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WORLD
- Job opportunities in Brazil, Ireland, Spain and Switzerland
- Job opportunities in Australia, Germany and Luxembourg
- Direct Tax vs Indirect Tax: Where the Difference Lies
- In Many Countries, Taxes and Transfers Make the Poor Poorer
- Understanding the Differences Between Fiscal and Non-Fiscal Receipts
- Video: Why online businesses are better off with a tax engine
- E-Invoicing Providers: 5 Questions, 5 Right Answers, 5 Red Flags
- Global VAT rate changes/news – April 2023
- Changes in standard VAT rates in Estonia, Luxembourg, Singapore and Switzerland per Jan 1, 2024
- Your obligations and other VAT reporting formalities abroad
- EY publication highlights 2023 Q1 tax policy developments across the Americas
- SNI – April TaxTech Updates
- Four things indirect tax executives should do when dealing with NFTs
- Whitepaper: Export documents guide – Know the requirements
- ZD Academy: Understanding the Complexities of VAT in the Financial Services Sector (May 5)
- The Reverse Charge Mechanism: What You Need to Know
- Carbon Taxes in Theory and Practice
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in April 2023
- Global Trends in VAT and Sales Tax: 2023
- 10 reasons why you may consider implementing a cloud based Tax Compliance Platform
- Customs & Global Trade – week 17/2023
- Global VAT Changes May 2023
WEBINARS / EVENTS
- GVC Webinar – Recorded session – Keeping up with the Digital Economy – Strategies for VAT Compliance in Africa
- Marosa webinar: Slide deck & recorded session – European VAT rules for Fuel Card Businesses
- Webinar – Less Grey VAT in the Digital Age – Part 4: Single VAT Registration (May 4, 2023)
- Exchange Summit: E-Rechnungs-Gipfel Berlin (June 12 & 13)
- Edicom Webinar: Mandatory B2B e-Invoicing in Poland (May 9)
- SNI Webinar: How Will the E-Invoice Implementation Shape the Agenda of Businesses in Poland? (May 4)
- Fonoa Webinar – Recorded version – DAC7 – Key Insights Learned So Far
- Sovos webinar- Recorded sesssion – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
- Webinar Pagero – Slide deck & Recorded Session – ViDA: the current state and what to expect next?
- GVC Video: VAT / GST and Sales tax. How are they different?
- GVC Webinar – Keeping up with the Digital Economy – Strategies for VAT Compliance in Africa
- Vertex Exchange Europe 2023: Think forward, think tax – Pierluigi Collina will join us as a guest keynote speaker (May 9, Barcelona)
- Sovos webinar – Recorded version – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany?
AFRICA
- Egypt To Deny Expenditure Claims Without Electronic Invoices
- VAT E-Invoice Updates
- Egypt’s New E-Invoicing Mandate
- VAT E-Invoice Latest Taxpayers Mandated
- Application of VAT on Digital Services Provided by Non-Residents
- Cooking Gas Marked for VAT, Rail Tax Exemptions
- Plans to introduce a 3% tax on transfers of digital assets including cryptocurrencies and nonfungible tokens
- Kenya Announces Upgrade of Tax Invoice Management System
- New Kenya Law Proposes Expansion of Digital Marketplace Tax Base
- Kenya Projects Sh2.89 Trillion Revenue Collection In 2023/24 Financial Year
- New Excise Taxes and Import Tax
- FIRS, New Excel Sheet and VAT Returns: A Cause for Concern
- 10% Excise Duty on Plastics, N8 Tax per Cigarette… Highlights of FG’s New Fiscal Policy
- FIRS Updates TaxPro-Max Module On VAT Filing And Payment
- FIRS Extends VAT Filing Deadline For April 2023
- FCTA Targets N214bn Revenue in 2023
- ‘It’s an irrelevant burden’ – Expert faults FIRS new VAT filing process
- Updated the Interest Rate Table on outstanding taxes, interest rates payable in respect of refunds…
- Updates External Guide for Foreign Suppliers of Electronic Services
- Carbon tax rate increase
- Non-resident electronic services providers should use the online tax return filing portal
- Tanzania Prepares New List of Tax-Free Goods
- MPs approve tax on diapers
- Uganda issues Tax Amendment Bills for 2023
- What New Taxes Mean for Uganda
AMERICAS
- Hootsuite Inc. v British Columbia: cloud computing services not subject to B.C. PST
- Proposed tax measures in Bill C-47 and implications for non-resident VAT
- Plans to clarify the applicability of GST/HST relief to the international transportation of…
- IATA Asks Colombia To Reduce VAT On Tickets And Aviation Fuel
- Colombia CUFE VAT e-invoicing update
- Colombia Amends Electronic Invoicing Requirements
- Minister of Finance announces $3b VAT bonds to help settle outstanding refunds
- Imbert: Govt Owes $7.8b in VAT Refunds
- Legislators ponder possible statewide sales tax
- Understanding Sales Tax Requirements in Alaska
- South Dakota Sales Tax Continues to Evolve
- Key Things to Remember About Colorado Sales Tax
- US Mississippi applies sales tax on digital services
- Navigating Sales Tax Nexus: A Guide for Businesses
- Charging sales tax based on an IP address
- Why Sales Tax Simplification is Important
- Texas Non-Profit’s Sales of Learning System, Subscriptions, and Membership Dues are Exempt
- C. Provides Guidance on Taxability of Mandatory Service Charges
- Alaska moves toward statewide sales tax
- Delivery and installation charges subject to sales or use tax (Michigan)
- Sales tax processing exemption (Arizona)
- US Mississippi sales tax on digital services July 2023
ASIA-PACIFIC
- VAT Exemption – Is it a Solution or a Curse?
- PM on 15pc VAT Proposed by World Bank: Its Too Much
- Govt would Probably Collect about $200 to $220m if 0% VAT on Basic Items is Taken Off – Naidu
- Guidelines for Special All-India Drive against fake GST registrations
- 10 Recent Landmark Judgements Under GST
- CBIC Drive against fake GST registrations – Impact & Suggestions
- No GST exemption on accommodation to pilgrims outside religious place by charitable trust:…
- CBIC to soon have Advance Analytics in Indirect Taxation (ADVAIT)
- Mastermind Of GST Scam Nabbed In Surat
- New Facility Enabled on the GST Portal to Verify Document Reference Numbers (RFN)
- GSTN advises to avoid filing GST Returns on last date
- ITC can be claimed during revocation of cancelled GST registration
- Advisory on GST Document Reference Number (RFN) in offline communications
- GST on liquidated damages awarded by the arbitral tribunal
- Time of Supply (ToS) and Value of Supply (VoS)
- GST Amnesty Scheme – Need To Know Everything
- Advisory On Generation Of E-Invoices
- GST Compliance Calendar for the month of May 2023
- Reimbursable expenses are not includible in the taxable value of the Service: CESTAT
- Weekly GST Communique dated May 01, 2023
- New GST rules in effect as of May 1, 2023 for businesses with turnover of over ₹100 crore: Know here
- Indian Govt Collects Record Goods and Services Tax in April – Statement
- Finance Minister directed CBIC to introduce its automated GST return scrutiny by next week
- Imposition of sales tax on low value goods imported into Malaysia
- Malaysia to Introduce Electronic Invoicing Staged Implementation
- GST treatment of grants clarified
- When Cash is King, consider checking your approach to GST
- Key changes to NZ Customs rules for importers
- BIR Addresses Exporters’ VAT Zero-Rated Concerns
- Industry Lobby Estimates VAT Revenue Foregone Due to Smuggling at P250B
- BIR Exempts Various Service Transactions from VAT to Encourage Foreign Investors
- Government clarifies rules on zero-VAT
- Amended VAT Zero-Rating Rules seen Easing Exporter Dealings with Suppliers
- How GST Liability is Assessed on Low Value Goods Transactions in Singapore
- Singapore releases updated InvoiceNow FAQs
- The Government Proposes to the National Assembly to Reduce VAT at the May Meeting
- Government Proposes National Assembly Consider 2% Reduction in VAT in Coming Agenda
- Vietnam plans to cut VAT to boost domestic spending
EUROPE
- Flashback on ECJ Cases – C-49/09 (Commission v Poland) – Application of reduced rate – Clothing and clothing accessories for babies and children’s shoes
- ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts
- ECJ C-516/21 (Finanzamt X) – Judgment – Exemption for Leasing of immovable property…
- ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Judgment – No Adjustment of VAT deductions if scrapping of goods is duly proven
- Agenda of the ECJ VAT cases – 7 Judgments, 1 AG Opinion, 2 Hearings till end of May 2023
- Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value
- Comments on ECJ C-282/22: There is a single composite performance consisting of making charging…
- Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)”
- Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”
- Comments on ECJ C-516/21: Permanently installed equipment and machinery leased with a building form a single economic supply for VAT if it is ancillary to the principal supply of leasing the building
- Comments on ECJ C-677/21: Electricity theft punished and taxed
- 914 ECJ VAT Cases are now available on www.vatupdate.com
- Summary of ECJ C-516/21: The letting of permanently installed equipment and machinery if ancillary…
- Summary of ECJ C-127/22: No Adjustment of deductible VAT if he destruction is duly proven and the goods had objectively lost all usefulness in the taxable…
- Comments on ECJ C-282/22: VAT when charging electric vehicles
- Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if…
- Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes
- This is what happened in the ECJ (VAT) in April 2023
- Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity
- Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity
- Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence
- Status of the DAC7 implementation in the EU – Update
- Top 5 risks areas for cross-border VAT
- The (Most Recent) Proposal for an EU Directive to Amend the Rules on Administrative…
- Customs Union: Upcoming Commission proposals will propose far-reaching improvements for traders, as suggested by today’s ECA special…
- Influencers Bring Value-Added Tax Questions to the Marketing Mix
- Zampa Debattista VAT Newsletter – Q1 2023
- CBAM: What? Who? When? How?
- Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain products originating in Ukraine
- Preferential origin: New union code Y864 for Israel preferential origin goods
- VAT deduction on imported goods – what really matters?
- What is the EU TOMS reform and why do we care after Brexit?
- Digital payment services: Τhe timeless question of the correct VAT treatment & new reporting challenges
- 0% or reduced VAT rates on Solar Panels applicable in the European Union
- Digital payments. Do you apply the right VAT treatment?
- Fit for 55: EU Proposes Ban on Petrol and Diesel Cars by 2035 to Meet Emission Reduction Targets
- Commission adopts exceptional and temporary preventive measures on limited imports from Ukraine
- Member States adopt CBAM
- Council nearing agreement on DAC 8
- Some EU Member States sceptical about certain elements of VAT in the digital age
- European Parliament adopts final agreement on CBAM
- European Parliament draft report on DAC 8 published
- How to register for VAT abroad?
- Fit for 55…or 57?
- Commission proposes to extend suspension of tariffs and quotas on imports from Moldova
- Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France
- Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France
- How bringing VAT into the digital age can help restore a level playing-field in the hospitality sector
- Romanian Senate: Opinion on ViDA – Principles of Subsidiarity and Proportionality
- Guides/E-Books on ViDA
- What is ViDA? VAT in the Digital Age initiative Q&A
- Changes for account statements
- Interest rates regarding VAT are going down (slightly)
- Circular 2023/C/45 regarding the temporarily reduced VAT rate for the supply with installation of…
- VAT: do you want to use the exemption scheme for small businesses?
- Sale of renovation with VAT: Court of Justice also confirms Ghent’s groundbreaking judgment
- Our View: The administrative nightmare of zero VAT
- Obligation to accept credit or debit card payments – fees
- Zero VAT on certain consumer products
- Cabinet Approves Zero VAT on Basic Items
- Updated legislation: Pro rata calculation
- Case: VAT exemption for full-body MRI scans
- Case: Newspapers not subject to 0% VAT
- Guidelines for Digital Platform Operators on AEOI Reporting under EU Directive
- VAT Guide – Finland
- Guidance: Disclosure obligation of the reporting platform operator (DAC7)
- Power Prices Set to Jump as VAT Discount Ends
- Finland Electricity VAT Cut to 10% and Public Transport to 0% Ends
- Mandatory E-invoicing in France – Pilot Phase in January 2024
- More Details About E-reporting in France
- France has announced the Pilot Program for e-Invoicing
- Conditions for applying a reduced VAT rate for social housing
- France Announces E-invoicing Pilot Program and Calls for Volunteers
- Plans to roll out e-invoicing pilot before July 2024
- French Supreme Court Renders Decision on the Incompatibility of DAC6 with Legal Professional Privilege
- E-Invoicing: The introduction of e-billing in Germany is planned for January 1st, 2025
- Tax consultants obliged to actively use the special electronic tax consultant mailbox (beSt) since January 1st, 2023
- Updated list of NATO Headquarters
- VAT-free sales for aviation (§ 4 No. 2, § 8 Para. 2 UStG; Section 8.2 UStAE)
- Extremely short deadline to file my VAT returns?
- Ministry of Finance letter on chain transactions – particularly on assignment of the transport and communication of the VAT-ID
- Federal Fiscal Court: VAT exemption of the services of procedural counsel
- VAT benefits based on the supplementary agreement to the protocol on the NATO headquarters and…
- Reverse Charge in Germany
- Federal Council approves special levy for single-use plastics
- OSS: German Tax Office Advises One-Stop-Shop Entrepreneurs on Payment Reminders…
- E-invoicing in Greece: Decision on the implementation timeline for the B2G mandate
- VAT refund applications for special status farmers
- Ireland 0% VAT on Solar Panels
- VAT on Unsold Goods Donated to Charities should be Abolished, MEP Says
- VAT return due: 90 days for late submission
- Operations outside the scope of VAT: the replacement of defective products
- Luxembourg VAT Administration Issues Circular on Taxation of Company Cars
- DAC7 approved by the Chamber of Deputies
- Luxembourg Tax Administration Clarifies VAT Treatment of Company Cars
- Circular 807bis – Provision of cars to employees – Rental for consideration – Place of taxation
- Netherlands updates guidance on mandatory disclosure regime
- KPMG Spring Memorandum 2023
- Shareholder acquitted of intentional failure to file VAT return by entity
- Court of Gelderland: Pension scheme is one inseparable service whereby the taxable base is formed by the…
- Company bicycle and VAT
- Assessment of application of (medical) exemption according to AG not at VAT group level
- Deputy allowance dental practice not covered by medical exemption
- Decree on VAT exemption for (para)medical services amended with regard to equivalent quality level
- VAT declarants are given a week’s respite
- Dutch Ministry of Finance Updates DAC6 Guidelines
- Govt Submits Bill to Parliament Implementing Directive on VAT Scheme for Small Businesses
- Local Governments and the VAT Group
- Temporary Reverse Charge System for Gas, Energy and CO2 Emission Allowances from 1 April 2023
- Duties of CBAM from October 2023
- Poland May Extend Zero VAT on Food into 2024 if Inflation Persists
- No Right to Deduct VAT in the Case of Free Travel for Employees, their Families and Non-Employees
- VAT as a corporate income tax expense
- No VAT deduction for medical subscription
- Technical problems with the List of VAT Payers
- The entrepreneur will not deduct VAT from the medical subscription
- The 7th Congress of the Tax Council of the Lewiatan Confederation on May 29
- CEWA, i.e. the Central Register of Excise Goods
- International VAT Compliance. What is it and How Does it Work?
- SLIM VAT 3 adopted by the Sejm
- Amendment of the Administrative Enforcement Act – compulsory recovery of VAT receivables
- Changes to e-commerce – CESOP Regulation
- Deductions for conference organisers
- Deadline for reporting and payment of VAT changes
- Five Key Questions About SAF-T in Portugal
- Law Allowing Entities, Entrepreneurs to Apply Zero-Rated VAT on Previously Exported Goods
- Decree Amending List of VAT-Exempt Technological Equipment Imported Into Russia
- Federal Tax Service of Russia explained the specifics of determining the tax base
- Leasing of Rural Land for Solar Panels Subject to VAT in Spain, According to AEAT Consultation
- What is considered by TicketBAI guarantor software in the Basque Country?
- Spanish Tax Agency (AEAT) issues consultation on VAT bad debt rules
- Clarification: Membership fees
- Position “VAT in the event of customer losses due to the covid-19 pandemic” shall no longer be applied
- Statement “Inputs in stake races within trotting and galloping, value added tax” shall no longer be applied
- Stance “Place of supply – coaching services etc” shall no longer be applied
- Position statement “Support and allowances from the Employment Service, Value Added Tax” shall no longer be applied
- Stance “VAT; taxation basis in case of correction afterwards” shall no longer be applied
- Position “Transfer of goods for valuation or processing” shall no longer be applied
- Tax agency sets criteria for tax payment exemptions resulting from incorrect deductions
- How is the VAT tax base determined in the case of import of goods in postal and express shipments?
- “VAT declaring to budget compensation” – a video from the DPS
- Display in the VAT declaration conducted by a chamber/documentary verification of which a tax notification-decision in the form…
- Can tax invoices/adjustment calculations with the individual tax number of the buyer, who is not entered in the register of VAT payers, be registered in the ERPN?
- How is the date of occurrence of software from VAT?
- Supply of e-advertising services by a non-resident: what about VAT?
- Provision of communal property for rent by the lessor subject to VAT taxation?
- When can the DPS refuse to cancel the registration of a VAT payer based on an independent decision?
- Regarding the new deadline for audits of the budget VAT refund
- Are the services provided by the lessor of communal property for rent subject to VAT taxation, and how is the tax invoice drawn up for such transactions?
- HMRC seeks Feedback on VAT Relief for ESM
- Old bonds, new ties – the Australia-UK FTA
- HMRC Policy Paper: Change to the VAT treatment of medical services carried out by non-registered staff…
- Place of supply – The Sports Invest case
- UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group)
- FTT: Zaman – case remitted by Upper Tribunal to same panel of FTT after original FTT decision set aside…
- FTT: Elbrook (Cash & Carry) Ltd – Denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected…
- VAT Compliance Check after Cancelling Registration
- Import Notice: Russia
- What records must be kept by a business?
- Credit Notes – what are they and how are they treated?
- VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”?
- Updated Road Fuel Scale Charges
- Zero Rate on Energy Saving Materials extended to Northern Ireland
- VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”?
- FTT: YORKSHIRE AGRICULTURAL SOCIETY – Exemptions – Fund-raising events – VAT status of…
- FTT: SPORTS INVEST UK LIMITED – place of supply of football agent services – transfer of player from Sporting Lisbon to Inter Milan in 2016
- FTT: INNATE-ESSENCE LIMITED (t/a THE TURMERIC CO) – food zero rating – whether a turmeric shot is standard rated as a beverage
- HMRC Guidance: The Border Target Operating Model: Draft for Feedback
- VAT Option to Tax on Commercial Properties
- Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Move Them to Northern Ireland for Resale
- Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Export them to the EU for Resale
- Check which Records to Keep for Second-Hand Vehicles you Export to the EU for Resale
- Sales of Second-Hand Motor Vehicles in Northern Ireland
- Check which Records to Keep for Second-Hand Vehicles you Move to Northern Ireland for Resale
- HMRC’s Advance Valuation Ruling Service is Live
MIDDLE EAST
- Experts Sceptical about Lebanon’s Attempt to Adjust VAT and Customs Amid Currency Collapse
- Changes to VAT Calculation: What You Need to Know
- Saudi Arabia Urges Taxpayers to Take Advantage of Penalty Exemption Initiative Ending 31 May 2023
- Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project
- Fourth wave of taxpayers for Phase 2 of E-invoicing in Saudi Arabia
- KSA 4th Wave of Second (Integration) Phase
- Saudi Arabia Determines Criteria for Fourth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- KSA 4th Wave of Second (Integration) Phase
- Saudi Arabia announces fourth wave of Phase 2 e-invoicing integration
- Proposed Direct and Indirect Tax and Customs Incentives for New “Special Economic Zones”
- Fourth Wave of E-Invoicing Applicability
- Saudi Arabia Announces Four New Special Economic Zones (SEZs) to Drive Economic Growth
- Saudi Arabia Requires E-invoicing Integration for VAT Exceeding USD39.9M
- Saudi Arabia: Establishment of four new Special Economic Zones
- FTA: Taxpayers’ Bulletin
- Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of…
- UAE Excise Tax: Emaratax Registered Designated Zone-User Manual Version 2.0
- FTA’s Customer Council Outlines Procedures for Recovering VAT Incurred on Construction and Operation of Mosques
- Dubai Customs amends the grace period for Customs declaration submission
- UAE VAT Rules: Will Commissions of Local Agents be Charged?
- Federal Tax Authority Announces Implementation of E-Invoicing
- Consequences of VAT Non-Compliance
- Maktoum bin Mohammed Chairs meeting of Federal Tax Authority’s Board of Directors, Approves…
