Humour
Humour is different for everyone. It depends on the person, but perhaps even more on the background, culture and the social environment. Yet, it’s rare to go through a day and not encounter humour in some form. Humour is a common mode of communication used in media and incorporated in daily social interactions.
April Fools Day was here again. What should companies do?
According to scientific studies, Laughter has been found to occur on average 18 times a day in response to various types of humour. And that’s good, because other studies show that humour is good for bonding, social relationships, psychological health, and even has pain-reducing effects.
But what makes a joke funny? There are 2 key elements that are important: unpredictability (or surprise) and comprehension. The surprise-element comes from the logic that is used to ‘build-up’ the joke. The comedian follows the logic that the listener understands. But instead of following the logic, he uses his punchline mislead the listener. There, the second element comes in. The listener must be able to comprehend the difference between the expected outcome, and the punchline. If the comprehension does not take place, the joke is not perceived funny.
Where have we heard that before? Ah yes, with almost any story we tell about VAT. Whenever we tell a VAT story, about a question or situation we dealt with for a colleague of client, or a court case we read, or a presentation we did, it’s always difficult to persuade the listener to laugh. First of all, they have difficulty following the logic of the VAT rules, and if you then try to come up with a surprising element or a punchline, there is no comprehension at all.
Or perhaps that’s just us. You like the stuff we post on our website, right? You agree with us that VAT is Fun? Please share with us you funny (or not so funny) VAT stories by sending us an email or leaving a note on our LinkedIn page.
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
- Job opportunities in Ireland, the Netherlands and Switzerland
- Job opportunities in Belgium, the Netherlands and Poland
- SNI became the PEPPOL Service Provider in Japan
- Global VAT changes April 2023
- Global views on VAT treatment of physical goods
- SAP: Updating Intrastat Electronic Fil
- Global e-invoicing and digital reporting tracker
- Developments summary of the taxation of the digitalized economy
- Did you already join our LinkedIn Groups on …
- The Future of EDI and B2B Meets AI
- Breaking Through Global Indirect Tax Challenges with Vertex O Series Edge
- Global VAT developments on E-Commerce/E-Services in March 2023
- Duty risk – relocation of production may lead to penal duties
- Incoterms®, customs and VAT
- EY 2023 Tax Policy and Controversy Outlook
- What is a Tax Engine?
- Worldwide VAT, GST, and Sales Tax Guide 2023
- E-invoicing and tax compliance in an increasingly complex, ever-changing world
- Digital Services Taxes DST – global tracker
- Sales Tax and VAT Compliance Software Market Size 2023: Share, Technology, Growth…
WEBINARS / EVENTS
- Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)
- Webinar Sovos: A Guide to European VAT Compliance (20 April 2023)
- Event: E-Invoicing Exchange Summit Americas in Miami (April 24 until 26, 2023)
- Vertex Exchange Europe 2023: Think forward, think tax – Pierluigi Collina will join us as a guest keynote speaker (May 9, Barcelona)
AFRICA
- Temporary reduced VAT rate expires on 31 March 2023
- Botswana VAT Rate to Increase from 12% to 14%
- Botswana Tax Agency Announces Reversion to Standard VAT Rate April 1
- Taxpayers educated on E-VAT system
- 5 Major Developments in Ghana
- Ghana Aiming to Complete E-Invoicing Rollout By 2025
- Kenya to scrap 1.5% Digital Services Tax
- VAT on exported services and liquefied petroleum gas (LPG) will be removed
- 5 Major Developments in Kenya
- Kenya Tax Appeals Tribunal reiterates that private ruling is binding on Tax Authority
- Nigeria’s Finance Minister Lied in Claiming Country’s VAT Rate Lowest in The World
- 5 Major Developments in Nigeria
- Nigeria Urged to Grow VAT Revenue
- Nigeria: Obligation of cross-border electronic invoicing through the Central Bank of Nigeria
- SARS: Declaration for the supply of second-hand goods
- 5 Major Developments in South Africa
- E-Invoicing and PEPPOL in South Africa (Everything You Should Know)
AMERICAS
- Bolivia e-invoicing SFE update
- Deadline for “Fourth-Group of Taxpayers” to issue E-Invoices extended to June 1, 2023
- Canada Bank Seeks Millions in Sales Taxes It Says Paid in Error
- 5 Major Developments in Canada
- GST/HST Treatment of Payment Card Clearing Services
- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Treatment of Credit Unions
- Tipping/gratuities subject to GST/HST?
- Rigs used for commercial geothermal drilling will be exempt from PST, effective…
- Boats with attached harvesting equipment primarily used in rice farming will be exempt from PST, effective retroactively to 1 April 2019
- Storage containers and buildings specifically used for storing commercially grown produce will be…
- Labour and materials to repair and install exempt medical equipment will be exempt from PST, effective on 1 April 2023
- Trinidad and Tobago Extends Tax Amnesty Period
- Trinidad and Tobago Manufacturers’ Association: Govt must pay VAT refunds
- United States increases tariffs on aluminium from Russia
- Sales Tax Astrology Service: Aligning Your Tax Strategy with the Stars
- Virginia Extends Sales Tax Exemptions for Natural Gas and Oil
- South Dakota Temporarily Lowers Sales Tax Rate
- Utah to Impose Sales and Use Tax on Leases of Personal Property Effective July 1, 2023
- Mississippi to Charge Sales Tax on Computer Software and Digital Products July 1st, 2023
- Virginia: Data Center Exemption Extended
- Oklahoma: Local Rate Change Announced
- Ohio Upholds Assessment Due to Insufficient Documentation to Support Out-of-State Sourcing
- New York Refuses to “Split the Baby” and Treats Integrated Service as Taxable Software
- Washington Appellate Court Holds that Taxpayer’s Services Qualify as Exempt Data Processing
- Mississippi: New Law Addresses Taxability of Computer Software Services and Remote Access
- Kentucky: New Law Revises Taxability of Services Including Computer Software Access Services
- Massachusetts Department of Revenue Releases Guidance on a De Minimis Exception for…
- Wisconsin Determines StubHub is Liable for Sales and Use Tax
- Proposed Superfund Tax regulations address many issues, but leave others open
- Mississippi Exempts Property First Used Out-of-State from Sales Tax
- New Jersey: Bulletin on Taxability of Leases and Rentals Revised
- Virtual services subject to sales and use tax (Rhode Island)
- Temporary reduction in sales tax rate (South Dakota)
- Colorado Retail Delivery Fee Increase Effective July 2023
- Arkansas: Manufacturing Machinery and Equipment Exemption Expanded
ASIA PACIFIC
- 5 Major Developments in Australia
- ATO update: Nine GST determinations on waiving tax invoice requirement registered
- UK parliament passes Australia-UK Free Trade Agreement legislation
- Azerbaijan exempts presentation of products of media entities from VAT
- Project “VAT Back” (stimulation of cashless transactions) is being continued
- Expanding Fully Digitalized E-Invoice Pilot Program
- 5 Major Developments in China
- China issues Preferential Tax Policy for Small Firms, Household Businesses
- China to Implement Zero Tariffs on Coal Imports to End-2023
- Latest GST Amendments Effected from 01.04.2023 vide Notifications Issued on 31-03-2023
- CBIC notifies Full Fee Waiver for delayed filing of GST Return Form GSTR-4 with Nil Tax Payable
- Major Reliefs in GST Regime: Central Govt notifies Amendments to GST Return Filing Late Fees, Cancellation of Registration and More
- CBIC notifies New Procedure for Revocation of Cancellation of GST Registration
- Amnesty cum Late Fees Reduction for Annual GST Return
- GST registrations cancelled for non-filing of Return – Amnesty Scheme notified
- GST: Time limit under section 73(10) for issuing order increased by 3 months
- Final Return GSTR-10 Amnesty/Late Fee Reduction
- Aadhar authentication & biometric verification rules under GST amended
- NIC introducing the second portal of the e-Invoice system from April 1, 2023
- LLP is a body corporate & liable to charge GST on security services
- Input Tax Credit not allowed due to Supplier’s Default – Madras HC
- Central Govt notifies Customs Duty Exemption for all imported drugs and Food for Special…
- Karnataka HC quashes Rule 89(4)(C) of CGST Rules, 2017
- Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC
- Expiry of GST e-Way Bill during Transit: Tripura HC quashes imposed Penalty
- Actor Anushka Sharma Liable to Pay Sales Tax as First Owner of Copyright: Sales Tax Dept in Bombay HC
- CGST Rule 89(4C) Amendment regarding Valuation of Zero-rated Supply of Goods Unconstitutional: Karnataka HC
- VAT cases: SGST Department serves notices on 8,000 assessees
- Indirect tax dept employs data analytics, big data, and AI/Machine Learning
- ATR Training to Commercial Pilots do not result in Qualification but only Course Completion…
- Lok Sabha approves setting up of GST Appellate Tribunal to solve disputes
- GST Checklist for the End of Financial Year 2022-2023
- Top 22% firms remit 90% of GST kitty, says Union Finance Minister Nirmala Sitharaman
- Key GST Compliances for Year End 2022 & New Financial Year 2023
- Increases Customs Duty on X ray Machine import from 10% to 15%
- Weekly GST Communique dated March 27, 2023
- March 23 GST Compliances / Tasks
- Supreme Court and High Court Weekly Round-Up
- CESTAT Weekly Round – Up
- Important Things from GST Aspect to Remember This March 2023 ending!
- TDS on online gaming applications now effective from 1 April
- 5 Major Developments in Indonesia
- VAT on Delivery of Certain Four-Wheel Battery-Based Electric Motorized Vehicles and Certain Bus Battery-Based Electric Motorized Vehicles Borne by the…
- Input claim on Indonesia VAT – Business not yet started the production
- Japan’s Qualified Invoice System Roll-out Approaches
- Japan: E Invoicing Standard
- Japan releases e-invoicing FAQ
- Kazakhstan To Levy Turnover-Based Tax on SMEs In Place Of VAT
- 5 Major Developments in Kazakhstan
- The rules for VAT refunds from the budget have been amended
- Postpones imposing Sales Tax on Low-Value Imports
- New Sales Tax on The Horizon: Not an April Fools’ Joke!
- 5 Major Developments in Malaysia
- Malaysia e-invoicing 2024
- Delay in Implementation of Sales Tax on Low-Value Goods
- What is the letter of Authority? – BIR Audit process
- Gatchalian Files VAT Refund Bill: It’s Time to Incentivize Foreign Tourists
- FIRB moves to Resolve VAT Issue
- Filipino Exporters Urge VAT Policy Breakthrough Before April
- 5 Major Developments in Singapore
- Carbon Pricing (Amendment) Act 2022 comes into force on 7 March 2023
- Singapore: InvoiceNow electronic invoicing project via Peppol
- 5 Major Developments in Thailand
- Proposed Income Tax and VAT Exemption on Offering or Trading of Investment Tokens
- FTA updates for Thai importers and exporters
- How does E-Invoicing work in Uzbekistan?
- Uzbekistan Extends Zero Customs Duty on Certain Consumer Goods Until 2024
EUROPE
- 5 Major Developments in Europe
- Preparation is Everything as E-Invoicing Reforms Sweep across Europe
- Brexit: UK and EU agree on Major Changes to the Northern Ireland…
- EU-UK Windsor Framework – Northern Ireland Energy Saving Zero-Rating VAT
- EU-UK relations: Joint Committee adopts new Windsor Framework arrangements and Partnership Council looks to the future
- Will the Northern Ireland protocol benefit business?
- A Guide to Postponed VAT Accounting (PVA) for E-Commerce Sellers
- Flashback on ECJ Cases C-280/04 (Jyske Finans) – Exemption for delivery of goods for which the right to deduct is excluded – Resale of used vehicles by the lease company
- This is what happened in the ECJ (VAT) in March 2023
- Comments on ECJ C-607/20: Accounting for VAT on services given free of charge in the context of a UK business that had given vouchers to its staff to recognize…
- Comments on ECJ C-612/21 & C-616/21: Municipalities are not taxable persons for which they receive subsidies
- Comments on C-42/22: VAT liability of car parts sold by insurer
- Agenda of the ECJ VAT cases – 4 Judgments till end of April 2023
- Comments on C-180/22 (Mensing) – Opinion: According to AG, VAT in the Mensing case is a taxable amount
- Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in…
- New ECJ VAT case C-184/23: Finanzamt T II vs. DE
- Flashback on ECJ cases C-269/03 (Vermietungsgesellschaft Objekt Kirchberg) – Immovable property rental exemption – Right to opt for taxation – Deduction of input tax – Prior approval by tax authorities
- Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity
- ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
- ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for…
- Comments on ECJ C-289/22: Due diligence in VAT is still crucial
- New ECJ VAT case C-182/23: Makowit vs. PL
- New ECJ VAT case C-179/23 Credidam vs RO
- Latest News on E-Invoicing in Estonia, Lithuania, and Latvia
- NFT’s – VAT Committee’s Initial Reflections
- New obligations for online platforms (CESOP)
- Significant amendments to the Rules of Procedure of the General Court of the European Union will come into force on 1 April
- Data on Taxation Trends (source European Commission)
- Next phase in new EU safety and security requirements for imports from 1 March
- Wise Persons Group on Challenges Facing the Customs Union (WPG)
- Analysis of the EU VAT Committee Working Paper on treatment of NFTs
- EU Reverse Charge: What Is It and Who Is It For?
- Important EU VAT developments for platforms
- European Union: Commission tables proposal for Green Claims Directive
- DAC7: Reporting Obligations for Online Platforms in the EU
- Commission proposes more transparency and less red tape for companies to improve business environment in the EU
- EPPO Chief Prosecutor: Complexity of cross-border schemes requires elaborate tools and close cooperation between countries
- 4APPS: VAT in the Digital Age, is your company sufficiently prepared?
- Italian Banking Association (ABI) – Input into the public consultation of the European…
- EU quick fixes to e-commerce rules before VAT in the Digital Age
- VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes
- EU Payment service providers’ seller 2024 VAT reporting – update
- InHouse Tax Forum (Belgium) – Input into the public consultation of the European Commission on VAT in the Digital Age (ViDA)
- VAT rate developments in Europe to combat energy crisis and inflation
- Benefits of E-Invoicing for Your Business
- Suspension of an excise license is contrary to EU law if the suspension is of a criminal nature
- Newly proposed VAT rules for sharing economy platforms – some fine-tuning needed?
- Different countries, different VAT
- Recent customs changes – EU trade agreements with third countries
- Input into the public consultation of the European Commission on ViDA: IDW Institut der Wirtschaftsprüfer in Deutschland e.V.
- Input into the public consultation of the European Commission on ViDA: FedEx Express
- ViDA – Interview with Carmen Muñiz Sánchez, Head of Sector in DG TAXUD’s VAT Policy Unit
- Input into the public consultation of the European Commission on ViDA: Inter IKEA Group
- VAT in the Digital Age (ViDA): A Look into the Proposal (part 1)
- Input into the public consultation of the European Commission on ViDA: EuroCommerce
- Input into the public consultation of the European Commission on ViDA: Sovos
- VIDA – VAT revolution at the EU level
- Input into the public consultation of the European Commission on ViDA: Siemens AG
- Input into the public consultation of the European Commission on ViDA: DATEV eG
- Input into the public consultation of the European Commission on ViDA: ETNO/GSMA
- VAT in the Digital Age – part 2: E-invoicing (blog)
- ViDA – Portuguese Parliament: Opinion on the application of the Principles of Subsidiarity and…
- Accounting information when applying the simplification rule for triangular transactions
- Rules for E-Invoicing in Austria
- Organic fruit farming not a hobby
- 5 Major Developments in Austria
- Import to Belgium: VAT Rules
- Law amending VAT compliance and refund processes published
- New tax reporting obligations for payment service providers as of 2024
- Belgium to Simplify Reduced VAT Rates from Jan 2024
- Belgian Parliament Has Adopted the Law “Aiming to Modernize the VAT System”
- Flat rate café owners and small café owners (F04-F24) – VAT return first quarter 2023
- Belgium: VAT fraud estimated at 300 million euros uncovered
- The European Public Prosecutor’s Office (EPPO) fights major VAT fraud at Liège airport
- Belgium is about to make B2B electronic invoicing mandatory/electronic declaration system for VAT files
- Belgian VAT return reforms 2024 update
- InHouse Tax Forum: Why businesses need at least 2 years to implement mandatory B2B E-Invoicing
- TFA (Tax-For-All) Portal is live! – Extension VAT return filing & VAT payment
- EU pushing Cyprus on home VAT bill
- Change in VAT registration process
- France delays end to paper VAT receipts in retail
- What to expect in case of a fiscalization audit in France?
- Electronic invoice: 29% of companies have not yet started a compliance process
- Update German VAT Group
- Germany Moves Ahead to B2B E-Invoicing
- VAT exemption sales from the accommodation and catering of accompanying persons and the catering of employees; BFH judgment of December 16, 2015…
- Electronic invoices for VAT full speed ahead from 2024!
- Supreme Tax Court: Two follow-up decisions on VAT group requirements
- Event: E-Invoicing summit in Berlin on June 12th and 13th, 2023
- ECJ referral on intra-group supplies / financial integration without majority of voting rights
- Bundestag transfers gastro VAT reduction to committees
- 5 Major Developments in Greece
- Greece Extends VAT Rate Reduction on Key Supplies
- Greece Enacts Extension of VAT Incentives Through 2023 for Companies Opting for E-Invoicing
- Greece to Lacare Tax Evaders via their Social Media Posts
- The reimbursement for the innocent error in the VAT rate is admissible
- Italy Gazettes Legislative Decree Implementing DAC7
- Italy Lowers VAT and Allows Tax Credits to Offset Energy Costs
- The foreign Country of identification determines whether the OSS can be used to pay Italian VAT on transactions carried out before the date of adhesion to this regime
- Ruling 269: Pension funds – Outsourcing of core functions
- No penalty for wrong “nature code” in XML
- Italy assesses VAT on free services
- Failure to pay VAT in any case inferable from the return
- The EU Principles Inspire the Italian Excise Tax Reform
- 5 Major Developments in Lithuania
- Proposal to increase VAT registration threshold from EUR 45,000 to EUR 55,000
- VAT debt in CIT declaration no supplementation, but a reasonable position and therefore no fine
- Parliamentary letter about research into definitions for fruit and vegetables in the context of a VAT zero…
- Knowledge group positions on VAT fiscal unity with partnerships revealed
- VAT is due on unused call minutes, text messages and MBs of data
- Zero rate VAT for fruit and vegetables – far away…
- Tax Authorities publish knowledge group positions
- Abolition of VAT on fruit and vegetables is in danger of dying
- Deduction of input tax can only be refused if fraud has been proven
- No VAT exemption for payment transactions for technical and administrative services
- Court of The Hague: Not been made plausible that there is a chain in which VAT fraud has been committed
- Court of North Holland: Unused units of calling minutes, text messages and MBs subject to VAT
- The municipality acts as a VAT entrepreneur when collecting packaging waste separately
- Electric bike and VAT deduction
- Reverse charge of VAT on exchange transactions related to gas, energy, and CO2 emission allowances
- Poland Revises Value-Added Tax Rules for Energy Trading
- Announcement on the VAT rate for medical devices covered by the procedure set out in Art. 97 MDR
- Poland Releases E-Invoice Update (KSeF)
- Public Finance Committee passes amendments to tax law, including VAT (SLIM3)
- Covid regulations did not suspend the limitation period for tax obligations
- White Paper: e-Invoicing and VAT Reporting in Poland
- VAT cuts cost Poland EUR 7.9 billion in 2023
- New Bill on Mandatory Use of National E-Invoicing System
- Avoiding paying taxes will soon be more difficult – the law has been published
- There is no tax on unpaid invoices
- Poland B2B Electronic Invoicing Mandatory 2024 (KSeF Platform)
- 0% VAT for essentials
- Portugal Providing 0% VAT Rate for Essential Foods and Other Support to Mitigate Increased Cost of Living
- How does E-Invoicing work in Serbia?
- Electronic recording of PDV-A billing
- 5 Major Developments in Serbia
- E-invoicing in Serbia
- Serbia Amends VAT Invoicing Rules for Fiscalization and E-invoicing Purposes
- Services performed by Spanish branch for foreign head office not subject to VAT (National High Court decision)
- Should corrective invoices indicate a negative or positive sign of the rectification made?
- Deduction of VAT is a right
- SII – Immediate Supply of Information – Technical specifications
- New Securities Tax Measures Passed by the Government
- The Main Difference between an Invoice and a Simplified Invoice in Spain
- Mandatory B2B E-invoicing in Spain – Public Consultations
- Immediate Supply of Information on VAT (SII)
- 5 Major Developments in Sweden
- Supreme Court: Swedish VAT must be paid for real estate services performed within Sweden’s economic zone
- 5 Major Developments in Switzerland
- Switzerland prepares to join EU in eliminating distance selling threshold
- VAT: annual reconciliation of turnover, the last step not to be missed
- Planned change of practice for cross border use of private cars
- New Goods Traffic System for Digital Processing of Customs Procedures
- Turkish customs blocking certain goods to Russia
- 5 Major Developments in Turkey
- New Law Offers Tax Amnesty and Relief Measures to Taxpayers
- Reduction of VAT on fuel was a mistake, it will be returned to the level of 20%
- From what date does a non-resident person who supplies electronic services to an individual in the customs territory of Ukraine is registered as a VAT payer?
- Unscheduled documentary checks declared for refunds of VAT amounts
- State Tax Service: Transfer of Assets from Main Office to Branch Not Subject to VAT
- Do the taxpayer have VAT tax liabilities if the first event occurred before the taxpayer was registered?
- Import of goods in international postal and express shipments: on what date should VAT be charged?
- Court fee compensation subject to VAT?
- Importing goods through a customs broker: what about the VAT tax credit?
- How is the VAT tax base determined in the case of goods imported into the customs territory of Ukraine in international postal and express…
- UK parliament passes Australia-UK Free Trade Agreement legislation
- HMRC Guidance: VAT on goods exported from the UK (VAT Notice 703)
- Kingston Maurward College – UT – residual input tax claim – taxpayer loss
- David Moulsdale t/a Moulsdale Properties – Supreme Court – Option to tax disapplication – anti avoidance rules and circularity – unanimous taxpayer loss
- Concern over practicalities of VAT scheme for used car sales to Northern Ireland and the EU
- Guidance HMRC email updates, videos, and webinars for VAT
- FTT: Education or obtaining income?
- Upper Tribunal: VAT refund on healthcare facilities
- FTT: Appealing decisions: out of time
- FTT: Construction of a building for relevant charitable purposes
- HMRC publishes Simplified VAT Guidance for Overseas Sellers
- HMRC Guidance: Making Tax Digital for VAT as an agent: step by step
- UK Government launches consultation on a carbon border adjustment mechanism and other measures
- HMRC Guidance: Flat Rate Scheme for small businesses (VAT Notice 733)
- HMRC Guidance: Government departments partial exemption framework
- Avalara survey finds VAT continues to confuse UK businesses 50 years on 7 in 10 UK businesses today find the ‘simple tax’ complex and confusing
- Upper Tribunal: Retrospective Bad Debt Relief claim
- Upper Tribunal: Admission to attraction: Driving experiences
- Upper Tribunal: Deliberate or careless error
- 50 Years on, VAT Continues to Create Confusion for UK Businesses
- Services & Place of Supply for VAT
- Indirect Tax Update 2023 – Edition 03 – 22 March
- History of VAT in the UK
- HMRC Introduces Advance Valuation Rulings (AVRs) for Imports into the UK
- VAT as a digital tax: HMRC needs a roadmap
- 50 Years of VAT Fun
- Windsor agreement to replace Northern Ireland Protocol
- Embryos of animal species which are used for human food may be zero-rated but “anything below” the embryo stage is standard-rated
- UT: WM Morrison Supermarkets PLC – zero-rating as ‘confectionery’?
- HMRC Guidance: Fulfilment House Due Diligence Scheme registered businesses list
- Two Freeports to be established in Wales
- Supreme Court: Moulsdale Properties – option to tax on sale of property
- Plastic Packaging Tax: March Monthly Update
- When to register for VAT
- Does a UK E-Commerce Business need an IOSS Intermediary when Selling to the EU?
MIDDLE EAST
- Israel to introduce VAT on foreign B2C e-services sales from Jan 2024
- 5 Major Developments in Israel
- Saudi Arabia amends Implementing Regulations on excise tax
- Third E-Invoicing Wave Announced
- KSA: Third Wave of Phase 2 E-Invoicing
- ZATCA announced the scope of the Integration Phase third wave
- Saudi Arabia cancels Tax Fines
- Zatca Determines the Criteria for Selecting the Taxpayers in Wave 3 for Implementing (Integration Phase) of…
- Amendments to Excise Rules
- New group of taxpayers for Phase 2 of E-invoicing announced
- ZATCA Urges Taxpayers to Benefit from The Cancellation of Fines and Exemption of Financial Penalties Initiative
- Saudi Arabia E-Invoices (FATOORAH) – Third Wave
- VAT Refund for Non-Resident Businesses
- ZATCA: Top FAQs about the Procedures for Implementing E-Invoicing in the “Integration Phase”…
- Insights on Updated VAT Guide on Input Tax Apportionment
- Updated VAT Guide on Apportionment
- FTA: Notification for Non-Registered Persons