This week we bring you news on VAT rate changes, invoicing and of course the latest cases from the European Court of Justice.
To start with the latter, the Advocate General has given its opinion in the Apcoa-case. This case deals with the question if a ‘control fee’ for not obeying the parking instructions should be regarded a payment for a (parking) service, or not. The AG thinks that the fee is to be regarded a remuneration for a (parking) service. What do you think? Let us know by sending an email or respond on our LinkedIn page.
VAT rates may change regularly, but luckily not that often. We prepared an overview of all current VAT rates. And we continuously update our VAT Rate Overview for each country. Make sure you check them out.
This week we also posted news on invoicing requirements in different countries. E-invoicing in Italy, Germany and Poland for example, and updates on real-time reporting and invoicing in various regions in the world.
- Job opportunities in Mexico, United Kingdom and United States
- Job opportunities in Germany, Ireland and the Netherlands
- Job opportunities in Denmark, Hungary, Slovakia, Sweden and United Kingdom
- Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status June 9, 2021)
- Global minimum tax at rate of 15%, removal of digital services taxes
- Global VAT rate changes as of June 1, 2021
- Taming the Value-Added Tax Beast with Technology
- Recent developments regarding VAT/GST rates around the world
- SAP Business One and VAT One Stop Shop scheme
- The success of live streaming and the VAT/GST implications
- VAT Talks – Aleksandra Bal
- The VAT Evolution and Why It’s So Complex Part I: Thinking Globally
- The VAT Evolution and Why It’s So Complex Part II: Three Focus Areas for VAT
- The VAT Evolution and Why It’s So Complex Part III: Why Global Solutions Matter to IT
- PE Watch – Latest developments and trends, June 2021
- Indirect Tax – Driving Transformation, by Andrew Burman from Ryan
WEBINARS
- Vertex Webinar: A closer look at VAT cloud compliance solutions
- Sovos Webinar – How IT Teams can Help Manage VAT’s Digital Transformation (June 22)
- Global VAT Compliance is hosting free webinars on Friday 11 June 2021 about One-Stop Shop (OSS)
- Webinar by Marosa: New e-commerce VAT rules in July 2021 on June 10, 2021
EUROPE
- ECJ C-90/20 (Apcoa Parking) – AG Opinion – VAT due on controlling fees for violation of private parking regulations
- ECJ C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Judgment – Input VAT deduction prior to insolvency…
- Flashback on ECJ Cases C-642/11 (Stroy trans) – VAT mentioned on an invoice is due to the tax authorities even if transaction does not exist
- Good things to remember – European law/ECJ Cases are superior to the national laws of Member States
- ECJ: Participation in VAT fraud and refusal of input VAT deduction
- ECJ – Approximation of laws – C‑437/19 (État luxembourgeois) – AG Opinion – Exchange of information between the tax administrations of the…
- ECJ further defines the notion of a VAT fixed establishment
- Flashback on ECJ Cases C-107/13 (FIRIN) – No right to deduct the VAT on prepayment if supply did not happen
- ECJ C-247/21 Luxury Trust Automobil vs. AT (Questions): Invoice requirements for triangulation
- Flashback on ECJ C-424/12 (Fatorie) – No deduction of VAT in case reverse-charge should have been applied
- Flashback on ECJ Cases C-357/07 (TNT Post UK) – Concept of ‘public postal services’
- Week of May 31, 2021 – What did we learn from the ECJ (VAT)?
- VAT fixed establishment non-existing without staff (C-931/19)
- ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff
- ECJ/CJEU: appointment of three judges of the Court of Justice and a judge of the General Court
- VAT legislation in the European Union – VAT Directive and Implementing Regulation, VAT Laws of the EU Member States
- European Commission Implementing Regulation (EU) 2021/909 of 31 May 2021 concerning the classification of certain goods in the Combined…
- No fixed establishment for VAT purposes for property companies without staff
- Management Plan 2021 DG TAXATION AND CUSTOMS UNION
- All you need to know about the One Stop Shop
- Fiscalis 2021 Workshop “VAT in the Digital Age” (May 31 – June 2, 2021)
- FISC Subcommittee hosted on May 25, 2021 a public hearing on “How can technology help in reducing fraud and making tax compliance simpler?”
- Workshop on: Missing Trader Fraud: definition, effects, prevention and solutions (May 26, 2021)
- All you need to know about the Import One-Stop Shop (IOSS)
- IOSS update 1 July 2021
- DAC7 & record-keeping obligations for digital platforms
- EU E-Commerce Package – What will change after July 1, 2021?
- How does VAT work on sales via online marketplaces in Europe?
- Value-Added Tax Changes for Retailers in the European Union
- Application For Refund Of VAT 13th Directive – Deadline 30 June 2021
- Article: Double VAT Taxation in the European Union
- VAT rates will be discussed in Ecofin meeting on June 18, 2021 – Phase out of reduced VAT rates for natural gas and firewood; chemical pesticides…
- Public consultation – Evaluation of invoicing rules (Update)
- Public consultation – Definitive VAT system for Business to Business intra-EU transactions on goods
- Public consultation – Special scheme for small enterprises under the VAT Directive
- Public consultation – Evaluation of special VAT scheme for travel agents and tour operators
- The impact of the e-commerce rules on your VAT registrations
- E-commerce in France and in Europe: the main VAT measures
- Exchange of Information on Crypto-Assets at the Dawn of DAC8
- Article on IBFD (2009) – European Union – Sharing joint expenses under EU VAT
- Carbon Taxes in Europe
- USTR announces 25% punitive tariffs on six specific countries in response to their Digital Services Taxes; Suspends…
- Assessing marketplace liability for EU VAT on B2C sales they facilitate
- Are you ready for the changes to EU VAT for e-commerce?
- Can an immovable property for itself be a fixed establishment in VAT? (C-931/19) Comments by Francisco Javier Sánchez Gallardo
- Why EU VAT changes and IOSS should be opportunity for growth
- The impact of the e-commerce rules on your VAT registrations
- The European Commission announces the launch of an European Tax Observatory
- Discussion on VAT Rates & VAT exemption for imports and other operations of the Union with public interest in the Ecofin meeting on June 18, 2021
- Commission sends Letter of Formal Notice to Greece for failure to comply with EU VAT rules on postal services
- Belgium Announces Royal Decree for Implementation of EU VAT E-Commerce Rules
- Draft Royal Decree x-border B2C e-commerceand VAT registration via fiscal representative
- Update reduced VAT rate 6% demolition and rebuilding – New FAQ’s published
- Cyprus Provides Extended Penalty Relief for DAC6 Reporting
- Cyprus announces extension of the non-application of administrative fines for DAC6 submissions until 30 September 2021 and an update to the…
- Czech Republic Extends VAT Exemption for Masks and Respirators for COVID-19
- Czech Republic-United Kingdom – Reciprocity Required For 13th Directive VAT Refunds
- E-commerce VAT reform – intra-community distance sales: the new rules applicable to the declaration of trade in goods (DEB) from July 1, 2021
- The 50% fine for lack of invoicing finally censored
- Designation Of The Competent Authority For VAT One Stop Shops
- The SAF-T system in France
- VAT record keeping and joint and several liability for operators of electronic interfaces
- Reduced VAT rate for restaurant and catering services; Extension of the temporal scope of application of the BMF letter
- VAT record keeping and joint and several liability for operators of electronic interfaces as of July 1, 2021
- Uniform standard for electronic receipts
- Voluntary self-disclosure: future correction period of up to 15 years
- How does e-invoicing work in Germany?
- Greek Customs confirms UK yachts can retain their EU VAT status
- PM says lowering VAT is next step when economy allows it
- Transferring products sto an approved storekeeper for exporting them or supplying ships without physical movement between tax…
- Extension of the reduced rate of VAT of 9% on Hospitality and Tourism until 1 September 2022
- Irish Revenue Issues Reminder on Upcoming Changes in EU VAT Rules for Imported Goods
- VAT rate of 9% for hairdressers extended until September 2022
- Clamping firm liable for €1.7m in VAT, court rules
- Storage of e-invoices: an extension is needed
- Italy will request the EU to extend application of Electronic invoice till 2024
- San Marino is joining the Italian e-invoicing model
- Allocation and use of points in the context of a loyalty program through an App
- Misapplication of reverse charge – tax amnesty. Recovery by non-resident
- “Direct” VAT refund also applicable to EU taxable persons registered for VAT purposes in Italy
- Non-deductible VAT and superbonus: news from the Sostegni decree
- Extensive VAT exemption for bitcoin related transactions
- Italy Publishes Ministerial Decree for Implementation of Tax on Sweetened Beverages
- e-invoices 2019: how to proceed with the replacement storage
- Real estate foreclosure – fulfillment of VAT obligations
- No GST on Supply by Govt/Govt Entity to Govt/Govt Entity against consideration in the form of Grant
- 9% reduced VAT rate for catering, culture, and sports sectors from July 2021 to December 2022
- Lithuania COVID-19 hospitality VAT cut to 9% till Dec 31, 2021 & VAT VAT payables may be rolled over until 31 August 2021
- Predominant control without majority shareholding insufficient for fiscal unity between BVs bv
- Cabinet opposes plans to grant implementing powers to European Commission in the field of VAT
- Govt opposes plans to grant implementing powers to European Commission in the field of VAT
- VAT corona measures extended until October 1, 2021
- Activities industry pension fund no VAT-exempt insurance transactions
- Deception with prices excluding VAT for electric cars
- Pension fund not exempt from VAT; input tax deductible
- Royal Decree that implements Electronic Commerce Implementation Guidelines Act has been published
- Inspector may not levy additional VAT again over the period for which previous VAT additional assessment was annulled
- Additional assessment possible despite incorrect VAT number
- Territorial limitation fiscal unity turnover tax not in conflict with freedom of establishment
- Netherlands Gradually Increasing Late Payment Interest Rate to Pre-COVID Level
- Territorial limitation fiscal unity turnover tax not in conflict with freedom of establishment
- Exemption must be interpreted strictly: no VAT exemption maternity care agency
- Industry pension fund does not carry out VAT-exempt insurance transactions
- Polish rules on reporting and deducting intra Community acquisition VAT
- Online Validation Service: Overview of List of VAT Payers for Poland (SAP)
- E-Invoicing and SAF-T in Poland
- Portugal makes ATCUD and QR codes obligatory invoice elements
- Reverse charge rules on domestic supplies in Portugal
- Ministry of Finance Adopts VAT Rulebook
- Virtual currencies exempted from VAT without right to deduct
- Spain introduces DAC6 transposition regulations
- Dismantled a criminal organization that defrauded seven million euros of VAT in the sector of the sale of used vehicles
- Refund of input VAT to non-established entities
- COVID-19: Homework does not lead to permanent establishment
- Corona-related VAT information page has been updated
- Event by SNI: e-Accounting Receipt & GEKAP: Current regulations and SAP Implementations (June 9)
- Guidelines on the cancellation and objection of e-fatura and e-arsiv invoice
- Discounted VAT Rates in Some Service Sectors Have Been Extended
- Turkey Amends Certain Rules for the Application of VAT: Input VAT Deduction & Refunds
- How to Electronically Invoice in Turkey
- Event by SNI: e-Accounting Receipt & GEKAP: Current regulations and SAP Implementations (June 9)
- COVID-19 Pandemic: Turkey Further Extends Reduced 8% VAT Rate for Certain Goods and Services
- Turkey Increases Partial Withholding VAT Threshold
- Ukraine Parliament Approves Law for VAT on Electronic Services Supplied by Non-Residents
- Ukraine to tax foreign-supplied digital services from January 2022
- VAT on digital services supplied by non-residents
- Electronic services: non-residents become VAT payers – the Law is adopted
- Ukraine collects nearly $40 billion in taxes, relies heavily on VAT for budget
- How to indicate in the VAT return the import / export of goods in the amount of up to 150 euros?
- 7% VAT rate for restaurant business: a new legislative initiative
- Is it obligatory to receive an extract from the register of VAT payers?
- Input tax recovery – whether a taxable supply. The Door Specialist case
- Input tax recovery – whether a taxable supply. The Door Specialist case
- Beyond Brexit: selling to EU consumers more difficult due to new VAT rules
- UK Trade Tariff: duty suspensions and tariff quotas
- More than half a million UK businesses file VAT returns late
- Quality report: VAT bulletin – Quarterly statistics on historical receipts, trader populations, and duty rates of VAT
- Single and multiple supplies: HMRC’s approach: Why is it important to distinguish between single and multiple supplies?
- HMRC misfires on electric car VAT rules
- VAT data shift creates problems for taxpayers
- HMRC Guidance: VAT on movements of goods between Northern Ireland and the EU
- HMRC Guidance: Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (VAT Notice 723A) (Updated)
- HMRC internal manual: VAT Postal Services
- UK to begin accession process to join Trans-Pacific Partnership
- UK adopting the new EU VAT rules in respect of Northern Ireland
- Holding company was making supplies of services to its subsidiaries for consideration and doing so in the course of an economic activity
MIDDLE EAST
GCC
- Upcoming E-invoicing & Real Time Reporting Developments in GCC
- GCC SERIES CHAPTER 1: GCC VAT Catch-Up
- Input VAT Credit – Foundation stone of Value Added Tax
- VAT Refund for Foreign Businesses
- UAE amends VAT penalty rules
- UAE amends VAT penalty rules
- UAE amends VAT penalty rules (update)
- VAT on Sale or Disposal of motor vehicle held as business asset in UAE
- VAT Rates in United Arab Emirates
AFRICA
- Upcoming E-invoicing & Real Time Reporting Developments in Africa
- ATAF helping African jurisdictions get their VAT and DST act together
- An analysis of Federal High Court Decision invalidation the VAT Act – Implications for VAT Administration and Compliance
- Examining the Powers of the FIRS in The Administration of VAT
- Taxpayers must file VAT returns electronically
- Agent-principal relationships and VAT
- Tax Authority Issues Binding Private Ruling on Value of a Supply of Services
AMERICAS
- GST/HST Zero-Rated & Exempt Supplies: Canadian Tax Lawyer’s Guide
- New tax rules for digital sales in Canada: levelling the playing field
- GST/HST Changes Affecting Nonresident US Businesses
- Louisiana Temporarily Exempts Qualified Short-Term Re-Leases and Re-Rentals from Sales Tax
- Colorado small businesses likely to get delay on new sales tax system
- Maryland Issues Revised Guidance on Digital Goods Sales Tax
- Guidance Issued on Sales Tax Holiday for Prepared Food and Food Ingredients
- Embrace the Evolution: Modernizing B2B Payments through E-Invoicing
- Tennessee: Guidance Issued on Sales Tax Holiday for Prepared Food and Food Ingredients
- Texas: New and additional tax rate changes effective July 1, 2021 – City Sales and Use Tax
- Maine: Updated Sales and Use Tax Rates & Due Dates
- US state Florida to collect 6% sales tax from e-com firms from Jul 1
- South Dakota Updates Local Rates for Sales and Use and Gross Receipts Taxes
- Massachusetts Supreme Judicial Court affirms right to software tax apportionment
- Mitigating Sales Tax Exposures through Participation in Voluntary Disclosure Programs
- Kansas’s Sales Tax Economic Nexus Law Explained
- Colorado Updates Local Sales and Use Tax Rates
- Maryland: New Law Delays Start Date of New Digital Advertising Tax and Addresses Digital Products
- Nebraska Sales and Use Tax
ASIA-PACIFIC
- Australia accelerates the digitalisation of SMEs and invoices
- Australia encourages the adoption of the electronic invoice
- National Board of Revenue FAQ on VAT
- Bangladesh Proposes Extension of VAT Exemption and Simpler VAT rules in Budget 2021/22
- Withdraw VAT, import duty on manmade fibre: BTMA
- NBR pins VAT collection hope on premium cigarettes, telcos and EFDs
- Hainan free trade port to implement simplified tax system
- Administrative Measures for VAT Refunds for the Beijing 2022 Winter Olympics and Paralympics and their test competitions
- Taxation of Crypto Currency Transactions
- Kerala SGST Commissioner issued SOPs for blocking/unblocking of ITC under rule 86A
- Fees & Penalty for late / Non filing of TDS Return
- Table-12 of GSTR-1 (Advisory on PDF)
- ITC Checklist to be followed by GST Taxpayers before finalizing Books of Accounts
- Parallel proceedings cannot be initiated by State GST authorities on the same subject matter
- GoM recommends 5% reduction on GST for COVID-19 relief material
- GoM recommends 5% reduction on GST for COVID-19 relief material
- A2ZTaxCorp’s Weekly GST Communique dated June 07, 2021
- GST on Annuity payments – The need for clarification?
- Taxability under GST of benefits granted by employer to employee during COVID-19
- All about recent Changes in GST Late Fees, Interest Rate & Due Dates
- India’s New Penal Provisions for Tax Deducted and Collected at Source for Non-Filers Coming into Effect
- CGST Act 2017 Updated Till 01st June 2021- Free E-Book
- Common Errors in GSTR-3B & GSTR-1 & Possible Solutions
- Credit can’t be denied based on Faulty Investigation: CESTAT [Read Order]
- GST council recommendations in 43rd Meeting and notifications dated 01 June 2021
- Bengal wants GST setoff till 2027
- Madras high court: Service tax not applicable on takeaways
- Need for separate GST registration for a warehouse?
- E-Way bill integrations and its implications
- Chart of Waiver of GST interest & late return filing fee
- Due Date Compliance Calendar June 2021
- Important Terms in E-Filing of Forms on MCA Portal !
- Deduction of tax at source on payment of certain sum for purchase of goods
- Having multiple GST Registrations & not able to utilize ITC Efficiently? Cross Charge is the Solution
- GST Evasion: Punjab & Haryana HC grants Interim Bail to Person accused of wrongful availment of ITC without Supplying Goods or Services
- Highlights of 43rd GST Council meeting
- Checklist For GSTR-3B
- HC allows Filing of GST Form TRAN-1 or TRAN-2 online/manually
- Section 140 – GST Refund – Relevant date for limitation
- GIST of GST Council Decisions & Compensation Cess Issues
- Charges under GST
- GST only on horse race commissions: Karnataka HC
- GST Applicability on Cryptocurrency
- Input tax credit blocked for even minor lapses
- Supreme Court stays GST exemption on imported oxygen concentrators
- Clarified time of payment of GST on construction services pursuant to recommendation of 43rd GST Council meeting
- Place of supply for B2B MRO services in respect of ships/ vessels to be the location of the service recipient
- Reduced the rate of GST on MRO services in respect of ships/vessels to 5% from 18%
- GST Compliance Calendar for the month of June 2021
- GSTN enabled auto-population of HSN description based on HSN code
- GST Council recommends reducing compliance burden
- Indirect Tax Newsletter May 2021 by Singh & Associates
- TDS on Purchase of Goods to be effective from July 1, 2021
- Synopsis of GST Amendments as Notified by CBIC on 01.06.2021
- Compulsory Registration for TCS under GST of e-Commerce Operator
- Latest updates in GST e-Invoice Portal
- GST Council to Meet on June 12 to Discuss Tax Exemptions on COVID-19 Essentials, Black Fungus Medicines
- Know the Amendments in GST effective from July 1, 2021
- Getting Ready! VAT Rate Will Increase To 12 Percent
- The Government Will Raise VAT Rates To 12 Percent
- Indonesia Is Said to Propose 1% Final VAT for MSMEs: Bisnis
- Indonesia considers tiered VAT rates
