Wintersport
It’s winter. That time of the year that many people go on wintersport. That’s what’s it’s called in the Netherlands if you go skiing in Austria, France or any other country the in European Alps.
Science proves: Skiing is far less dangerous than it looks: HERE
How many people, you ask? About 1 million. Yes, that’s almost 6% of the total population of the Netherlands that is going to throw itself from a mountain that very often only has only a little bit of snow on it. To end up in an après-ski bar around 4 pm, to sing along with “carnaval songs”.
The biggest downside of people going skiing is that they all want to tell you everything about it. Before they go and after they are back. “The snow was great, nothing in the village of course, but the snow cannons made a nice trail.” “Way too busy of course, but so much fun waiting for the gondola.” Great for the children, Andrea almost lost her thumb in the ski lift and Josje was crying all the time, but they had curled fries in the restaurant. With real Austrian ketchup!”
Don’t get me wrong: I love skiing. But Dutch people with skis on are terrible people. They think they are the best skiers on the slope, they talk the loudest and complain the most.
When I lived in Switzerland, it was great to be able to ski in the ‘low season’, together with the locals. Which also made it clear to me that a lot of the cliches aren’t true. Not all Swiss people like to go skiing. Not all Swiss people are farmers in summer and ski teachers in the winter. Not everyone wears lederhosen on the slope.
I’m already not looking forward to all the fake brown faces of people that have spent a week on the top of a mountain, telling me how great it was. “They have mountains there, really high mountains, made from stone”.
Of course there’s a small part of me that is jealous. I’m not going this year. But that’s actually good news for all of you. Because that means that you will be able to see the latest VAT news on VATupdate.com, every day. Even when you’re swinging in a lift above a glacier.
Let me know how it was!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at info@vatupdate.com 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
- Top 10 Trends across Procure to Pay
- Why Indirect Tax Professionals Should Embrace VAT Compliance
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in January 2023
- The modern, integrated revenue authority – Lessons from tax and customs integration
- PKF Worldwide Tax Guide 2022 – 2023
- Global VAT rate changes/news – January 2023
- Podcast: How transaction taxes can be improved when using an Indirect Tax Engine
- Five Most Important TaxTech Trends of 2023
- VAT TV February 2023 news
- Market Guide for Accounts Payable Invoice Automation Solutions
- Electronic invoice: new laws in 2023
- SNI January TaxTech Updates
- KPMG Review on Global Indirect Tax 2022 and Outlook for 2023
WEBINARS / EVENTS
- University of Amsterdam Summer course: Platforms and Tax Information Reporting
- Business Europe – VAT in the Digital Age: what it needs to be successful
- Sovos webinar recorded version – Portugal SAF-T requirements for non-resident taxpayers
- Madrid VAT Forum 2023 – 9th February 2023 (online event)
- IVA webinar – 7 February 2023 – Construction and land related services
- E-Invoicing Exchange Summit Middle East & Africa (Feb 21-22, 2023)
- KPMG/Pagero Webinar Slide deck: Digital Tax Compliance Beyond E-invoicing
- IBFD: Advanced Professional Certificate in VAT/GST
- IVA Conference: The world of VAT – a kind of fiscal theme park, Noordwijk (Amsterdam), The Netherlands (May 11-12, 2023)
- Meet Zampa Debattista @ICE London (Feb 7-9, 2023)
- Vertex Exchange Europe 2023: Think forward, think tax (May 9, Barcelona)
AFRICA
- 2023 budget passed by Parliament includes VAT and e-levy amendments
- Relief from import VAT and levies available on raw materials for manufacturers
- eFiling downtime alert
- South African Revenue Service Updates Interest Rate Tables
- Practical considerations for foreign suppliers of electronic services to South African customers
AMERICAS
- Extended deadline for online billing modality, Form 510 submission and payment
- Bolivia: e-invoicing SFE new participants
- Updated catalogue of goods and services
- Costa Rican Tax Authority publishes new update to Catalogue of Goods and Services
- Ministry of Economy and Finance Publishes Calendar to Implement E-Invoicing for Banks and Financial Entities
- Panama’s Ministry of Economy and Finance extends term for implementation of electronic invoicing…
- Panama Revises Schedule for Certain Taxpayers to Implement E-Invoicing
- Panama mandatory SFEP VAT e-invoicing extensions
- State of Electronic Invoicing in Panama (postponed)
- USMCA panel rules against US position in automotive origin dispute
- US Customs: Additional data needed for China-origin goods
- Texas Revises Local Sales Tax Sourcing Rule
- B. 170: Understanding the Proposed Digital Tax in Georgia
- A Simple Step-By-Step Guide To Stay Ahead Of Sales Tax Compliance
- Texas Comptroller of Public Accounts Adopts Local Tax Situsing Rule Amendments
- Colorado DOR to Hold Work Group Meeting on New Law Imposing Added Penalties on Some Refund Claims
- Arizona: Appellate Court Affirms that Company’s Licensed Human Resources Software is Taxable
- Wayfair still key in nexus judgments
- Does Vermont Charge Sales Tax on Services?
- 2023 Sales Tax Trends: Digital Taxes Take Off
- FERC orders allow public utility to defer sales tax through use of procurement subsidiary (multistate)
- California Requires Remittance of Collected Sales Tax Not Paid to Other States
- A Closer Look At The National Sales Tax Proposal
- Are Special State Tax Refunds Taxable? Maybe; It Depends!
- Texas Economic Nexus: Sales Tax Requirements for Out-of-State Businesses
- California Economic Nexus: Sales Tax Requirements for Out-of-State Businesses
- Iowa: Taxation of City Park Camp Accommodations Examined
- State Tax Matters – January 2023 – Sales and Use Tax developments in the US States
- Tennessee Addresses the Distinction Between Taxable Software and Non-taxable Services
- Kodiak, Alaska: Annual Sales Tax Holiday occurring March 4, 2023
- What is the Fair Tax Act? Republicans propose national sales tax
- Exemption from VAT, Customs Duty, and Financial Transactions Tax on Hydrocarbon Fuels
- Venezuela Waives VAT, Financial Transaction Tax on Import, Sale of Hydrocarbon Fuels
ASIA-PACIFIC
- Revised excise tax rates and tax credit rates for fuel from 1 February 2023
- We may cancel your ABN if there are no signs of business activity
- 110 VAT refund applications for building construction activities were approved by the tax…
- Tax Ministry Clarifies VAT on Share Investments in Charter Fund
- Indirect tax board keen on widening taxpayer base with technology and audit tools
- GST Council to meet on February 18 at New Delhi: GST Appellate Tribunal in Agendas
- N. Finance Minister: Reform proposals to make GST system more efficient
- GST return filings up from 60 percent two years ago to 85 percent
- Having trouble logging into the GST portal; GSTN’s technical team is working to resolve the issue at earliest
- Tax measures in budget 2023-2024, including GST-related measures
- India releases Union Budget 2023
- Highlights From India’s Union Budget FY 2023-2024
- 49th GST Council Meeting will be held at New Delhi on February 18, 2023
- GST return filings up from 60 percent two years ago to 85 percent
- CBIC publishes Customs Manual 2023
- Economic Survey 2023 notes changes in GST Rates in FY 23 by CBIC
- Summary of the Union Budget 2023-24
- CBIC notifies Revised Customs Duty Rates as per Union Budget 2023
- GST Case Digest: Important Case Laws on E-Way Bill
- No GST on Issuance of Prepaid Payment Instrument Vouchers
- Thought leadership: India Union Budget 2023-24_An Overview
- Changes under Customs & Excise – Key Highlights of Union Budget 2023
- Tax World reacts to Indirect Tax/GST proposals in Budget 2023
- Changes in Budget 2023-24 – Extensive analysis by Tattvam & Anantham Legal
- Impact Analysis of Budget 2023 From GST Perspective
- Budget 2023: Effects of Income Tax, Customs and GST Changes on the Life of Working Class
- Budget 2023 brings More Tax Benefits for Electric Vehicles
- Finance Bill 2023 proposes to Decriminalise Various GST Offences
- Changes under GST – Key Highlights of Union Budget 2023
- Earlier Payments made through Cenvat Account are to be re-credited on payment of Duty in Cash: CESTAT
- Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C
- Budget 2023-2024 Speech of Nirmala Sitharaman
- Increase in GST Taxpayers from 70 Lakhs in 2017 to 1.4 Cr in 2022: Economic Survey 2023 observes increase in formal businesses
- GST Regime Brought Transparency, IT Refunds Initiated Within Few Days of Filing Returns: President Droupadi Murmu
- Expected Changes in GST; Union Budget 2023-24 in the Finance Bill 2023
- Cost of Transport of Goods from Seller to Buyer does not form part of “Sale Price” under VAT Act
- Indirect levies generate 53% of govt tax revenue
- CESTAT Weekly Round-Up
- Supreme Court and High Courts Weekly Round-Up
- Expected Changes in GST; Union Budget 2023-24 in Finance Bill 2023
- AAR and AAAR Weekly
- Plans to Slash VAT on Electric Cars From 11 Percent to 1 Percent
- An Introduction to Special Economic Zones in Indonesia
- Japan Consumption Tax on digital services update
- Japan Adopts Peppol Network for e-Invoicing: Qualified Invoice Method
- Tax audits and controversy are returning in 2023
- 2023 tax reform proposals announced
- 78% urge election before tax hikes to cover Japan defence budget rise
- ESSTs – what are they and why there is no place for them in the tax system
- Inland Revenue Tax updates on North Island floods
- Govt, IMF at odds over Rs900bn fiscal gap, asks for rate increase
- Pakistan Extends Tax Breaks For Flood-Affected Taxpayers
- Guidelines issued on the online registration of books of accounts
- Senators want experts’ views on VAT refund for foreign tourists
- VAT refund for foreign tourists by 2024 – administrative costs – unfair to Filipinos
- VAT and WHT refund applications generally being handled quicker
- Tax incentives provided for donations to certain medical foundations
- Thailand Extends Incentives to Promote Electronic Tax Systems
- Ministry of Finance: VAT exemption for Foundation for the Promotion of the Arts and Crafts
- Thailand e-invoicing e-Tax and Invoice Receipt update
EUROPE
- ECJ C-733/22 (Valentina Heights) – Questions – Reduced VAT rate set for accommodation…
- ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT
- New ECJ VAT Case – C-37/23 (Giocevi) – Questions not yet released
- Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of…
- ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account
- ECJ C-746/22 (Slovenske Energeticke Strojarne) – Questions – VAT…
- Comments on ECJ C-615/21: Unlimited limitation period when determining VAT assessment according to AG CJEU not contrary to EU law
- Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing till March 2, 2023
- ECJ held that DAC6 violates the lawyer-client privilege
- This is what happened in the ECJ (VAT) in January 2023
- ECJ will deal with VAT on compensation for expropriated real estate
- EU overhaul of tourism operators VAT scheme may slip – TOMS
- Event Business Europe on April 18, 2023: VAT in the digital age: digital/real-time reporting – Implications for businesses and compliance processes
- Chatgpt: How can I react to a tax authority claiming a Fixed Establishment in the European Union?
- Manufacturing: How to ease VAT complexities (webinar February 14, 2023)
- Latest tax developments from the sports world
- Leveraging the EN-16931 for compliance in and outside Europe
- Call-off stock arrangements
- EU VAT reforms tracker
- 2023 VAT Rates in Europe
- VEG – Minutes 32nd meeting of December 6, 2022
- How to recover VAT from unpaid invoices?
- EU VAT treatment on Non-Fungible Tokens (NFTs)
- European Commission Takes Action to Ensure Complete and Timely Transposition of DAC7
- VAT Life. Second part. Towards a single Community VAT register
- EPPO investigation into cross-border VAT fraud with estimated damages of €32 million: 61 searches in 10 countries and 5 arrests
- Import into the EU :The practicalities
- Ryan VAT News from the European Union
- Ryan VAT News from the EU VAT Member States
- 2023 VAT rates in France and in 27 countries of the European Union
- Main Reforms of EU VAT Regime
- EU DAC 7 marketplaces’ transaction reporting update
- EU VAT on B2C digital services – MOSS & OSS
- VAT Refunds in the GCC and EU
- The Library of VAT in the Digital Age (VIDA) – Almost 2 months ago, European Commission issued the proposal
- ViDA proposals available in all languages in the week of Feb 6, 2023 – Consultation period extended till at least April 1, 2023
- ViDA: digital reporting based on e-invoicing
- ViDA proposals still only available in English – eight-week feedback period is (continuously) being extended
- Memorandum on proposed amendments to VAT EU Directive for Digital Age
- Ministry of Taxation: Belarusian Taxable Persons to Pay VAT on Behalf of Non-Registered Individual Entrepreneurs
- Payment of VAT on behalf of foreign individual entrepreneurs
- Direct attribution method: Practical details published–take advance of the tolerance period to…
- Requesting a certificate of validity for a European VAT number is now possible via MyMinfin
- Bankruptcy Trustees: reminder of VAT declaration and payment obligations
- Belgian implementation of the VAT warehousing exemption in violation with the Belgian…
- MOF clarifies a new procedure on VAT deduction effective as of January 1, 2023
- DAC7 Directive on AEOI for Operators of Digital Platforms
- Croatian Government Increases Pressure on Trade Sector Regarding VAT
- Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting
- Digital bookkeeping: Which rules come into force when?
- France Released an Updated Version of Its E-invoicing Technical Specifications
- Updated external specifications for e-invoicing and e-reporting
- France Released an Updated Version of Its E-invoicing Technical Specifications
- France B2B e-invoicing & B2C e-reporting July 2024 update
- Updated document: Electronic invoicing external specifications file, annexes and examples
- The reform of customs clearance in France: the new DELTA Import/Export (I/E)
- Sale of aids for blind and visually impaired people
- Ministry of Finance Issues Guidance on DAC7 Implementation Rules
- 2022 Annual Tax Act
- VAT conversion rates, overview for the year 2022
- Zero VAT rate on photovoltaic systems: Federal Ministry of Finance published draft of guidance
- VAT grouping, other VAT developments
- 2022 Annual Tax Act: Obligations for payment service providers and 0% for photovoltaic systems
- VAT Act amended by Annual Tax Act 2022
- VAT status and input tax deduction for research institutions
- Irish Revenue updates Tax and Duty Manual on Review of Opinions or Confirmations
- Irish Revenue updates procedures to prepare for new AES system
- Tax and Duty Manuals updated with VAT changes introduced by Finance Act 2022
- New Tax and Duty Manual on VAT treatment of dental services
- Irish Revenue updates Tax and Duty Manual on Importation of Motor Vehicles from UK
- Debt warehousing scheme updated
- Tax and Duty Manual on Electronic Relevant Contracts Tax System updated
- Tax and Duty Manual on Betting Duty Return and Payments Compliance Procedures updated
- Irish Revenue releases VAT Notes for Guidance to Finance Act 2022
- Irish Revenue removes Vietnam as a qualifying beneficiary under the GSP scheme
- VAT non-taxability of international transport: application uncertainties and possible solutions
- Ruling 218: Sale and lease back: new clarifications
- Intervention of the permanent establishment in the context of an intra-community transaction
- VAT on compensation for damages is not applicable
- Ruling 188: VAT exemption for cash service provided to a subject subject to the SIOPE
- VAT treatment of export chain supplies
- Out of VAT scope the transfers of assets existing in Italy as part demerger of a business unit and mergers carried out abroad
- Fixed Establishments: unexpected potential VAT liabilities from Intra-Community transactions
- Ruling 182: Supply of the medicine at the symbolic price of 1 euro
- Fraud concerning agricultural funds and VAT payments in Sicily – preventive seizure order of over €7 million
- Ruling 179: VAT exemption for mutual fund management services
- Supreme Court: Import VAT could be deducted despite late identification
- Ruling 175: Free of charge chartering of a vessel by research institution
- Technical specifications for electronic storage and the telematic transmission of the fee data
- 2023 budget law enacted, including certain measures relevant to multinational groups
- Lithuania increases VAT fines from 1 May 2023
- EPPO uncovers €580 000 fraud, EU funds fully recovered
- Director Fees: VAT or not VAT? Experiences from Luxembourg and other selected EU Countries
- Decrease of VAT rates starting 1st January 2023
- Abuse of law due to Jersey corporate structure
- No input tax deduction for partnership when renting a custom roof for solar panels
- No right to ”Irimierente” in the event of an official VAT refund
- Pro rata VAT deduction to be calculated with rental agreement
- Court of The Hague: Pro rata or actual use?
- Court of The Hague: Hospice provides short term housing and can deduct input VAT on construction
- Court of The Hague: No VAT exemption for regional support center services for home care organization
- VAT nomination exemption applicable to HOVO courses?
- From now on, tax advisors can litigate digitally at all courts
- Roof rental is not an economic activity for VAT purposes; abuse of law
- As of today, digital litigation in appeal for national taxes is possible
- At the beginning of February, we will remind entrepreneurs via text message about VAT returns
- According to AG, primary care providers perform VAT-exempt services for foundation
- VAT Act update: Credit not included in taxable base if separately stated
- Norway makes remotely delivered services taxable in its territory
- Mandatory e-invoicing postponed until 1 July 2024
- Ministry of Finance will postpone the obligation to issue e-invoices by KSeF for half a year
- Postponement of mandatory e-invoicing to 1 July 2024
- Poland mandatory B2B KSeF e-invoices delay to July 2024
- Poland Will Make B2B Electronic Invoicing Mandatory Through the KSeF Platform
- Making the apartment available to the managing entity may not benefit from a reduced VAT rate
- Avoiding paying taxes will be more difficult
- An entrepreneur can give a post-leasing car to his wife without VAT
- The Ministry of Finance has released a new version of the SLIM VAT 3 project
- Changes in the project of the National e-Invoice System (KSeF) following comments from business
- E-invoice and the National e-Invoice System (KSeF)
- VAT and the sale of plots created as a result of the division of agricultural property
- Excise duty in 2023: increase in rates and tightening of the system, but also some simplifications
- E-invoices later and not for consumers
- Mandatory KSeF will be postponed by half a year
- Avoiding paying taxes will be more difficult – the Sejm is working on changes in administrative enforcement
- The sale of plots considered as a supply of goods will be subject to VAT
- The sale of real estate is subject to VAT and exempt from PCC
- Updates on tax legislation concerning “Slim VAT 3 package”
- Technical problems with the List of VAT Payers on Jan 31
- Restricted deduction of input tax related to certain passenger cars extended
- Inconsistency criteria that ANAF can use to start a tax audit of a company in Romania
- Implementation of DAC7
- Council Implementing Decision to allow Romania to apply reverse charge on domestic supplies of…
- Russians in 2022 bought a record gold
- Loss of the right to exemption from VAT by an entrepreneur applying the Unified Agricultural Tax
- Proposed to exempt domestic and inbound tours from VAT
- It is planned to expand the list of goods subject to VAT at a reduced rate
- Tax Agency Clarifies Transitional Provisions on VAT Deduction for Specified Zero-Emissions Vehicles
- Notice on the change in the VAT-O calculation period
- Publication of the technical import guide adapted to the Customs Union Code (CCC)
- Spain reduces the scope of the Use and enjoyment rule
- Changes to Spanish VAT rates for food & feminine hygiene products
- Do vending machines in Spain have to comply with the TicketBAI requirements?
- Spain introduces VAT reverse charge on gold, mobile phones, and electronics
- Spain approves B2B electronic invoicing
- Supreme Court dictates that balloon rides do not have reduced VAT on passenger transport
- Memorandum on proposed amendments to VAT EU Directive for Digital Age
- Registration process in relation to fiscalization in Sweden
- Proposal for modernized VAT law
- Sweden MOF Seeks Comments on Memorandum to Change VAT Rules on Transfers of…
- What do companies in Sweden need to do to comply with the fiscalization requirements?
- Is VAT deductible on office furniture for the home office?
- Should Swedish VAT be paid for services performed within Sweden’s economic zone?
- E-receipts – Sweden
- Swedish business organization reaction to ViDA (focus on summary invoicing)
- Nuances of VAT taxation of import of foreign goods for their processing
- VAT on the cost of destroyed goods included in the budget compensation?
- Committee of the Verkhovna Rada supports the shortening of the period of VAT refund…
- DPS should unblock all PNs blocked during the war: the position of the People’s Deputy
- Can the amount of VAT included in the tax credit for the purchase of goods destroyed as a result of hostilities be…
- Which VAT payers can receive a budget refund?
- Criteria to determine if a VAT taxable person qualifies as “risky”
- Form regarding the non-compliance of the VAT payer with the risk criteria
- Improvements to the leased property and its return to the landlord
- How the Council is proposed to speed up VAT refunds: a new draft law
- FTT: BACHRA – penalty to director – denial of input tax deduction on Kittel grounds
- FTT: DUNNE – DIY Builders Scheme – whether planning permission for a dwelling – no – appeal…
- HMRC procedural changes for progressing option to tax notifications
- When is Children’s clothing made from the skin of goats zero rated?
- HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021
- FTT erred in deciding Nakd bars were confectionery for VAT
- HMRC Guidance: Pay less import duty and VAT when re-importing goods to the UK
- HMRC releases guidelines on VAT penalties and interests for 2023
- A minor change which could mean major headaches
- How claims are processed
- New guidance on repayment interest
- HMRC Guidance: Check which records to keep for second-hand vehicles you move to Northern Ireland for resale
- HMRC Guidance: How to work out the value of a vehicle for the second-hand motor vehicle payment…
- HMRC Guidance: Get your postponed import VAT statement
- HMRC Guidance: Making Tax Digital for VAT as an agent: step by step
- UK VAT News – Indirect Taxes newsletter – January 2023
- HMRC seeks complete ‘digital fingerprint’ of online interactions to help fight fraud
- HMRC Guidance: Complete your VAT Return to account for import VAT
- TOMS – negative margin permitted? The Square case
- FTT: Pavan Trading Limited – zero-rating – evidence of export
- HMRC Research and analysis: Retained EU law dashboard
- Man admits dodging £1 million of VAT
- Children’s clothing made from the skin of goats is zero rated, but only if not made from Yemen, Mongolian or Tibetan goats
- Ince Gordon Dadds: VAT recovery on takeover costs – FTT
- FTT: Claim for overpayment on the basis that reduced rate for domestic fuel should have applied…
- FTT: Zero-rating – evidence of export
MIDDLE EAST
- Saudi Arabia introducing ‘customs clearance within 2 hours’ initiative at all ports
- ZATCA Circular: VAT on Financial Services
- The second wave of e-invoicing integration phase
