Homework
Covid has changed a lot. The most eye-catching is probably the working-from-home mentality that people around the world seemed to have embraced. And I’m not sure I understand that.
Almost half of the Netherlands works part-time, see HERE
In the ‘old days’, which were not that long ago, a 40-hour work-week, full-time job was the rule, and people would go to the office and sit there from 8-ish to 6-ish, every day. If you were ambitious, this could be much longer. You were supposed to be busy working for your employer, meanwhile gaining experience and learn new things. And, very important, to interact with colleagues, creating new ideas and opportunities, learning from each other and drinking coffee.
You may know the song that Dolly Parton sang “Workin’ 9 to 5, for service and devotion – You would think that I would deserve a fat promotion”. Apparently, she wasn’t happy with the traditional work-life balance at that time. Employers seemed to want to listen to her.
Large companies started acknowledging this perhaps 2 decades ago, and implemented plans, models and menus for employees, so that they could get a better balance between work and their private life. That consisted mostly of enabling employees to do stuff at work, that they otherwise would do at home, such as a laundry service, grocery delivery, sport facilities and evening diner being available in the office.
The great breakthrough, I think, has been caused by Covid. When people weren’t allowed to go to the office, they started realising that ‘flex-working’ was really possible. Employers were always opposed because they didn’t trust their employees, and now they didn’t have any choice but to let their employees work from home. Or not work at all, and that was of course not a real option.
And that’s where we are now. Employees have ‘gained the right’ to work from home, but it sometimes seems that they are now pushing it to the limits. Perhaps it’s because they want to take ‘revenge’, or because it’s the ecocentrism of the millennial generation, or their parents’ generation before that, who have learned and taught that it’s important to have more “me-time”. Don’t get me wrong: I’m in favour of a good work-life balance and working from home is great and fits this balance. But not being in the office at all does not feel right to me.
I would really miss the conversations and laughs with colleagues. The added value of gaining insights during technical discussions. The creative ‘vibe’ that comes from working together as a team. Or perhaps I’m just getting old.
What’s your preferred way of working? Do you work from home, part-time or full-time? What do you miss most or least about being at an office together with others?
Just know that wherever and whenever you work or spend your free time, VATupdate.com is always there for you.
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 France, Malaysia and United Kingdom
- Job opportunities in Czech Republic, Ireland and UAE
- ZD Academy: Understanding the Complexities of VAT in the Financial Services Sector (May 5)
- Global shift to prefilled VAT / GST returns
- 5 Major developments in …. (60 countries covered)
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- EY TradeWatch | Issue 1, 2023
- PE Watch | Latest developments and trends, April 2023
- QR Codes and VAT invoices – global tracker
- VAT/GST and Sales tax. How are They Different? (Video)
- Tax Automation Considerations for Global Businesses
- Pre-Filled VAT Returns: The State of Play in 2023
- ABC of VAT: Single composite supply
- Global Tax Policy and Controversy Watch | April 2023 edition
- Centralised vs Decentralised Invoice Clearance: What’s the Difference?
- Pagero regulatory forecast 2023 – The essential guide to e-invoicing and CTC compliance in 2023 and beyond
- What Does Tax Transformation Mean to You?
- Global Indirect Tax Compliance – An Overview
- VAT vs Sales Tax: Where the Difference Hides
WEBINARS / EVENTS
- GVC hosts a new live webinar on VAT on Digital Services in Africa
- Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
- Vertex Exchange Europe 2023: Think forward, think tax – Pierluigi Collina will join us as a guest…
- Pagero Webinar: Masterclass: effortless e-invoicing in Belgium with Pagero & DigiCrowd/Isabel…
- Webinar Sovos: A Guide to European VAT Compliance (20 April 2023)
AFRICA
- IMF deal: VAT rate hike key condition in securing programme
- All details about B2B E-VAT electronic invoicing in Ghana
- Akufo-Addo Government and The Abolished 18 High Taxes
- VAT: Adoption of Draft Decree by Council of Government
- Morocco Scraps VAT on Some Agricultural Inputs to Tame Inflation
AMERICAS
- Canada, Mexico and the United States: Three years of the USMCA
- USMCA: Interpretation of automotive rules of origin
- New NFCom Taxpayer Manuals v.1.00a Published
- MM: IPI Exclusion from PIS and COFINS tax base
- Mm: exclusion of IPI from the base of the PIS and Cofins
- Brazil Electronic Invoice E-Invoicing Update
- A 30% national sales tax has momentum amid calls to scrap IRS
- Kentucky: New Law Excludes Various Forms of social media from Definition of Taxable Telecom Services
- Missouri marijuana taxes lure out-of-state sales
- Texas: Galveston voters to decide fate of millions in sales tax spending
- 5 Factors When Moving Your Sales Tax Engine to the Cloud
- Louis County battles over marijuana sales tax
- The Wacky World of Rental Tax
- Taxually enters the U.S. Sales & Use Tax market by acquiring LumaTax
- Federal Contractor Required to Pay Washington Use Tax on Design and Engineering Costs Associated with…
- Step-by-Step Guide to SALT Compliance for SaaS Companies
- Washington Finds Utilities Meter Data Management Service to be Exempt
- What Are the Penalties for Not Paying Sales Tax?
- Does Wisconsin Charge Sales Tax on Services?
- US Indirect Tax Quarterly Digest, Jan – Mar 2023
- West Virginia Division of Taxation Explains Taxability of Streaming Entertainment Services
- Washington DOR Extends Emergency Amendments to Post-Wayfair Remote Seller Economic Nexus Rules
- Sales and use tax on digital goods (Georgia)
- Apportionment changes (West Virginia)
- Missouri Senate approves sales tax cut on diapers, guns, ammo, feminine hygiene products
ASIA-PACIFIC
- Australian Treasurer Says No to GST Increase
- Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of GST
- Chalmers rejects IMF call for GST increase
- GST administration annual performance report 2021–22
- ATO Guidance on GST Considerations for Buy-Now, Pay-Later Providers
- China expands e-invoicing pilot program
- Conducting business in China? Plan for a potential new VAT on digital services
- Fully Digitalized e-Fapiao is expanding to cover new selected taxpayers
- E-fapiao pilot continues to advance in new regions
- Hike in custom duty, GST on solar modules increases cost
- GST collection rises 21% in Faridabad
- How India’s new 7-day time limit for e-invoice generation affect some taxpayers
- Different amount mentioned in Tax Invoice and E-way bill: Orissa HC orders issuance of fresh assessment order
- Denied GST Refund For ‘unjust Enrichment’, IIMA moves High Court
- GSTN issues Updated Advisory on GST Invoice Reporting: Time Limit applicable to Credit/Debit Notes also
- GST Dept cannot reject Refund without any Corroborative Evidence: Delhi HC directs to Pay Refund…
- To keep tab on tax collection, Punjab launches State Intelligence-Preventive Unit, GST Prime
- India B2B e-invoicing updates
- Uber Auto ride in Delhi will attract GST from now on
- Model All India GST Audit Manual 2023
- Launch of v3.0 of the web-application for filing, real-time monitoring, and digital certification of AEO-LO applications
- Government Imposes Time Limit for Reporting e-Invoices on the IRP
- Delhi HC upholds govt notifications imposing GST on Ola, Uber autos rides
- GSTN issues Advisory on Time Limit for Reporting GST Invoices on IRP Portal
- GST on freight and refund to exporter of goods
- GSTN issues Advisory on Time Limit for Reporting GST Invoices on IRP Portal
- 5 Major Developments in India
- Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR
- Supply of the Aircraft Type Rating Training is eligible to GST: AAR
- No GST on Amount of Portion of Canteen Charges Recovered from Employees: AAR
- Supreme Court Rules Against Sales Tax on SIM Cards and Value-Added Services
- Plugging leaks: Anti-evasion steps in focus to boost Delhi govt’s GST revenues
- Liquidated damages in certain cases to draw 18% GST, says AAR
- GST applicable on voluntary payment by outgoing CHS member
- Liquidated damages in certain cases to draw 18% GST, says AAR
- No GST applicable on Amount Recovered from Employees for Canteen and Transportation Facilities: AAR
- CBIC temporarily disables Customs Duty Payments from ECL Credit for Maintenance
- Manipur to Levy VAT on Alcoholic Beverages
- Supply of Goods to the overseas customer is neither a Supply of Goods nor a Supply of Services: Karnataka AAR
- Constitution of GST tribunal goes against several rulings of Supreme Court
- How to switch to retail tax?
- Kazakhstan: Changes regarding monitoring of goods re-exported to Russia
- Sales Tax on imported Low value Goods
- Proposed Roll-Out Timeline of New E-Invoicing System
- Malaysia introduces country-wide e-invoicing mandate
- Malaysia Phased e-Invoicing Implementation Proposed Timeline
- Malaysia to introduce e-invoicing in 2024
- Mandatory E-Invoicing June 2024
- Complicated, confusing, and misunderstood… GST apportionment rules are changing
- Implications of new GST platform rules for holiday accommodation
- Holiday accommodation – what do you need to think about now?
- Section 5(6D): Payments in the nature of a grant or subsidy – Open Consultation
- Man jailed 37 months for masterminding fake tax refunds, evading GST
- Updated E-Tax guide on GST for travel services
- Singapore drives changes on GST claims for motor cars and related expenses
- Delayed tax refunds put firms at risk
- Vietnam Considering VAT Rate Reduction to Boost Economy
- How Digital Commerce Is Taxed in Vietnam
- Vietnam consider new 2% VAT rate cut on basics
- Vietnam mulls reducing VAT to 8% to boost economy
- Ministry Proposes VAT Reduction to 8% to Boost Economy
EUROPE
- Flashback on ECJ cases C-25/03 (HE) – Purchase of a house, of which one room is an office, is an economic activity
- Flashback on ECJ Cases C-494/04 (Heintz van Landewijck) – Obligation to reimburse amounts paid for the purchase of excise stamps which correspond to VAT
- ECJ C-83/23 (H GmbH) – Questions – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
- ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a…
- ECJ Case C-89/23 (Companhia União de Crédito Popular) – Questions – Whether the commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to…
- Agenda of the ECJ VAT cases – 6 Judgments, 1 Pleading, 1 Hearing till May 17, 2023
- Comments on ECJ C-612/21 & C-616/21 whether in the underlying cases the activities by a…
- EESPA’s contribution to the evaluation of Directive 2014/55/EU
- What do I need to know about CBAM (Cross Border Adjustment Mechanism)?
- Commission adopts Implementing Regulation DAC7 – information reported by platforms to non-EU countries and exchanged with Member States
- European Commission Adopts DAC7 Implementing Regulation for Exchange of Information with Third Countries
- Importation of leased goods to be used for taxed activities – Right to deduct VAT for the lessee?
- VAT & Digital Services: European Commission on NFTs and Implications from OnlyFans ECJ Case
- Prices Displayed in Online Sales are Regulated at EU level
- EESC opinion: Administrative cooperation in taxation (DAC 8)
- Place of supply of services
- Insurance Europe responds to European Commission ViDA proposal
- EU VAT Committee publishes working paper on non-fungible tokens
- Guidelines VAT Committee Meetings up until 5 April 2023
- Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)
- IDW comments on the initiative “Vat in the Digital Age” (VIDA) of the European Commission
- What the ViDA Regulation Means for U.S. Companies
- Sweden‘s Memorandum on European VAT Directive Changes
- New reporting obligation concerning VAT on uncollected receivables
- Bulgaria Clarifies Application of 9% VAT for Newspapers and Magazines
- Amendment on the sale of “new” buildings – Schedule 8 Cyprus VAT Law
- Cyprus-based betting website under scanner for GST evasion
- Compensation paid to electricity and gas suppliers subject to VAT
- What does the current debate on VAT in Czechia mean for consumers?
- Czech finance minister plans biggest VAT overhaul in eight years
- Czech proposes consolidating reduced VAT rates 2024
- Estonia’s Finmin-Designate: VAT Exemptions Not efficient
- Incoming finance minister: VAT hike to yield €220 million
- Definition of importer in customs declarations on importation
- Judgement: Photovoltaic system – Input VAT deduction from repair costs for house roof
- Proposed Extension of VAT Exemption for Management of All Alternative Investment Funds (AIFs)
- B2G e-invoicing mandate – implementation timeline
- New AADE objectives – the obligation to keep electronic additives transmitting the data to Mydata, connection to fill, controller, automatic E9 update, interruption of work, etc.
- VAT application timeline for commercial leases
- Indirect taxes account for 60% of all tax revenue
- Ireland announces a zero rate of VAT for the supply and installation of solar panels for private dwellings from May 1, 2023
- Minister warned of difficulty of removing VAT on newspapers
- Extending VAT Exemption to Farmers would help with Cashflow
- Food supplements containing cocoa with 10% VAT rate
- Italy announces draft legislative framework for major tax reform
- Ruling 293/2023: Sale of lithoid material in compensation of the interventions for the construction of a…
- Ruling 295/2023: VAT rate applicable to protein bars and preparations in powder with a high protein content
- VAT deduction on importation
- For the VAT deduction there is time until the presentation of the annual return
- VAT reimbursement to non-EU companies: reciprocity essential!
- Tax amnesty, criminal shield and the new timing
- New API Management Platform
- The reduced VAT rate does not apply to a tunnel giving access to ski resorts
- Incorrect application of VAT in the invoices issued: deduction and applicable sanction
- Supreme Court: Budget management, guidance, and advice provided by a profit-making company are not exempt
- Supreme Court: Guardianship and conservatorship – debt counselling and social work not exempt
- No VAT exemption for commercial debt counsellors
- No VAT exemption for profit-seeking budget manager
- EANOVAT conference and PhD seminar (23 and 24 June, Erasmus University Rotterdam)
- Sale-and-lease-back for VAT no transfer of business
- Court of The Hague: VAT due for collection/separation of packaging from household waste
- Provision of teaching staff by educational institutions
- Rental of attic space home VAT-exempt economic activity
- Tax Authorities do not provide proof of fraud: customer rogue supplier is entitled to VAT deduction
- VAT on human germ cells
- Supply of land carried out as an entrepreneur for VAT
- Work for and on behalf of the minister by a government body is not an economic activity
- Municipalities consider cassation in VAT matters on packaging waste
- Reduced VAT rate not very effective
- ‘Expensive’ 9% VAT rate mainly benefits richer households: report
- Why does a higher VAT rate apply to the supply of human germ cells used to fulfil a couple’s wish to have children than to the supply of germ cells for agricultural…
- Research: Reduced VAT rate falls short, examine alternatives
- Sale and lease back, no TOGC
- Offer letter report Evaluation reduced VAT rate
- Court of Zeeland-West Brabant: No reason to ask the Court of Justice for a preliminary ruling
- Court of Zeeland-West Brabant: No TOGC as seller uses property in the exact same way as before sale
- Cabinet research on VAT on fruit and vegetables is nothing new
- Permanent establishment due to working from home?
- The Sejm has passed regulations to combat VAT fraud in e-commerce
- Organizer of municipal promotional lotteries released from the function of VAT payer
- Acts adopted by the Sejm at its meeting on April 14, 2023
- The Sejm passed further changes in VAT settlements (SLIM3)
- Net and gross VAT calculator for Poland 2023
- Transfer of stock to fulfilment warehouse by marketplace triggers VAT registration requirements for stockowners
- Organizer of municipal promotional lotteries released from the function of VAT payer
- VAT taxation of compensations and subsidies transferred by local government units to municipal companies – selected jurisprudence
- The Problem of the VAT Rate for Takeaway Meals Carries Over to Other Taxes
- New Binding Rate Information Template
- When is the transport of goods subject to VAT in Poland?
- Reverse charge on the supply of gas, electricity and CO2 emission allowances sold on exchanges
- What’s new in VAT? – summary of March 2023
- Transactions concerning gas, energy and CO2 emission allowances from April with VAT reverse charge
- Tax settlements within the VAT group also for local governments
- Temporary exemption from VAT in food products
- Temporary VAT exemption – Products of the Essential Healthy Food Basket
- VAT Carveouts in Portugal
- Which medical devices are subject to the preferential VAT rate: clarifications from the Ministry of Finance of Russia
- How to fill out and submit VAT-declaring new regions to taxpayers
- Russia Launches Consultation to Exempt Tour Operators from VAT
- For hotels and sanatoriums, the forms of documents for the application of VAT benefits will be updated
- Control ratios for VAT-declaring adjusted
- A paper VAT declaration form has been developed for taxpayers from new constituent entities of…
- Tour operators will be exempted from VAT
- Real time invoicing may be postponed until 2025
- Slovakia B2G e-Invoicing will be compulsory in April 2023
- Spain’s New VAT Bad Debt Relief Rules Remain Open to Challenge
- B2B e-Invoicing Law published on the official Gazette in Spain
- What is the procedure for taxation of VAT transactions under a commodity loan agreement?
- How to renew registration by a VAT payer: jurisprudence
- Does the commission agent calculate VAT when receiving compensation from the principal?
- Does the customer charge VAT during the transfer of raw materials?
- Ukraine Proposes Reduced VAT Rate (20 to 10%) for Supplies of Dairy Products
- Creditors were allowed to reduce VAT by the size of a dubious requirement
- Power equipment is exempted from VAT and import duties
- Deadlines for registration of VAT invoices have been extended
- Submission of the standard audit file (SAF-T UA) with the tax authorities
- Initiative to cancel 2% single tax rate introduced for the period of martial law
- VAT exemption for qualifying software supplies does not apply starting 1 January 2023
- Does the VAT commissioner charge when compensation from the commissioner for the purchase of a service for him from the VAT non -payer, is provided under the commission agreement?
- 5 Major Developments in Ukraine
- Does the customer accrue VAT tax obligations when transferring raw materials, materials, fuel to the contractor for the provision of works (services) by him?
- Rada Exempts Imports of Defence Goods from Customs Duties, VAT
- HMRC Guidance: Pay no import duties or VAT on inherited goods
- HMRC Guidance: Pay no import duty and VAT when importing decorations and awards
- Form: Instruct your bank or building society to pay your VAT by Direct Debit
- HMRC Guidance: Pay no Customs Duty or VAT on goods for disabled people
- HMRC Guidance: Pay no import duty and VAT on importing commercial samples
- FTT: Beigebell Ltd (No 2) – Right to deduct restricted under principles in Kittel
- FTT: Rolldeen Estates Ltd – appellant exercising option to tax for eight years – property in question sold without charging VAT
- Plastic Packaging Tax – one year after implementation
- FTT: Denial of relief for input tax on the basis that the Appellant knew or should have known that the…
- VAT and Scotland’s Deposit Return Scheme
- FTT determined that Appellant knew the transactions were connected to fraud
- HMRC Policy paper Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
- 50th anniversary of VAT is a golden opportunity for reform
- Serviced accommodation, AirBnB and all that VAT
- Extension of VAT relief for energy-saving materials to Northern Ireland – SI 2023/376
- VAT exemption extended to cover services supervised by pharmacists – SI 2023/388
- HMRC Guidance: Apply to import multiple low value parcels on one declaration
- HMRC Guidance: Tariffs on goods imported into the UK
- HMRC Guidance: The Border Target Operating Model: Draft for Feedback
- 5 Major Developments in the United Kingdom
MIDDLE EAST
- National Bureau for Revenue (NBR) re-enables 5% field in VAT return and requests taxpayers to amend…
- VAT return and Excise tax return filing deadlines
- Federal Tax Authority (FTA) to conduct webinar on EmaraTax
- UAE Federal Court rules no penalties on voluntary disclosures related to unintentional tax errors
- FTA publishes Input Tax Apportionment Guide