The VATupdate Team is very small. Two apples and an egg, is a Dutch saying, although you may decide who’s the egg… Of course we have our tools and technology that help us in collecting VAT related news from all over the world. And we have a network of contributors that provide us with news from their specific country or region.
But overall, it’s still a lot of work. Going through more than 230 sources every day, making sure that there’s always a nice picture available, creating overview and combining news items, and of course stay on top of the European Court of Justice cases.
An example of our work: and overview of ECJ cases, bundled per topic and article of the EU VAT Directive: ECJ Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
We are therefore very grateful to our sponsors, who’s logos you may have seen on our website. They enable us to continuously developing our website, tools and automation. And we have so many more ideas that we would like to share with you.
But for that, we also need your support.
The ways to do that are by becoming a contributor, sharing your news, interpretations and opinions on the VAT developments in your country or region. You can do that on a daily basis, or send us an email whenever you have something new.
If you are really enthusiastic about our website, you can become an editor and help us with selecting and posting the daily items on the website. This position is also available if you’re a student, and would like to get some VAT experience on your CV.
And of course you can help us financially, by becoming a sponsor or advertiser. Your logo or banner is shown on the website, and with the latest adjustments we made in April, we can now ensure that your logos is shown even more often.
Please contact us if you have any questions or if you wish to join the VATupdate Team. We welcome you with open arms!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go to the specific region of your interest, follow the link below.
WORLD
- 4 Tips to Get Indirect Tax on the Corporate Agenda
- United States, Australia and New Zealand: E-Invoicing Reforms
- The drivers of tax reform: who are the key players and what are the key forces for change? (Jeffrey Owens)
- Q1-2022 Review of Global Indirect Tax Compliance
- Recent E-Invoicing Developments (April 18-26, 2022)
- How taxes on cryptocurrencies and digital assets will soon take shape
WEBINARS / EVENTS
AFRICA
- ‘VAT refund delays driving companies to point of insolvency – law must change’
- Budget 2022/23: Increase excise duty alcohol and tobacco, Carbon Tax
- Uganda Issues Reminder for Online VAT Registration and Filing by Non-Resident Service Suppliers
- Uganda Introduces Online VAT Registration and Return Filing by Non-Resident Suppliers of Services
AMERICAS
- Brazilian Supreme Court defines tax on media advertising
- Temporary exemption from CIT and PIS/COFINS for tourism industry
- Cryptocurrency And Taxation In Multiple Tax Jurisdictions
- Missouri: Digital Membership Provided by Wine Club Subject to Tax
- Missouri: Purchases of Solar Panels and Support Structures Exempt as Machinery Used Directly in Manufacturing
- Kansas moves to phase out tax on groceries after election
- Certain Agricultural Products Exempt from Sales and Use Tax in Alabama
- New York Upholds Taxability of Gift Card Promotions
- As Non-Fungible Tokens (NFTs) Gain Popularity, What Are The Sales Tax Ramifications?
- United States Launches Electronic Invoicing Pilot Project
- US implements economic and trade measures in response to Russia’s actions in Ukraine
- Colorado Use Tax Exemption for Construction Materials Used for Public Schools
- Use tax on promotional items (Texas)
- Kansas Policymakers Should Improve Food Credit, Not Exempt Groceries
ASIA-PACIFIC
- Secret phone taps of ATO deputy commissioner’s son – discussing alleged multi-million-dollar tax fraud
- Australia low-value consignment relief withdrawal bumper revenues
- Crypto tax terms of reference released
- Report published: Review into effectiveness of GST low value imported goods regime
- China to Exempt VAT for Courier Services From May 1 to Dec. 31
- Wang Jun attended the Meeting of National Taxation System to Promote the Implementation of VAT Credit Refund Policy
- Beijing’s VAT credit refund benefits 153,000 taxpayers
- Five key questions about e-Invoicing in China
- VAT Exemption for Express Delivery Services
- BJP takes a dig at Finance Minister’s statement on VAT
- Service Tax not payable on Liquidated Damages: CESTAT
- Daily GST Updates – April 29, 2022
- GST on Online Gaming needs to be looked differently than Casinos and Horse Racing
- GoM likely to discuss imposing flat 28% GST on online gaming
- GST Portal: GSTN releases GSTR-1 enhancements & improvements
- PM urges Oppn states to reduce VAT on fuel
- GST Implications On The Mining Sector
- Concept Of Manufacture Under GST
- Minor Penalty attracted for Bonafide Error in GST E-Way Bill Format: Kerala High Court
- GSTR-1/IFF enhancements deployed on GST Portal
- Daily GST Updates – April 28, 2022
- Daily GST Updates – April 27, 2022
- CBIC releases standard operating procedure for scrutiny of GST returns
- Interim ruling allows reduced WHT rate on payments subject to equalisation levy
- Finance Ministry clarified the report on raising GST Rates on 143 items is misleading
- Interest free security deposits are not eligible to Service Tax: CESTAT Ahmedabad
- A2ZTaxCorp’s Weekly GST Communique dated April 25, 2022
- Sales Tax Exemption on Pallets used as packaging materials in manufacturing under Item 1 or Item 3
- Issues and observations regarding special voluntary disclosure and amnesty program
- Update on applications for review of RMCD decisions
- Can Sri Lanka dig itself out of a $50 billion debt?
- Sri Lanka faces sharp VAT rise to 14%
- No choice but to raise sales tax: Sri Lanka finance chief Ali Sabry
- Mechanism for automatic generation of privilege information based on checks received from online NCMs and virtual cash registers has been…
- VAT exemptions for a number of food products expected to be extended until year end
EUROPE
- ECJ Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- Flashback on ECJ Cases – C-186/15 (Kreissparkasse Wiedenbrück) – Not obligation to apply the rounding rule of Art. 175,1 when the deductible part is…
- Comments on C-330/20: The CJEU resolved the issue of a permanent establishment for VAT purposes
- ECJ C-585/20 (BFF Finance Iberia S.A.U.) – AG Opinion – Late payment Directive, interest also on the VAT amount
- ECJ C-582/20 (SC Cridar Cons SRL) – Tax authorities may suspend tax assessment for the input VAT deduction in order to obtain evidence of a taxpayer’s…
- Comments on C-612/20: Homework Guidance Institute cannot apply VAT education exemption
- Flashback on ECJ Cases – C-26/12 (PPG Holdings) – Deduction of input tax – Pension fund – Concept of ”management of mutual funds”
- ECJ C-612/20 (Happy Education) – Decision – School after school program not VAT exempted
- ECJ C-637/20 (DSAB Destination Stockholm) – Decision – City card is a multi-purpose voucher
- Flashback on ECJ Cases – C-381/01, C-495/01, C-144/02, C-463/02 (Commission vs Italy, Germany, Finland, Sweden) – Subsidy directly related to price
- ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22)
- Flashback on ECJ Cases – C-276/09 (Everything Everywhere) – Additional fees charged when using certain methods of payment for mobile telephony services
- Flashback on ECJ Cases – C-493/15 (Identi) – EU law does not preclude VAT debts from being declared irrecoverable under national legislation
- Comments on C-98/21: AG Opinion – Holding companies: EU jurisprudence reminds of importance to analyse VAT expenses
- Comments on C-696/20: AG Opinion – VAT implication on a non-exempt intra-community supply classified incorrectly as a domestic transaction
- Flashback on ECJ Cases – C-208/15 (Stock ’94) – Supply of goods and a grant of a loan constitutes a single transaction
- Flashback on ECJ Cases – C-453/05 (Ludwig) – Concept of “credit intermediation acts”
- Guidance on Non-Preferential Rules of Origin
- EU reviews VAT on crypto-assets
- EU postponed VAT accounting regimes for deferral of import VAT and customs tariffs
- ECJ backs tax authorities obliging Airbnb to share transaction data
- Businesses Support Single EU VAT Registration, U.S. Council for International Business Says
- New EU VAT Directive amendments in autumn 2022
- European Council confirms that VAT is due on online events in the country of the consumer
- Update: European Union Reduced VAT Rates Adopted
- VAT Committee Guidelines – Updated after 119th meeting
- EU VAT rates proposal agreed to and published in the Official Journal
- Comments on C-333/20: The two criteria of the ECJ to consider a Fixed Establishment
- Regulating intermediaries to ensure a fair and user-friendly tax system: role of tax intermediaries in tax avoidance and tax evasion
- EU reconsiders Financial Services VAT exemption – 2023 proposals at risk with inflation surge
- Navigating the Complex World of EU E-Invoicing
- Vienna University Global Tax Policy Centre – EU Questionnaire on cross-border VAT disputes
- International fight against VAT fraud: Strengthen the EU’s VAT cooperation with Norway
- Broadcast by streaming of hearings and the handing down of judgments and opinions of the Court of Justice
- Having resources at a foreign subsidiary does not lead to a permanent establishment
- EU VAT rates proposal agreed to and published in the Official Journal
- European Commission Plans To Change The Format Of The Single Administrative Document (SAD) In 2023
- The EU approach on the concept of VAT FE, in particular through a subsidiary
- Recommendation to strengthen VAT cooperation with Norway
- The EU Commission recommends negotiations of an agreement between Norway and the EU to hinder VAT fraud
- EU to Suspend all Duties on Imports from Ukraine
- Categorization certificate helps Albanian hoteliers avoid paying VAT
- 2022 VAT measures: VAT rate on agricultural inputs, Compensation rate for agricultural producers, Import exemptions
- Penalties for noncompliance with fiscalization rules deferred for certain taxpayers
- Concept of a Fixed Establishment: The Austrian approach
- New VAT regime for foreign landlords as of January 1st, 2022
- Application to make use of VAT Exemption Scheme for Small Businesses to be submitted by June 10, 2022
- Are you recovering VAT on bad debt? Don’t miss out this VAT opportunity!
- Extinguishing scheme for flat-rate VAT payers
- FISCONETplus – technical issues in the recent changes
- Exhibition 50 years of VAT in the North Galaxy Library (Brussels)
- Optional reverse charge for non-resident suppliers (art. 194 of the VAT Directive)
- Can I prepare an invoice in another language?
- Concept of a Fixed Establishment: the Belgian approach
- Belgium electronic VAT refunds for non-EU taxpayers July 2022
- Distraints and deductions from salaries are not subject to VAT
- Situations which do not involve the supply of goods from the VAT perspective in the case of leaseback
- Deloitte CZ VAT News [April 2022]
- Services provided by municipalities to collective waste system operators subject to VAT
- Estonia cuts newspaper and diesel taxes
- Estonia VAT cut on domestic power to 2023 as inflation soars
- France Tax Agency Issues Administrative Doctrine Clarifying VAT Exemptions on Insurance Transactions by Brokers, Intermediaries
- Electronic invoicing: Opening of the page dedicated to partner dematerialization platforms
- Five key takeaways from France’s “Journée de la Facture Électronique 2022”
- VAT – Scope and territoriality – Exemptions – Operations exempted under the domestic regime – Various exemptions – Exemptions resulting from…
- Changes in sight: Mandatory B2B Invoicing as of mid 2024
- The three pillars of the electronic signature in 2022
- France introduces the tool France Transfert
- VAT treatment of granting access to airport lounges
- Federal Ministry of Finance on the input VAT deduction of shareholders and pre-foundation companies
- FDP against value-added tax relief for food
- VAT evasion at 5.35 bln euros
- Overdue contract – Non-proof of kind of services for VAT exemption on services of article 14 of KFPA
- Reduction of VAT tax base on uncollectible receivables may not be applied when the inadmissibility of the claim has not been finally determined
- Extension of the deadline for filing an application by building constructors for submission to the VAT suspension regime
- Guidance on intra-community transactions, or “quick fixes,” for VAT purposes
- Ireland Tax Agency Updates Guidance on Taxation of Digital-Asset Transactions
- Minister of Finance announces VAT reduction from 13.5% to 9% on gas and energy bills starting May 1
- Return form of Local tax on consumption of Campione d’Italia
- VAT rate of 10% if the canteen is paid for with the meal voucher, 4% if electronically or in cash
- Ruling 241: Time requirement for the purposes of exercising the option for VAT group settlement
- Italy Expands its E-invoicing Mandate
- Ruling 216: VAT variance notes – Extraordinary administration of large companies in companies in crisis converted into bankruptcy
- Ruling 221: Exemption for services provided by rest homes and similar establishments – global management
- Ruling 220: VAT rate on supplies of frozen animals and live insects intended for the feeding of reptiles and birds of prey
- Ruling 227: Additional remuneration for drugs dispensed by pharmacies under the National Health Service – relevance for VAT purposes
- Ruling 226: Food supplements – applicable VAT rate
- Italy Approves New Synthetic Indexes of Reliability (resulting in VAT related benefits)
- Agenzia Entrate: Instructions for the compilation of the Annual VAT Return 2022
- Electric scooter is only partially a means of transport for VAT purposes
- Supreme Court: no VAT on indemnities with a compensatory nature
- Draft bill on the VAT rate reductions of energy prices
- VAT grouping in the Netherlands
- Also apply zero VAT rate to integrated solar panels
- Eliminate VAT on fruit and vegetables? Or not?
- Implementation test temporary reduction of VAT on energy
- Supreme Court sets higher requirements for proof of punishable offence
- Simplify your VAT when selling B2C via The Netherlands
- You can also submit a VAT return for the deceased with an authorization
- Tax advisor liable for damage failure to submit a VAT return
- Rejection of request for postponement or reopening of hearing due to illness of stakeholder incomprehensible
- There is no organizational interdependence with Joint Venture
- Cabinet wants to get rid of VAT on solar panels by 2023
- Explanation Table I Act OB updated (reduced VAT rate)
- Norway Considers Applying VAT to Cross-Border Non-Digital Services
- Recommendation to strengthen VAT cooperation with Norway
- The EU Commission recommends negotiations of an agreement between Norway and the EU to hinder VAT fraud
- Value-added tax in Poland | eBook
- Simplified form JPK_VAT (3)
- Re-invoicing services
- Whitepaper: e-Invoicing and VAT Reporting in Poland
- Possibility to recover value add tax (VAT) on invoices from before registration
- When are additional activities directly related to the delivery of the leased asset?
- Repayment in split payment versus tax-deductible costs
- VAT margin must operate within the EU
- Concept of a Fixed Establishment: The Polish approach
- Regions are asking for a reduction in the VAT rate to facilitate economic restructuring
- Russian Post proposes to exempt the application of stamps and electronic payment marks from VAT
- Federal Tax Service has taken a trade-friendly position on accounting for premiums and bonuses for VAT purposes
- Slavica Savicic: Everything is ready for the application of e-invoices from May 1
- New Control Center of the Tax Administration of the Republic of Serbia
- VAT Challenges: Digital economy, Modernizing VAT reporting, VAT Fraud, Efficient VAT System
- Two new environmental taxes have been recently passed
- Progress towards recovering VAT on bad debts in Spain
- Progress towards recovering VAT on bad debts in Spain
- Spain Legislates To Waive VAT On Donations
- VAT practice adaptation project: Mobile phone antennas
- VAT practice adaptation project on Fuel cards
- Ukraine: Further EU sanctions against Russia implemented
- VAT registration annual turnover threshold to increase for certain institutions
- VAT rates expected to increase due to AHV reform
- The Sale Ban Period For Deliveries Of Residences And Workplaces Exempt From VAT That Is Applicable To Non-residents In Turkey Has Been Extended
- Government increases the special consumption tax thresholds for mobile phones
- Turkey Amends General Communiqué on VAT Including Option for Full VAT Withholding on Supplies Subject to Partial Withholding
- Turkey Introduces Optional Reverse Charge VAT Mechanism
- From April 30, postal items up to 150 euros for individuals are exempt from VAT and duties
- Will the registration of a VAT payer be cancelled for the period of the special tax regime (single tax of the third group at the rate of 2 percent)?
- Are transactions on import of cars, bodies, cars, trailers and semi-trailers, motorcycles and vehicles into the customs territory of Ukraine exempt from VAT for the…
- How to pay the declared VAT during martial law?
- Features of software accrual with VAT under Art. 199 TCU
- Ukraine Explains How to Apply for the 2% Single Tax
- EU to Suspend all Duties on Imports from Ukraine
- Working out VAT for PCPs
- Official Statistics Value Added Tax (VAT) annual statistics
- Post Brexit reviews: VAT and Customs Duty impact on your supply chains
- HMRC Guidance: Complete your VAT Return to account for import VAT
- Aphrodisiacs can be food and therefore VAT free. The fact that consumption of the product may have positive effects on the sexual desire of the person ingesting it…
- Plastic Packaging Tax (PPT) – Key questions and answers
- HMRC Collection Customs, VAT and Excise UK transition legislation from 1 January 2021
- Motoring expenses (VAT Notice 700/64) – Updated guidance on early termination of a vehicle lease
- HMRC internal manual VAT Export and Removal of Goods from the UK
- HMRC Form: Register for the VAT Agricultural Flat Rate Scheme
- 5 Major Indirect Tax Developments in the UK
- Liability for duty and any penalty will fall to the importer If an import declaration is wrongly made to Importers Knowledge
- How non business income affects VAT recovery
- HMRC Guidance: Help and support for Making Tax Digital
MIDDLE EAST
- VAT in the Sultanate of Oman: One year on
- The OTA has published its Financial Services VAT Guide
- VAT Taxpayer Guide – Financial Services Sector
