Here we are again with the weekly newsletter, bringing you the latest VAT news from around the world.
This week we had quite some webinars and online conferences on e-commerce. This seems to be the number 1 topic for VAT at the moment. Of course that is all due to the new EU VAT rules from 1 July 2021. Not many tax authorities seem to be ready for it, though, especially not for the Import One Stop Shop registrations: in most EU countries registration for this scheme is not yet available. And with 40 days to go, it seems that many non-EU webshops will have their goods stuck at the border on 1 July 2021, when the import exemption for VAT no longer applies.
After the cases on Pringles and Tea Cakes in the UK, there’s now another case dealing with the question if it’s food or a snack. The UK court decided that ‘Nakd bars’ are to be regarded the date-based snack bar is confectionery and not a cake. Cakes are zero-rated for VAT in the UK (because they are regarded ‘foodstuff’) and confectionery is regarded a snack (which is standard rated). As usual in these UK cases, it’s funny to read the case, where the judges actually tasted a selection of the bars at a three-day hearing, and where both parties and the judges argue about ingredients, taste and tradition. Great comparisons such as “KitKats are 51% sugar; Maltesers are 51.7% sugar and Mars bars are 59.9% sugar, while Green & Black’s organic dark chocolate contains 28.5% sugar.” and arguments such as “The sweetness in the bars are intrinsic, due to the ingredients, particularly the dates, and the packaging focuses on the health benefits of the snacks.”. Definitely worth a read for this weekend.
There’s of course much more this weekend. No, I’m not talking about the Monaco Formula 1 (although we are a big fan of Max Verstappen, so we’ll certainly watch the race), but more importantly: the grand final of the Eurovision Song Festival! Organized in the Netherlands, and postponed from last year, the show is even bigger than ever. Have fun with strange costumes, many scripted jokes, and of course a lot of false notes. Vicarious shame guaranteed… The theme is inclusivity, and that’s of course always a good thing. Because we would like to include everyone in the wonderful world of VAT.
Have a great week!
- Job opportunities in Belgium, Switzerland and United Kingdom
- Job opportunities in Belgium, Netherlands, Singapore, Sweden and United Kingdom
- SNI talking about talk invoicing and the future of AP automation @ 3rd Annual VAT Management Summit on 27-28 May
- Esker, KPMG Team On eInvoicing
- Ryan – European VAT News Podcast – April 2021
- OECD report details its efforts to help developing countries during COVID-19
- VAT Trends: CTCs and Their Impact on Business Today
- Sovos Webinar – Why Finance Directors need to be prioritising VAT – June 2, 2021
- OECD/International – Carbon Tax: The Global Perspective
- Real-time reporting: increase competitiveness through easier compliance
EUROPE
- ECJ C-4/20 (ALTI)- Decision – Default interest also due by a person jointly liable to pay VAT
- ECJ Customs C-209/20 (Renesola UK ) – Decision – Interpretation of substantial processing for establishing the country of origin
- ECJ Customs C-230/20 (BTA Baltic Insurance Company ) – Decision – Guarantor of customs debt
- ECJ VAT Cases – Pending cases – Status May 20, 2021
- Agenda of the ECJ VAT cases – 2 decisions, 3 AG Opinions expected till June 3, 2021 – Decision C-931/19 Titanium on Fixed Establishments on June…
- ECJ rules interest payments due for untimely value-added tax refunds (C-844/19)
- ECJ: The year in review (2020) – Annual report of the Court of Justice of the European Union
- Week of May 10, 2021 – What did we learn from the ECJ (VAT)?
- ECJ C-299/20 (Icade Promotion Logement SAS) – AG Opinion – Margin taxation scheme to transactions for the supply of building land
- ECJ cases C-45/20 and C-46/20 (Finanzamt N) – AG Opinion – Input VAT, allocation of mixed used purchases to the business
- Flashback on ECJ Cases C-324/11 (Tóth) – Right to deduct VAT if the business operator’s licence of the issuer of the invoice had been withdrawn
- Webinar from Less Grey – iOSS: in depth – May 21, 2021
- Webinar by Marosa: New e-commerce VAT rules in July 2021 on June 10, 2021
- E-commerce in the EU: 3PL and VAT
- New e-commerce VAT rules as from 1 July 2021: Watch out for double taxation on e-sales of imported goods with a value exceeding € 150
- Demistifying new E-Commerce VAT rules in the EU – When is the electronic interface involved in the ordering or delivery of goods?
- Sovos Webinar: It’s Time to Unwrap the EU VAT e-Commerce Package – May 26
- E-Commerce One Stop Shop and Import One Stop Shop – Link to the registration process in the EU Member States
- Demistifying new E-Commerce VAT rules in the EU – When is the taxable person facilitating or not facilitating the supply?
- EU VAT Directive 2006/112/EU applicable as of July 1, 2021 (after implmentation E-Commerce Council Directives)
- Demistifying new E-Commerce VAT rules in the EU – All you need to know about the terminology used
- EU Council Approves DAC7 Rules on Digital Platform Tax Reporting
- European Commission proposes new business tax framework
- A New Era of Export Controls Begins in the EU: The Revised EU Dual-Use Export Controls to Promote Human Rights
- European Commission: Business Taxation for the 21st Century
- Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic
- Analysis of the impact of the split payment mechanism as an alternative VAT collection method (2017)
- European Commission has published several regulations imposing anti-dumping duties
- EU – Implementing Regulations related to border inspection of animals, animal products and animal feed
- EU VAT Committee on VAT call-off stock simplifications following Brexit
- Council Directive 2020/1151 of 29 July 2020 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
- EU Customs: Union and Common Transit – Consolidated version of the Transit Manual
- Proposal for a Council Directive amending VAT Directive as regards conferral of implementing powers to the Commission to determine the…
- Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty
- United States and EU agree to address steel and aluminum trade issues, customs duties
- Belgium VAT filing COVID delays
- Belgium applies temporary reduced VAT rates for restaurant and catering services
- Accountants – REACT now and help SMEs adapt to new VAT e-commerce rules
- Certain educational services exempt from VAT
- Announcements – New VAT rules regarding Electronic Cross-Border Trade
- Extension of exemption from customs duties and VAT on imports of goods for the purposes of the COVID-19 pandemic until 31 December…
- Czech Republic moves forward with Digital Services Tax
- 0% rate for Covid vaccines and tests till Dec 31, 2022
- VAT refund: the filing deadline
- ORDER X, The new Franco-German Standard for Electronic Orders
- ORDER X, The new Franco-German Standard for Electronic Orders
- German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax?
- German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax?
- VAT treatment of services provided by exchanges and other trading platforms for financial products
- Investment companies: No input VAT deduction from purchases for the account of the investors
- Tesco to remove VAT from sunscreen products to make them ‘affordable to all’
- Scrap VAT exemptions on fertiliser and feed – OECD report
- Ruling 360: VAT rate applicable to services rendered in Marina Resorts
- Italy VAT group rules update
- Ruling #220: VAT grouping – Internal transfers between SGR participating in the VAT Group and real estate funds
- Clarification 357: VAT treatment of chargeback of the “one-off fee” by manufacturer and/or importer during acquisition of equipment
- Clarification 356: VAT treatment of settlement agreement
- Clarification 355: VAT group – prohibition on horizontal compensation.
- Clarification 6: Purchase of educational and didactic services from foreign certifying bodies – Exemption
- Clarification 354: Instrumentation for in vitro diagnostics for COVID-19 – Exemption of closely related services?
- Italy Postpones E-Document Legislation till Jan 1, 2022
- Clarification 348: Supply of prosthesis and rental of other components one composite supply?
- Ruling #260: Application of the frequent exporter regime
- Update: OSS/IOSS registration in the Netherlands
- Information availability in the appeal phase permitted if no information has yet been requested
- Municipality operates cemeteries as a taxable person
- VAT, couldn’t that be easier, please? Edition 1: Retroactive correction of VAT returns
- Avoid interest! Submit Dutch 2020 supplementary returns before April 1, 2021
- Guidance about flat-rate calculation for florist that applies since 1 January 2021
- Physically separated immovable property should in principle be considered as separate goods for VAT purposes
- E-Commerce VAT package 2021: Draft act amending the VAT Act after the first reading in the Sejm
- Deduction of VAT if sales invoice is issued one year after the service is provided
- Proposed economic stimulus plan includes tax measures (COVID-19) includes proposal on VAT grouping
- Link to the OSS/IOSS registration & guidelines in Poland
- Database of the Electronic VAT forms
- Excise duty declarations must be submitted electronically from 1 July 2021
- Government extends tax exemption for vaccines and medicines from Covid-19
- Free webinar: Recent Developments, Opportunities and Challenges on the Portuguese (real estate) Market for 2021
- Extension of the time limit for the appointment of a fiscal representative for UK established entities with Portuguese VAT number
- Law introducing mandatory e-invoices adopted
- How to handle upcoming Online fiscalization in Serbia?
- New electronic invoicing law – Implementation gradually starting Jan 1, 2022
- Link to the OSS/IOSS registration in Slovakia
- Electronic Invoicing Information System in Slovakia – Introduction to be completed in 2022
- VAT Identification and obligations of foreign taxable persons – Detailed description
- Europol helps Spanish authorities break up a €26.5 million VAT fraud scheme
- Hundreds Protest Against VAT Rate For Hairdressers in Andalucia
- How to correct an error in the annex to the declaration?
- Import or supply of cars with electric motors: what about VAT?
- Which single tax payers can be VAT payers?
- HMRC internal manual: VAT Bad Debt Relief
- One month left to join VAT Deferral New Payment Scheme
- One month left to join VAT Deferral New Payment Scheme
- HMRC Guidance: EU business – Import tariffs, import procedures, paying VAT and claiming VAT refunds
- New rules for importing and exporting goods
- New border requirements for moving goods to and from the EU
- HMRC have released an update on PVA statements
- HMRC Collection: Revenue and Customs Briefs
- Accelerated process for Coronavirus-related changes to VAT partial exemption methods
- Indirect effects: have bad debts ended non-statutory remedies in VAT?
- HMRC steps up MTD VAT compliance activity
- VAT Schemes Guide – Alternative ways of accounting for tax
- Northern Ireland and the e-commerce OSS: delays anticipated
- HMRC announced new penalty and interest regime in policy paper
- VAT Schemes Guide – Alternative ways of accounting for tax
- HMRC Policy paper: Revenue and Customs Brief 6 (2021): VAT liability of juice cleanse programmes
- HMRC Guidance: Customs Declaration Completion Requirements for Great Britain
- HMRC Guidance: Making a full import declaration
- HMRC Guidance: VAT and overseas goods sold to customers in the UK using online marketplaces
- HMRC Policy paper: Regulates the implementation of the EU VAT e-commerce package in Northern-Ireland – OSS will likely not be available by July…
- Morrisons loses £1m VAT appeal after Nakd bars ruled confectionery and not cakes
MIDDLE EAST
- Dubai Customs requires e-Commerce companies to join Platform for clearance
- GCC Indirect Tax Digest – 19 May 2021
- Seismic tax policy shift in the application of penalties for non-compliance
- Reduction in the Penalties for non-compliances of VAT & Excise Tax
- Revised Tax Penalties for various defaults under UAE VAT Law
AFRICA
- Nigeria VAT obligations for B2C and B2B digital supplies from non-residents
- Nigeria VAT registration required for foreign suppliers of taxable goods and services
AMERICAS
- Supreme Court clarifies ICMS exclusion amount should be based on invoices
- Superior Court rules municipal service tax applies to income from fund management services provided in Brazil
- Chile clarifies VAT and withholding tax rules for foreign digital services
- Chile Publishes Letter Ruling on VAT Treatment of Software Development Services Provided from Abroad
- Paraguay Introduces Special VAT Regime for Immovable Property Leasing for Businesses
- Leasing of Immovable Property for Business Purposes – 10% VAT rate to 50% of the lease price
- United States, EU agree to address steel and aluminum trade issues, customs duties
- New York enacts the digital ad tax act (DATA); establishes a tax on annual gross revenue derived from digital ads
- Amendments to Maryland’s New Digital Advertising Tax in Force
- Maryland: Partners Required to Use Single-Sales Factor Manufacturing Formula
- Arkansas: Cloud Based Software Application Not Subject to Sales and Use Tax
- No sales tax on cloud-based software (Arkansas)
- Ways & Means holds hearing on trade agenda
- Maryland legislature approves digital ad tax delay (2022 implementationion), digital products amendments
ASIA-PACIFIC
- Amendments to GST refund rules and procedures
- Why ITC not available on promotional products distributed FOC for sales promotion?
- Composite and Mixed Supply under GST
- GST leviable on reimbursed amount, being advance payment by recipient towards cost incurred for provision of software services
- GST Value Added Services & Consulting Opportunities in absence of 9C
- Requirement of Rate of Tax in HSN table of Form GSTR 1
- Summary of CGST (Fourth Amendment) Rules, 2021
- FM Sitharaman to chair 43rd GST Council Meeting on 28th May 2021
- CBIC launched e-compendium of CESTAT case laws
- Generation of GSTR-2B for April 2021
- No penalty for mere mismatch in invoice number mentioned in tax invoice with e-way bill
- Treatment under GST in Case of Amalgamation & Merger of Companies
- Stock Transfer under GST
- Relaxation in GST compliances for March/April 2021 return
- GST Law on Export And Import
- A2ZTaxCorp’s Weekly GST Communique dated May 17, 2021
- Should Covid-19 vaccine be taxed? Here’s what may advocate for its tax applicability & exemptions
- Services Provided by Tour operators & Travel agents – A GST Perspective
- Tax Deducted at Source (TDS): FAQs
- TCS applicability (GST) | Electronic Commerce Operator
- GST, Income Tax, DGFT, FEMA, Customs Updates dated 16.05.2021
- GST implications on Foreign Liaison Offices in India
- All supplies made in relation to distribution of electricity are not exempt under GST
- GST: A Burden On Common People
- All About Cryptocurrency like Bitcoins
- TDS Rate Chart for FY 2021-22 / AY 2022-23 – Updated
