on ECJ cases C-88/09 (Graphic Procédé) – Reprographics activities can either be classified as supply of goods or services
- General Electric appeals to EU court to protect UK voucher scheme
- 2 months until the launch of ICS2
- ECJ decides against German practice for VAT on company cars
- ECJ turns German practice of company car taxation upside down
- EFS Webcast: ‘New EC Guidance on Customs Valuation in a Series of Sales’
- EU – who can act as exporter in 2021
- EU ecommerce VAT package – Special Arrangement import VAT
- EU watch: The agenda for 2021
- How the EU e-commerce VAT package will affect selling in Europe
- Imporation and Exportation of Law Value Consignments
- In Which EU Countries UK Companies Have To Appoint A Fiscal Representative?
- Preferential origin with Pan-Euro-Mediterranean countries
- Taxpayer Rights and DAC
- Who acts as declarant for e-commerce imports as of July 2021?
- Permanent Establishment Approach by French Supreme Court
- VAT measures introduced by Public Finance Law for 2021
- How Ireland’s VAT Regime is Changing
- Temporary VAT measures relating to Covid-19 (Revenue eBrief No. 010/21)
- A credit note cannot be issued for non-payment
- Answer # 52 to ruling on Fixed Establishment through Gas Pipeline
- Answer #56: VAT relaunch decree on the exemption of medical devices
- Approval of the DST (Digital Services Tax) form for the declaration of the tax on digital services, the related instructions and technical…
- Brexit also affects Intrastat return
- Customs Agency announces the possibility, starting from January 25, 2021, to submit registration requests to the REX database electronically…
- Designing residential buildings not subject to reduced 10% VAT rate
- Open issues for VAT non-taxability of ships at high sea
- Possible extension of the VAT rate on municipal waste
- Supreme Court decides on distinction between deposit and advance payment
- COVID-19: Zero VAT Rate to Vaccines and In Vitro Medical Devices
- Luxembourg Provides VAT Zero-Rating for COVID-19 Vaccines and Testing
- Additional tax assessments for wrongly claimed deduction of input tax are correct
- After referral, the Court takes a decision on the allocation of compensable VAT in cost estimate
- Clarity about CLO’s VAT liability before 1 July 2021
- Covid-19 payment extension measures extended until July 1, 2021
- Extension of the zero VAT rating of face masks, outsourcing of healthcare workers and COVID-19 vaccines and testing kits is…
- Rental of music studios is VAT-exempt property rental
- Standard VAT rate for access to gay sauna
- Summary judgments of the Council of State on confidentiality of court documents
- Tax authorities address important points of the fourth quarter VAT return
- Timely implementation VAT e-commerce package via ‘emergency track’ in the Netherlands by 1 July 2021 likely
- Top 40 most frequently asked customs questions about Brexit
- VAT Talks – Peter Potters (a.o. re e-invoicing in the Netherlands)
- Zero VAT rate incorrectly applied to deliveries of gas oil to Belgium
- Poland Sets 2021 Thresholds for Simplified VAT
- Significant changes to the regulations regarding correction invoices
- Simplification of import VAT settlements in Poland
- Start of B2B electronic invoicing at the end of 2021. It will be voluntary until 2023.
- Submission of VAT returns for December 2020 by entities from Great Britain
- The Sejm changes the rules of taxation of import of goods
- The tax office imposes penalties for which there is no legal basis
- The tax office wants VAT on the sale of private land
- The taxpayer loses twice from an unsuccessful investment?
- What date should be on the invoice under the date of sale of the rental service?
- What to Consider When Changing E-Transformation Service Provider in Turkey
- Which documents can replace e-delivery notes?
- Is the retail excise tax included in the VAT tax base?
- Temporary accommodation services in hotels: at what VAT rate from 01.01.2021?
- BREXIT – Effects on VAT return
- Brexit – How it affects VAT recovery
- Brexit and VAT: How can small businesses adapt?
- Brexit red tape strangling small firms
- Credit card charges – whether exempt from VAT
- Gibraltar announces its approach to Gibraltar Mandatory Disclosure Rules post UK-EU Brexit Agreement
- Governmental Funding of Education Services Can Be Consideration for Supply Under VAT Rules, British Court Says
- HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021
- HMRC Guidance VAT: tax-free shopping – retailer’s checklist (VAT407 Notes)
- HMRC Guidance: Admission charges to cultural events (VAT Notice 701/47)
- HMRC Guidance: Apply for repayment or remission of import duties (C285)
- HMRC Guidance: Apportionment VAT Retail Schemes (VAT Notice 727/4)
- HMRC Guidance: Buildings and construction (VAT Notice 708)
- HMRC Guidance: Cash Accounting Scheme (VAT Notice 731)
- HMRC Guidance: Catering, takeaway food (VAT Notice 709/1)
- HMRC Guidance: Check how to pay duties and VAT on imports
- HMRC Guidance: Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain
- HMRC Guidance: Electronic invoicing (VAT Notice 700/63)
- HMRC Guidance: Get confirmation from HMRC that you are trading in the UK
- HMRC Guidance: Guidance Burial, cremation and commemoration of the dead (VAT Notice 701/32)
- HMRC Guidance: Pay no import duty and VAT on substances for biological and chemical research
- HMRC Guidance: Personal Export Scheme (VAT Notice 707)
- HMRC Guidance: Protective equipment (VAT Notice 701/23)
- HMRC Guidance: The VAT treatment of passenger transport (VAT Notice 744A)
- HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)
- HMRC Guidance: UK trade agreements with non-EU countries
- HMRC Guidance: VAT guide (VAT Notice 700)
- HMRC Guidance: VAT relief for suppliers to visiting forces (VAT Notice 431)
- HMRC Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
- HMRC Notice: Cancelling your VAT registration (VAT Notice 700/11)
- HMRC Policy paper – Revenue and Customs Brief 12 (2020): VAT early termination fees and compensation payments
- HMRC VAT Notice 48: Extra Statutory Concessions
- Hollis & KPMG: VAT on dilapidations payments
- Isle of Man Confirms Extension of Temporary Reduced VAT Rate for COVID-19
- Managing VAT on imports in a post-Brexit world – What is Postponed Import VAT Accounting?
- New gov.uk EORI tool
- Notice VAT Notice 700/22: Making Tax Digital for VAT
- Online VAT Rules to Bring U.K. $411 Million, Tax Official Says
- Plea to boost sales of electric cars by scrapping VAT
- Statutory guidance: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
- U.K. Has No Plans to Extend Sales Tax Cut for Hospitality
- UK Northern Ireland B2C distance selling after Brexit
- VAT deferment scheme update
- Who is my customer and what am I selling?
MIDDLE EAST
- GAZT extends penalty waiver until June 30
- Penalty waiver extended for late-filed tax returns, late tax payments (COVID-19)
- Saudi Arabia extends waiver of fines for VAT till June 30
- Consequences of Businesses for Late Filing or Non-Filing of VAT in UAE
- FTA to deactivate VAT 301 – import declaration form for VAT payment
AFRICA
- Government Extends VAT Exemption Period for Certain Supplies
- Mozambique Extends VAT Exemption for Sugar, Cooking Oil, and Soap
- COVID-19 Pandemic: Government Exempts Medical Supplies from VAT
- Uganda eases VAT filings and interest for COVID-19
AMERICAS
- A guide to GST in Canada
- GST/HST and QST obligations for pension plans due 31 January 2021
- GST/HST proposals for cross-border digital products and services and fulfilment warehouses
- GST/HST proposals regarding platform-based short-term accommodation
- Noteworthy 2020 GST/HST developments for the Financial Services Industry
- How to Cancel Your Sales Tax Permit Account in Each State
- Integrated email services and online educational services not subject to sales tax (New York State)
- Key Points in the South Carolina Economic Nexus
- New York addresses ad service sales tax treatment
- Sales tax exemption for food products (Louisiana)
- US ecommerce sales tax for foreigners simplified with SST
- USTR releases findings of Section 301 investigation on DST regimes of Austria, Spain and the UK
ASIA-PACIFIC
- China Expands B2B E-invoicing Pilot
- Shanghai raises ownership period for VAT exemption on house sale
- A2ZTaxCorp’s Weekly GST Communique dated January 25, 2021
- AAAR can’t answer on correctness of GST liability on the basis of illustrative Invoices
- Air Quality Commission to seek 5% GST for natural gas
- Cancellation fee paid on termination of agreement cannot be treated as ‘consideration’ for a taxable service
- Canteen charges recovered from employees liable to GST
- CBIC celebrates International Customs Day, 2021 and holds ceremony for World Customs Organisation Certificate of Merit Award
- CGST+SGST would be levied on intermediary services provided to foreign principal
- Director’s Remuneration declared as Salaries and subjected to TDS are not Taxable
- Everything you need to know about GST E-Invoicing
- Form ITC-04 – Due date to file for quarter (October to December 2020)
- Formulation of Principles for Determining a Supply for Levy of GST
- Goods and Service Tax (GST) Registration & Requirements
- GST Audit by Department: Are You Prepared?
- GST portal experiences technical glitch, raises worries of taxpayers
- Nationwide strike of tax advisors against provisions of GST
- No advance ruling on eligibility of ITC w.r.t promotional schemes due to Member’s divergent opinion
- No GST on electricity charges recovered from tenants
- Place Of Supply For OIDAR Services
- Practical Implementation of Rule 36(4) (5% ITC Rule) By GST Return Preparer
- Sum mutually agreed by employer and employee for breach of contract could not be regarded as a consideration
- Tax Glimpses 2020 – Overview of Regulatory developments in 2020
- Taxpayers! Furnish GSTR-1 in time, or pay late fees
- Tajikistan VAT on the supply of electronic services by non-residents
- VAT on the supply of electronic services by non-residents started on Jan 21, 2021
