VAT and birthdays
Many of my friends turn 50 this year. Which means that I see many of them again, after not having seen them for a long time. Which is great, but sometimes also awkward. We may have mentioned this before, but what do you tell people when you’re at a birthday party and someone asks you: what do you do for a living?
Do elephants really never forget? HERE
Besides talking about ‘the good old times’, and about whether or not you have changed / gained weight / lost hair, you probably end-up talking about your work. But admitting that you’re doing VAT is sometimes difficult. Instead of saying what they do, we heard people saying that they were pole-dancer in a nightclub, or a tamper in a circus. But they weren’t. They were VAT people!
Of course we understand that it can be difficult explaining what you do. “I do something with VAT”, to most people sounds like “Booooooring”. Or, in the best case scenario, they ask you what that actually means. So you have to be prepared to give an example.
Luckily, there are plenty of examples that you can use. ECJ case-law.
For example, you can tell them that bridge is not considered a sport, because there is no physical exercise. So why should darts be considered a sport? And if that’s considered a sport, why is drinking beer not a sport?
Or you tell them about the case on flavoured beer, where the excise duty is not levied on the added sugar. And that if products contain alcohol, they are not automatically always subject to excise duties, such as mouth-wash.
I think that some of my friends have misunderstood a little what I have told them. I told them about the Faaborg-Gelting Linien case, which was probably not the best choice. Besides some glassy eyes, I was offered a beer as comfort, asked if I was already drunk, and one friend declared that he now wants to go on a cruise that departs from a country where the VAT and excise duties are the lowest, so they can get drunk cheaply before the boat arrives in the next harbour. I probably should have explained them the case a little bit less enthusiastic…
If you’re looking for more examples on ECJ-cases, you can of course find all of them on VATupdate.com.
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.
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WORLD
- Chatgpt: Is there VAT impact on ESG?
- As an SAP Customer, What are My Options for E-invoicing Compliance?
- Top 10 Accounts Payable (AP) trends for 2023
- Tax Compliance and E-Invoicing: Which Protocols are Chosen
- Chatgpt: How do I fully automate my VAT compliance processes?
- Tax Management Through Blockchain – Will This Ever Be Possible?
- VAT country guides
- Live VAT / GST transaction e-invoicing global tracker
- Which countries have introduced OECD’s SAF-T?
WEBINARS / EVENTS
- Webinar: Digitizing indirect tax: Tax technical updates & tax technology tools (recorded version and slides)
- IVA Conference: The world of VAT – a kind of fiscal theme park, Noordwijk (Amsterdam), The…
- E-Invoicing Exchange Summit – VATUpdate.com welcomed as media partner
- Meet Zampa Debattista @ICE London (Feb 7-9, 2023)
AFRICA
- Botswana MOF Posts 2023 Budget Speech
- Botswana: Indirect Tax proposals in budget 2023-2024
- Review of the list of VAT zero-rated or exempt items
- Introduction of electronic billing/invoicing platforms to improve VAT compliance
- Democratic Republic of the Congo to Introduce a Carbon Tax
- Congo (Dem. Rep.) Introduces Mandatory Electronic Annex to Value Added Tax Declaration
AMERICAS
- Argentina e-commerce gig & sharing marketplace VAT deemed supplier – 2023
- Argentina Announces VAT On Gig And Sharing Economy Sales
- Changes to VAT and healthcare
- Minister of Finance Increases VAT Burden for Health Insurers from 1 April 2023
- Consumers will get another eight months of 7.5% VAT on electricity
- Barbados Lower House Considers Bill to Temporarily Reduce VAT on Electricity Supplied to Domestic Premises
- Canada to exempt crypto mining from GST/HST
- Canada Revenue Agency: Cryptoasset Mining Activity Not Subject to Sales Tax Under Proposed Rules
- Panama’s Tax Authority issues a calendar with implementation phases of the electronic invoicing system for operations and services carried out by banks and financial institutions
- Panama Establishes Schedule for Banks and Other Financial Institutions to Implement E-Invoicing
SAINT VINCENT AND THE GRENADINES
- KPMG reports: Arizona, Michigan, Texas, Wisconsin
- Sales Tax Compliance Prep for the Big Game
- Update on local jurisdictions and sales tax
- United States Launches Electronic Invoicing Pilot Project
- Missouri: Intercompany Resales of Configured IT Equipment are Deemed to Qualify for Exemption
- Illinois DOR Addresses Taxability of Software Provided Through Cloud-Based Delivery System
- New York: Publication on Local Tax Rates on Residential Energy Revised
- The Pitfalls of Closing a Sales Tax Permit: What to Consider
- New York revised a publication listing local sales and use tax rates on clothing and footwear, effective March 1, 2023
- A 30% national sales tax? Abolishing the IRS? What the FairTax Act of 2023 would do
- Evers proposes local sales tax hikes to fund government (Minnesota)
- State and Local Sales Tax Rates, 2023
- Transaction privilege tax (Arizona)
- Sourcing of local sales tax on internet orders (Texas)
- Rolling stock use tax exemption (Michigan)
- US Georgia 4% sales tax proposal for digital services
ASIA-PACIFIC
- No GST Applicable On Supply Of Vouchers: Karnataka High Court
- CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject…
- TDS Rate Chart for FY 2023-2024 (AY 2024-2025)
- Delay in VAT Refund: Delhi HC Slams Dept for Unnecessary Burden If Interest on Ex-Chequer and…
- Regular taxpayers can opt for Composition Scheme for FY 2023-24; GSTN enabled functionality
- Interest on delayed payment of tax under section 50 of GST act – An analysis
- TDS Not Applicable to Trade Discount to Customers: ITAT
- No TDS on Software Trading If Sales Tax is Already Remitted: ITAT
- Expiry of E-Way Bill during Transportation due to Breakdown of Vehicle: Calcutta HC Upholds Proceedings
- RoDTEP on Exports to Nepal and Bhutan – Customs v. FTP
- Sale of Voucher is not chargeable to GST – High Court
- VAT: Writ Court cannot decide on Classification of Goods, rules Calcutta HC
- Madras HC Allows Carry Forward of Unadjusted VAT TDS to GST regime
- Punjab imposes 90 paise per litre VAT on petrol, diesel
- E-Invoicing For Reverse Charge Transactions
- ICAI issued Handbook on Exempted Supplies under GST
- ICAI issued Handbook on Blocked Credit under GST
- ICAI published a Compilation of Significant Judicial and Advance Rulings in GST
- Union Budget 2023: India Proposes GST Amendments to Scope of Online Information and Database Access Retrieval, Penalty for Offences by E-Commerce Operators
- GST Council meeting delayed; likely to be held February end
- Gujarat Government releases Model GST Audit Manual 2022
- India delays simplification of GST rates until 2024
- India will not merge GST tax rates in 2023-24: Revenue Secretary Malhotra
- Government will not merge GST tax rates in 2023-24; Official
- Changes in GST Portal: GSTN modifies Auto-population of ITC in GSTR-3B
- 5 Key Questions About e-Invoicing in Kazakhstan
- Rules for exemption from VAT in the EAEU will be amended
- Vietnam to Provide Tax Payment Extensions in 2023
- Draft Circular on Determining Origin of Imported and Exported Goods
- Vietnam MOF Seeks Comments on Proposed Deadline Extensions for Various Tax Payments
- Vietnam imposes marketplace VAT transaction reporting
- Changes for e-commerce platform providers
- Ministry of Finance is collecting comments on draft Decree extending the deadline for payment of VAT
EUROPE
- ECJ C-741/22 (Casino de Spa and Others) – Questions – Different treatment for online lotteries offered by…
- Flashback on ECJ Cases – C-3/09 (Erotic Center) – Individual cabin for watching movies on demand are not considered ”granting cinema access”
- ECJ Customs C-788/21 (Global Gravity) – Judgment – Customs classification of tubular transport running…
- Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!
- Comments on ECJ C-482/21: Taxable amount and Insurance of Indemnities
- Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt
- ECJ Customs C-635/21 (LB GmbH (Air loungers)) – Judgment – Tariff Classification of Air Loungers
- ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse…
- ECJ C-482/21 (Euler Hermes) – Judgment – Taxable amount and Insurance of Indemnities
- Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing till March 9, 2023
- VAT calendar 2023
- Understand the latest EU tax laws and changes
- Impact of the EU’s Carbon Border Adjustment Mechanism
- EU ‘Fit for 55’ agreement: impacts for many businesses EU ‘Fit for 55’ agreement: impacts for many businesses
- E-commerce (DAC7, CESOP) – next steps of the Government in the implementation of EU regulations sealing VAT
- European Commission publishes proposal for a “Green Deal Industrial Plan for the Net-Zero Age”
- Report shows broad range of penalties for customs infringements
- Status of e-Invoicing in Central and Eastern Europe (CEE countries)
- The National e-Invoice System (KSeF) Postponed to July 2024
- EU-Moldova: New agreements on closer cooperation in the areas of customs and taxation
- Policy paper: UK-EU Trade and Cooperation Agreement: Trade Partnership…
- European Union: Various Changes to Forms & Intrastat Thresholds
- ViDA Proposal Now Available In All EU Languages
- ViDA available in all languages – the clock now starts ticking to submit feedback (deadline 4 April 2023)
- Finland’s view on ViDA
- VAT in the Digital Age: Introduction (part 1) – Blog of Less Grey
- Belarus Clarifies New VAT Reverse Charge Requirements for Acquisitions from Foreign Individual Entrepreneurs
- Russia-Belarus Agreement on General Principles of Indirect Taxation Enters Into Force
- Get your certificate of validation of an EU VAT number through the Belgian MyMinfin platform
- The Belgian VAT rules for converted buildings face increased pressure!
- Sale of renovation with VAT: that’s the question
- Bankruptcy trustees: Reminder of VAT declaration and payment obligations
- Belgian Parliament Considering Amendments to Improve Processing of Periodic VAT Declarations and Payments
- New CTC Project – “Fiscalization 2.0.”
- Project Fiscalization 2.0 in Croatia: Implementation of a system for cashless payment via e-Invoice with an integrated e-Archive and advanced online bookkeeping in the VAT system
- Croatia Converts VAT Thresholds to Euro Values
- Croatia Tax Agency Announces VAT Electronic Reporting Deadline for Specific Goods
- Croatia introduced a project called “Fiscalization 2.0.”
- VAT deduction for dining in connection with the production of television
- Sale of building plots used for VAT-exempt business or made available free of charge
- Sale of building plots used for VAT-exempt business
- Denmark Tax Agency Explains VAT Treatment on Sale of CO2 Credits, Reverse Payment Obligation
- Case: Penalty, VAT fraud, tax fraud, increased, additional fine
- Ruling: Sale of CO₂ credits – reverse payment obligation
- com reaches million-dollar settlement with French tax authorities
- Consultation on new rules for import VAT payment and declaration
- FTA publishes new DAC 7 administrative guidelines
- Consultation on new rules for import VAT payment and declaration
- Multilingual VAT Refund App Travelers To France: Tax-Free Shopping Announced
- Clarification relating to the scope of the VAT exemption applicable to the supply of dental prostheses
- Guidance: VAT rate applicable to special equipment, materials and equipment for people with disabilities
- Sovos E-book: Preparing for Frances mandatory continuous transaction controls in 2024
- Payability of VAT on instalments for the delivery of goods
- VAT exemption of private hospitals: 40% quota in accordance with Union law?
- German exemption on corrected intra-Community supplies in 2023
- German VAT rate changes in 2023
- Tax authorities publish guidance on DAC 7 implementation law
- BFH decision about VAT supply of heat from a combined heat and power plant
- Ministry of Finance letter on Platform Tax Transparency Act (PStTG – implementation of DAC7 Directive)
- Update of the VAT decree (UStAE) and repeal of outdated BMF letters
- MOF Posts Letter on Temporary Regime Unauthorized VAT Invoices
- Federal Ministry of Finance: When is VAT chargeable on partial supplies and instalment payments?
- AADE: specific cases when there is an option to issue manual receipts in Greece
- Tracking tax evaders with a click
- Certification and collection of VAT for importation of leased aircraft
- VAT Guide – Greece
- Revenue eBrief No. 022/23: The Liquor (Excise) Licence Compliance Procedures manual
- Revenue eBrief No. 023/23: Customs Export Procedures Manual
- Pre-Filled VAT Returns for Certain Taxpayers
- Ruling 208: Group VAT settlement also for non-resident companies identified in Italy
- No VAT refund for Canadians due to absence of the reciprocity condition
- Ruling 209: Group VAT settlement – subjective scope – non-resident companies residents identified directly in Italy
- News of the 2023 VAT return and the use of the 2022 credit
- Ruling 208: Merger between AIFs: when they are relevant for VAT purposes
- Ruling 207: Management of ATMs – Treatment for VAT purposes
- Italy pre-filled VAT returns option
- The pre-compiled VAT return makes its debut
- Ruling 203: Misapplication of reverse charge – recovery of non-deducted VAT
- Italian VAT investigation into Booking expanded
- The pre-compiled VAT return makes its debut
- Leaseback is not always a transfer of goods for VAT purposes
- Is the extension of the legal warranty of conformity always exempt for VAT purposes?
- Investigation into VAT fraud Booking.com further expanded
- Transactions that count for the frequent exporter threshold
- EU-Moldova: New agreements on closer cooperation in the areas of customs and taxation
- VAT refund program for agricultural producers
- VAT in the Digital Age: Introduction (part 1) – Blog of Less Grey
- Extension of VAT Exemption for specific taxable individuals
- The regional support centre home care organization owes VAT for mediation between care recipients and…
- No VAT-exempt rental of guest rooms by low-care hospice
- District Court of The Hague rules that the rental of closed and shared spaces is one exempt composite supply
- Court of Zeeland-West Brabant: Financial interdependence for VAT group missing
- Court of Zeeland-West Brabant: VAT exemption for payment transactions does not apply
- Court of Zeeland-West Brabant rules about intracommunity acquisitions and fraud
- Pro rata VAT deduction to be calculated with rental agreement
- Ministries confirm: Regulations regarding secondments for appropriate education remain unchanged
- Dutch Customs’ determination of when amendments can be made to customs declarations too strict
- Dentists do not get a refund of VAT on new business premises, sue mortgage lender
- Reminder – Certain Transactions Between Head Offices and Branches Reportable for Dutch VAT…
- Court of The Hague confirms input VAT correction for unpaid invoices
- Extension of VAT Exemption for specific taxable individuals
- Court of North Holland: Composite supply for managing and investing pension assets, paying out pension rights and conducting the necessary administration
- Decision note accompanying BNC sheet Directive and regulation on VAT rules for the digital age
- BNC file change administrative cooperation directive taxes
- Tax legislative proposals European Commission
- One in three self-employed entrepreneurs does not reclaim VAT on transport
- Prison sentences demanded for serious import VAT fraud
- Cross-Border VAT Updates
- E-mobility – a new sector in strong growth: VAT aspects of electric car charging from an EU perspective
- Norway drives change to VAT on electric cars
- Public consultation on DAC7
- VAT Act: Who is a tax representative?
- You have to pay VAT when the sale goes beyond the ordinary management of private property
- The government has adopted another package of changes in VAT
- Non-contractual use of the premises may be subject to VAT
- Settlements within the VAT group without the mandatory KSeF
- In the case of intra-Community acquisition of goods, VAT must be accounted for
- Avoiding paying taxes will be more difficult – the Sejm adopted the amendment
- The farmer does not always have to keep records of fixed assets
- The government has adopted the SLIM VAT 3 package – new solutions from April 2023
- Poland Modernizes VAT Refunds For Tourists
- Prime Minister Announces Draft Act to Implement Measures to Combat VAT Fraud
- Poland’s KSeF e-invoicing postponed by six months
- VAT refund for gaseous fuels
- Common benefits from the implementation of the invention are not subject to VAT
- Further VAT sealing in the e-commerce sector adopted by the government
- Crane is a means of transport
- Government issues Decree reducing the VAT rate on certain goods
- Poland SLIM VAT 4 2024
- MOF Announces Changes in Draft Bill to Implement VAT E-Invoicing System
- “Slim VAT 4 package” announced
- VAT rate ambiguities interpreted in taxpayers’ favour
- Incorrect NIP does not deprive VAT deduction
- New Amendments Regarding the Application of the RO E-transport System
- Romania Implements DAC7
- Ordinance Implementing DAC7 EU Directive on AEOI for Digital Platform Operators
- Russia-Belarus Agreement on General Principles of Indirect Taxation Enters Into Force
- How can hotels confirm the right to the 0% VAT rate
- Proposed to introduce zero VAT for ship repair enterprises
- Russia Clarifies VAT on Cross-Border Patent and Trademark Service Supplies
- Rulebook on Amendments and Supplements to the Rulebook on VAT was adopted and published
- MOF announces Tax deadline for February 2023
- Consolidated Text of VAT Law
- From 1.1.2023: VAT bad debts relief & obligation to correct deducted input VAT
- Obligation to calculate VAT upon cessation of taxable economic activity and correction period for fixed assets
- Taxation of personal assistance services with VAT
- VAT rate for fruits, bread, etc.
- Deadlines for the implementation of computerized invoicing systems in Spain
- Resale vehicle subject VAT for 50% of the value
- Sweden edges towards B2B e-invoice mandate
- Clarification: Input and output VAT can be the same issue in other cases as well
- Sweden takes closer steps towards mandatory e-invoicing
- Legal case: Management of divested claims
- Switzerland progresses 4% streaming tax via VAT return
- New obligation for streaming services to invest in Swiss filmmaking determined by VAT return
- Fuel cards and VAT – Swiss tax administration comments on VAT treatment of fossil…
- Guidance about VAT rate increase per 1 January 2024
- Wartime export security regime: what about VAT?
- How to determine the VAT tax base in the case of goods imported in international postal and express shipments?
- Ukraine Clarifies VAT Treatment for Supplies of Software
- Ukraine Halves Audit Time Limit for VAT Refund Claimants
- Ukraine Clarifies VAT Treatment of EU Grants Received by Ukrainian Taxable Persons
- From April 1, new forms of tax invoice and VAT reporting will be effective
- What tax benefits from VAT have ceased to apply since January 1, 2023?
- Advertising services to a non-resident under a commission agreement
- Shortening the period of VAT refund checks: the law has been adopted
- Does the period for the inclusion of VAT amounts in the tax credit on the basis of tax invoices received…
- Policy paper: UK-EU Trade and Cooperation Agreement: Trade Partnership…
- Isle of Man Notes Change in Interest Rates for VAT and Other Indirect Taxes
- FTT: Default Surcharge: Reasonable excuse
- FTT: VAT zero rating: Evidence of export
- FTT: Overpayment of VAT on sale of domestic fuel
- FTT: DIY Builders Scheme: Dwelling
- Upper Tribunal: VAT refund on healthcare facilities
- HMRC Guidance: Education and vocational training (VAT Notice 701/30)
- So what does VAT registration mean?
- Sunscreen won’t be made VAT-exempt, says Financial Secretary, despite MP’s campaign
- Online Sales Tax: Policy Consultation (decision not to proceed with such a tax)
- Extension ineligible for VAT DIY Housebuilder scheme
- Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal
- HMRC Guidance: Fulfilment House Due Diligence Scheme registered businesses list
- HMRC Guidance: Safety and security requirements on imports and exports
- Guernsey Committee Tables An Alternative To A New GST
- VAT TOMS: No repayment for negative margin
- Exemption of fund management services
- Isle of Man Notes Change in Interest Rates for VAT and Other Indirect Taxes
- Isle of Man Increases Interest Rates for Late Payment and Repayment of VAT and Other Indirect Taxes
- Selling goods using an online marketplace – new guidance
- How to remove penalty points under the new system
- What are split payments?
- Discounts – value of supply. The TalkTalk case
- Insurance partial exemption
- Luxury retailers call for return of VAT rebates for overseas shoppers
- DIY Housebuilders’ Scheme – The Dunne case
- Plastic Packaging Tax: invoicing requirements amended
MIDDLE EAST
- S. additions to Export Administration Regulations (EAR) entity list
- Analysing VAT’s influence on UAE economy now and into the future
- UAE: FTA and e& collaborate to offer support for Muwafaq package
- VAT will remain ‘key source of revenue’ for UAE
- VAT will remain key source of revenue; Dh95.4 billion collected since 2018
- FTA seminar about upgraded digital system for refunding tax to tourists
