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WORLD, TECHNOLOGY & JOBS
- Global VAT rate changes as of April 1, 2021
- Unpacking VAT compliance by industry
- WCO releases new online tool to support actors in international trade: www.wcotradetools.org
- Worldwide VAT, GST and Sales Tax Guide 2021
- A Brief History of VAT Digitization
- Blue Dot raises $32M for AI that helps companies comply with tax codes
- ERP to VAT Return: why data and tax codes are key to VAT compliance
- From paper to XML: The shifting paradigm of VAT compliance
- Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status April 1, 2021)
- To Auto determine VAT and Cess in Input TAX procedure
- When technology is legally required for VAT compliance
- Job opportunities in France, the Netherlands and United Kingdom
- Job opportunities in Ireland & United Kingdom
- Job opportunities in United States
EUROPE
- Adoption of the EU VAT Directive on E-Commerce effective as of July 1, 2021
- Belgium issues guidance on One Stop Shop registration
- Belgium MOF Announces Open Registration for VAT One-Stop-Shop Regime
- Covid-19 measures adopted: Extension VAT rate reduction PPE’s, abolishment December prepayment, ….
- DAC 7 light reporting obligation(s) introduced for digital platforms in the sharing and gig economy
- E-commerce: Avoid VAT obligations abroad and register now for the One Stop Shop (OSS)
- OSS- IOSS: Link to the Belgian registration process
- Cyprus law to implement Mandatory Disclosure Rules enters into force
- Time of supply for barter transactions in construction industry clarified
EUROPEAN COURT OF JUSTICE
- Agenda of the ECJ VAT cases – 5 decisions, 1 AG Opinions expected till April 22, 2021
- Flashback on ECJ Cases – C-37/08 (RCI Europe) – Supply of services connected with immovable property – Services consisting in facilitating the exchange by owners of rights to occupy…
- Flashback on ECJ Cases C-395/11 (BLV Wohn- und Gewerbebau GmbH) – The term “construction work” includes not only services but also supplies
- Flashback on ECJ Cases C-530/09 (Inter-Mark Group) – Place of supply of services in connection with exhibition stands
- Flashback on ECJ Cases C-80/11 (Mahagében) & C-142/11 (Dávid) – Responsibility of tax authorities to carry out the necessary inspections of businesses in order to detect VAT fraud
- Monthly Case-law Digest now available on Curia
- E-Commerce One Stop Shop and Import One Stop Shop – Link to the registration process in the EU Member States
- EU 2021 IOSS VAT Intermediary
- Major changes on 1 July 2021 in rules for retailers selling online across the EU
- New guidance document on the import and export of low value consignments
- The European Commission’s Year Ahead In Tax
- The new EU VAT e-commerce package – Implications for distance sellers
- The new EU VAT e-commerce package – Implications for low-value importers
- What is the Tax Fallout from Brexit? 3 Questions for 3 Experts
- Central Tax Board issues ruling on deductibility of bad debts from VAT taxable base
- Central Tax Board issues ruling on right to deduct VAT relating to share acquisition
- OSS- IOSS: Link to the Finnish registration process
- France B2B e-invoicing B2C e-records 2023
- List of non-EU countries exempt from fiscal representative requirement updated
- Germany MOF Explains Implementation of EU Directive on VAT Treatment for Trade Between Member Countries
- Germany Publishes Draft Guidance on DAC6 Reporting Requirements
- Import VAT Deferral – How it works in Germany
- Non-taxable grants to non-profit institutions
- One Stop Shop: registrations possible
- Registration notification for OSS is available as of 1 April 2021
- Update on e-Invoicing in the German Federal States
- How e-invoicing changes SMEs’ life in Hungary and what banks have to do with it
- Hungarian authorities break up EUR 8 mln VAT fraud scheme
- One-stop shop systems in international e-commerce – Rules to change significantly from 1 July
- Whistleblowing system soon to become compulsory
- Amendments on electronic storage and transmission of daily data of daily receipts
- e-commerce: registration for special VAT regimes has begun
- EU jurisprudence with impact on the VAT regime of the secondment of staff
- Gaming operations with terminals not VAT exempt
- Italy Clarifies VAT Treatment of Goods Imported for COVID-19
- More time to adapt cash register!
- No abuse of law if economic reasons prevail
- Registration service for the One Stop Shop/Import One Stop Shop
- The implementation in Italy of EU Council Directive 2017/1852 on tax dispute resolution
- The tax obligation for VAT purposes arises with the execution of the service
- Urbanization works – VAT rate of 10%
- VAT requirements for cash registers again postponed (COVID-19)
- Apply actual use if pro rata results in conflict with reality
- Call to (also) exempt hiring freelancers in childcare
- Do not make unreasonable demands to prevent VAT fraud
- Health experts: more tax on soft drinks, no VAT on fruit
- Hospice work not performed by the real estate foundation: no VAT deduction
- No 9% VAT rate for digital cultural events
- No approval of reduced VAT rate for digital cultural events
- No deduction of input tax for construction of a building used as a hospice
- No deduction of input tax for pension foundation
- No reduced VAT rate for access to entertainment complex where DJs perform
- OSS registrations are open in the Netherlands
- Registration one-stop shop for VAT e-commerce started
- Registration one-stop-shop for VAT e-commerce started (OSS – IOSS)
- Runescape gold coins are not a virtual currency, so bitcoins are not subject to VAT exemption
- Tax authorities start registration one-stop-shop system (OSS) for VAT e-commerce
- VAT deduction for missing goods from a fictitious customs warehouse
- VAT rate silicone wound contact layer
- Web retailers think that VAT rules for e-commerce do not go far enough
- New 2022 VAT return – Implementation guide for system-to-system submission of VAT-report
- Norway’s New 2022 VAT Return: Detailed and Digital
- A credit note can sometimes replace an invoice
- EU VAT Directive on E-Commerce not yet implemented ….
- Handing over the waste paper does not have to be connected with issuing a VAT invoice
- No obligation to pay amounts due to tax incorrectly registered on the cash register
- SLIM VAT 2 – Corrections Intra-Community Acquisitions and import of services
- Two faces of factoring. What does the interpretation of the Minister of Finance change?
- Now Brexit is in place, UK travellers can reclaim any VAT they pay on retail purchases in Portugal
- Portugal creates carbon taxes on air and sea travel
- Slovak Republic Extends VAT Zero Rate for Certain Personal Protective Equipment
- VAT Exemption on certain respirator supplies until 30 June 2021
- VAT Talks – Branislav Kováč (a.o. about Slovakia’s decreasing VAT gap)
- New detailed description for the renewed Slovenian export system SIAES2, which will replace the existing export system
- Publications on e-Commerce
- Slovenia Labor Ministry Clarifies Application of New VAT Rules for E-Commerce Under EU VAT Directive
- The new VAT rules for e-commerce will enter into force on 1 July
- New ruling – VAT liability for co-location services
- When does the state’s claim for a refund of input VAT arise?
- Freight forwarding services involving a non-resident: what about VAT?
- Hotel accommodation services: when can I apply a 7% VAT rate?
- Reduced VAT Rate Not Applicable to Accommodation Services Supplied by Individual Entrepreneurs
- VAT taxation of software development services that belong to the customer
- Application ECJ C-108/19 – Goods despatched from warehouse in Netherlands delivered to UK customers whether goods despatched or transported “by or on behalf of the supplier”
- Cryptoassets for businesses: Value Added Tax
- Do I need a VAT fiscal representative after Brexit?
- English Freeports selection decision-making note
- Form: Repay overclaimed VAT if your business is established in the EU
- HMRC Guidance: Customs debt liability
- Making Tax Digital Phase 2: Have you updated your systems?
- Sale and leaseback does not trigger VAT self-supply charge: Supreme Court
- Sale and leaseback transactions to be treated as a single transaction
- Selling into the UK may become more expensive in 2022 and it’s not because of Brexit
- SI 2021/369: domestic reverse charge on carbon emissions extended
- UK loses B2B triangulation VAT simplification with Brexit
- UK Making Tax Digital phase 2 launches April 1, 2021
- VAT and online marketplaces – will the recent changes combat fraud?
- VAT returns and EC Sales Lists Online: From 8 April 2021, HMRC will no longer accept XML VAT submissions from third party software
- VAT Reverse-Charge: Important updates contractors and subcontractors need to know
MIDDLE EAST
- Further clarity awaited on VAT for Oman’s oil and gas industry
- Guidance concerning administrative tax disputes and VAT zero-rating for medicines
- Residential rentals VAT-exempt in Oman
- Some medicines, medical equipment in Oman exempted from VAT
- Suppliers warned against hiking prices to apply VAT
- Traders told not to raise prices on VAT pretext
- VAT registration period begins for businesses with annual supplies between OMR 500,000 and OMR 1,000,000
- Dubai Custom and UAE VAT Update on Indirect Exports
- UAE VAT Public Clarification on Bad Debt Relief Adjustment
AFRICA
- Algeria Issues Communique on Supplier Statement Requirements for VAT Deductions
- Tax Authority Announces VAT Deduction Statement Filing Requirements
- Egypt extends mandatory B2B E-invoicing to all taxpayers
- Egypt to limit VAT input tax credit on paper invoices
- Extension of Mandatory e-Invoicing
AMERICAS
- Canada British Columbia PST on digital services 1 April 2021
- New British Columbia Provincial Sales Tax Rebate on Select Machinery and Equipment
- Preparing for Canada GST/HST rule changes: how to be ready for July 1
- What’s the Difference Between GST, HST, and PST?
- Concerts through Digital Platforms do Not Qualify for VAT Exemption for Public Performances
- Musical Concerts Offered through Digital Platforms Are Subject to VAT
- All You Need To Know About Sales Tax Economic Nexus
- Florida sales tax estimates get $2 billion bump
- Maryland – GST applicable to digital services
- New York Administrative Law Judge determines that online security services are subject to Sales Tax
- Reasonable cause, penalty for failure to remit sufficient advance sales tax payment
- Trouble for Importers on the “First Sale” Horizon?
- US threatens tariffs on UK exports over digital services tax
- USTR proposes potential tariffs pending six digital tax investigations; closes four others
- Will Online Advertising Create Sales Tax Nexus? State-by-State Guide
ASIA-PACIFIC
GENERAL
- Dilemma of VAT registration of non-resident entities and their VAT agents
- NBR to frame special VAT payment policy for reconditioned vehicles
- NBR waives VAT for BD Games
- China Export Controls 2.0
- China Increases Value Added Tax Exemption Threshold for Small-Scale Taxpayers
- First Violation and Non-Punishment Mistakes
- VAT Exemption Threshold for Small-Scale Taxpayers increased
- 18% GST exigible on Supervising Handling and Transportation Agriculture produce belonging to the FCI: AAR [Read Order]
- 5% GST on Supply of Computer Software to a Public Funded Research Institution, under Administrative Control of DAE: AAR [Read Order]
- A2ZTaxCorp’s Weekly GST Communique dated April 05, 2021
- Auto-population of e-invoice details into GSTR-1 for March 2021
- CBIC: Scheme of 6 digit SAC Code for classification of services
- CBIC: Updated schedule of CGST rates on goods, as on March 31, 2021
- Compliance Calendar for the month of April 2021
- Confusion over when to levy GST on gift vouchers and gift cards finally gets cleared
- Dynamic QR Code on B2C invoices under GST- Recent Changes
- Goods and Services Tax Earthwork for mining development taxable @5%, constitutes ‘composite supply of works contract’
- Government allows further operational flexibility to GST filers
- GST Compliance Calendar for the month of April, 2021
- GST e-invoice/IRN System- FAQs
- GST Revenue collection for March’ 21 sets new record
- Module wise new functionalities deployed on the GST Portal for taxpayers
- Postponement of Audit Trail Rule in Accounting Software to 1st April,2022
- QRMP Returns filing update for the quarter ending 31st March 2021
- Rates of TDS applicable for financial year 2021/22 or assessment year 2022/23
- Reverse Common Input Tax Credit before filing GSTR9
- Role of GSTR-2A and GSTR-2B for taking Input Tax Credit while filing GSTR-3B
- Service Code (SAC Code) of Services under GST
- Struggling with GSTR 2B Reconciliations?
- Tamil Nadu AAAR clears air over GST on vouchers, says taxable on redemption
- Tax Compliance Calendar for April 2021
- COVID-19 government support: Tax obligations and new support available
- GST and agency: Are you doing it right or is there a hidden cost?
- Snapshot of recent developments
- Thailand has no plans to adjust VAT rate in a bid to alleviate the people’s burden on cost of living
- Thailand maintains VAT rate at 7%
