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WORLD
- Job opportunities in Czech Republic, the Netherlands, and United Kingdom
- Job opportunities in The Netherlands
- Consequences and impact of non-compliance with e-invoicing
- In-House vs. Outsourced VAT Reclaim: Which is Best for Your Business?
- VAT TV June 2023 news
- How three global trends are shaping indirect tax
- Will VAT/GST Be the Newest Playfield for International Tax Competition?
- E-Invoicing & E-Reporting developments in the news in week 24 & 25/2023
- IBFD Book: European and International Tax Law and Policy Series: Cross-Border Juridical VAT Double Taxation in the Framework of European Law
- KPMG Week in Tax: 19 – 23 June 2023
- Exploring the VAT Digital Toolkits by OECD
- IBFD – Advanced Professional Certificate in International VAT/GST
- International Trade Compliance Update Newsletter – May 2023
- Customs Tariff updates June 2023
- Ex works incoterm term (Ex-factory Price)
- How to minimize VAT liabilities and maximize savings
- Global E-invoicing compliant with AI
- How tax penalties compare in the world’s 10 largest economies
- Digital VAT Compliance: From Burden to Opportunity
- Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax Webinar/Events
- Deloitte Global Trade Advisory Newsletter (January–March 2023)
- Cloud Computing as the Future of Business Operations
- Customs & Global Trade Intelligence Update – Edition 23 – Week 24
- KPMG Week in Tax: 12 – 16 June 2023
WEBINARS / EVENTS
- Webinar Axway – E-invoicing: How to comply easily with upcoming mandates? (June 29)
- Pagero webinar – French mandate: Essential updates – June 27, 2023
- IVA Conference – 2023 Autumn Conference Copenhagen, Denmark (Oct 19-20, 2023)
- Pagero On Demand Webinar – E-invoicing in Eastern Europe: developments, impacts and what you need to know
- Webinar – Slide deck & Recorded Session – Fixed establishment regime in the EU – Recent updates and the impact of the ECJ Case C-333/20
- SAP webinar – Recorded session – All about SAP Document and Reporting Compliance
- EY Webinar – Slide deck & recorded session – E invoicing technology: SAP Document and Reporting Compliance (SAP DRC)
- ZD Academy: VAT Transactions in the Yachting Industry: A Practical Approach (August 30, 2023)
- Deloitte webinar – Slide deck – Understanding Generative AI in Finance
- Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
- Sovos Webinar – Recorded session – VAT Reporting & SAF-T webinar: Progress & prospects
- FTA Webinar: Tax Violations and Crimes (In Arabic)
AFRICA
- Egypt-ETA Announcement of Second Sub-Group of Phase 4
- Egypt – VAT on digital services – Real-time VAT ID verification
- VAT Exemption for Imported Production Equipment Simplified
- High VAT on Fuel will Hurt the Poor More
- Implementation of 2023 VAT Regulations for Digital Economy
- Kenya Enforces Electronic Invoicing
- Nigeria Charging VAT on Imports of Diesel
- FIRS to end multiple taxation, collect market traders’ VAT
- FIRS partners with Market Traders Association of Nigeria for VAT remittance from informal sector
- Tax Appeal Tribunal Rules on FIRS’ Power to Appoint a VAT Collection Agent
- Nigeria Implements 7.5% VAT on Diesel Imports
- Prices of Diesel to rise as Customs begins VAT collection
- Nigerian Customs to Start Charging VAT on Diesel Imports
- Scam alert
- South Africa Tax Agency Issues Binding General Ruling Clarifying Input VAT Deduction on Exempt Supplies
- SARS notification addresses incorrect VAT numbers on customs clearance declarations
- Removing VAT in lottery will Cause Loss of Govt Revenue, Says MP Silaa
- Tanzania Budget Speech for 2023/24 Delivered Including Several VAT Changes
- Aviation Industry Relieved by VAT Exemption in Tanzania
- 5 Major Developments in Uganda
- Budget 2023:Expanded List of Supplies for Which Input VAT Is Not Creditable
AMERICAS
- 5 Major Developments in Bahamas
- VAT, Customs Duty being Removed on Importation of Water Sports Vessels
- 5 Major Developments in Brazil
- Brazil unveils VAT implementation proposal
- Brazil unveils compensation funds in proposed tax reform
- President of the Chamber of Deputies meets with state governors in an attempt to secure a consensus on reform of Brazil’s indirect tax system
- 5 Major Developments in Canada
- Proposed “last sale” rule in customs valuation to increase cost of doing business in Canada
- Canada Sales Tax: Claiming input tax credits (ITC)
- Canada’s proposed regulations amend valuation for duty rules for imported goods
- Updated list of cross-border digital service providers
- Costa Rica Executive Branch publishes Regulations to the General Customs Law
- Spotlight on Wayfair five years later
- State of Maryland Cannabis Sales Tax Update
- Your Nexus Queries Answered: Unravelling the Top 3 Areas of Confusion
- Colorado updates guidance about telecommunications
- You Can’t Solve Sales Tax Problems with Technology Only
- South Dakota v. Wayfair anniversary marks 5 years of online sales tax
- New bill makes sales tax less complicated for Alabama businesses
- South Dakota v. Wayfair — five years later
- Texas eliminating sales tax on feminine hygiene products
- North Carolina: US Supreme Court Denies Review of Case Disregarding Dilworth and Upholding…
- Missouri: Adopted Rule Amendments Reflect Post-Wayfair Nexus Standard for Vendors
- Louisiana: New Law Requires Board to Implement Uniform Electronic Tax System for Localities
- Kentucky DOR Issues Newsletter Summarizing Recent Changes on Taxability of Services
- California: US Supreme Court Denies Trade Association’s Petition to Review Remote Seller Case
- Louisiana Centralizes Local Sales Tax Collection, Shifts Electronic Filing System Supervision to Uniform Local Sales Tax Board
- US New Mexico sales tax cut July 2023
- US Sales Tax Rate Updates for July 2023
- A handy guide to U.S. sales tax jurisdictions
- States ease nexus thresholds
- Governor Ivey Signs Alabama Grocery Sales Tax Reduction Bill
- The Milwaukee sales tax bill comes with big strings attached. Here are 5 changes coming to the city.
- State lawyers reject US Supreme Court review of NC sales tax dispute
- Missouri Regulations Clarify Use Tax Collection Threshold for Remote Vendors
- Colorado: New Law Requires DOR to Undertake Modifications to Electronic Tax…
- Uruguay temporarily reduces VAT and IMESI rate for mineral and sparkling waters
- Uruguay rolls over 13% reduced tourism VAT
ASIA PACIFIC
- Zero-Rating Stays where it is, Current Rate of 9% VAT will Increase – Prof. Prasad
- VAT increase and its consequences
- Committee defends VAT increase move
- Setting up of the GST Appellate Tribunal: Are We Ready
- Weekly GST Communique dated June 26, 2023
- Amnesty Scheme Under GST – Avail benefits before 30th June 2023
- Delhi Govt notifies Special Procedure for Revoking Cancelled GST Registration
- Proceedings Puzzle: Orders in fake-invoicing matters under GST
- Service Tax not levied on reimbursable expenses incurred by the Assessee
- Dubious VAT Refunds: ED Conducts Searches in Sangli
- Special All-India Drive Against Fake GST Registration- Menace and Safeguards
- Refund of service tax paid when the services were consumed outside India
- Services of extending corporate guarantee without any consideration is not considered as a service
- E-Invoicing: A Complete Guide to India’s GST System
- Unused CENVAT Credit does not incur any interest liability
- Target-based incentives to attract 18% GST: Maharashtra AAAR
- India Inc. calls for second phase of GST reforms for ease of doing business, says Deloitte survey
- extends the due date for filing GSTR-1, GSTR-3B & GSTR-7 for April & May 2023 in Manipur till June 30…
- Recipient’s ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively
- Gom Council to refer GST rate cut for cement to GoM
- Contract involving supply of material and labour is a ‘Works Contract Service’
- Weekly GST Communique dated June 19, 2023
- Implementation guidelines for tax facility in Special Economic Zones
- VAT on the sales/delivery of gold jewellery, gold bars, jewellery crafted entirely from non-gold material, gemstones and/or other similar stones, as well as services related…
- VAT on transfer of collateral acquired by creditor to the buyer of collateral
- Govt Raises Price Limit of Subsidized Houses that are Exempt from VAT
- EU and Japan strengthen cooperation on digital trade and economic security
- Japanese Consumption Tax (VAT)
- Sales tax evasion worth billions of rupees detected
- Directorate of Intelligence & Investigation Lahore Recovers Sales Tax Evasion Worth Billions of Rupees
- BIR Simplifies VAT Refunds
- BIR further simplifies requirements for VAT refund
- Lumagui: BIR cuts in half the requirements for VAT Refund in an effort to promote Ease of Doing Business in the PH
- Dropping the VAT zero-rating certification requirement
- VAT refund measure for non-resident tourists should provide seamless experience
- Singapore Publishes Updated GST Guide on Exemption of Investment Precious Metals
- IRAS e-Tax Guide on GST: Guide on Exemption of Investment Precious Metals (IPM)…
- Introduction to New Singapore e-Invoice System
- Taiwan Ministry of Finances Notes Need to Include Business Tax When Pricing Taxable Goods or Services
- Taipei National Taxation Bureau reminds selling price to consumers should include VAT
- 5 Major Developments in Uzbekistan
- Application for VAT refund not required – it is enough to show the negative amount in the report
- Vietnam Lowers VAT to 8% again amid Economic Headwinds
- Parliament Approves Extension of VAT Cut Until Year’s End
- National Assembly approves extension of VAT cut until year’s end
- Vietnam to extend VAT cut until year-end to prop up slowing economy
- Vietnam Extend 2% VAT Cut till End 2023
- Tax Authorities urged to Accelerate VAT Refunds for Businesses
- The General Department of Taxation requires accelerating VAT refund for businesses
- The VAT reduction from 10% to 8% may be implemented using two methods
- KPMG navigates Vietnam VAT regulations
- When is time to determine VAT when making invoices for service provision that payment has not yet been collected in Vietnam?
- Taxation on Digital Commerce in Vietnam
- KPMG Navigates Vietnam VAT Regulations
EUROPE
- Central Europe Tax Technology Report
- Warning – VAT ahead for Training/Education providers supplying overseas Students (B2C supplies)
- ECJ Customs C-640/21 (Zes Zollner Electronic) – Judgment – Amending customs declarations and failing to declare the correct quantity of goods
- Flashback on ECJ Cases – C-377/08 (EGN) – Input VAT deduction if supplies are made to other Member States
- Flashback on ECJ Cases – C-433/08 (Yaesu Europe) – Signature of authorized representative is…
- Flashback on ECJ Cases – C-442/05 (Zweckverband …. ) – Terms “supply of water” and “water distribution” respectively – Reduced VAT rate
- New preliminary questions to the ECJ in a VAT case: Sancra vs. Portugal – C-377/23
- Comments on C-516/21: CJEU rules lease of installed equipment not taxable if ancillary to exempt supply
- Comments on C-695/20: No VAT for influencers on OnlyFans platform
- Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions
- Agenda of the ECJ VAT cases – 5 Judgments, 1 AG Opinion, 1 Hearings till July 13, 2023
- Comments on ECJ C-365/22: Out-of-service cars bought to be sold for parts may be subject to VAT margin scheme.
- What is EPR and how does it work?
- EU and Japan strengthen cooperation on digital trade and economic security
- BRIEFING EU Legislation in Progress – Proposal for a simplification of VAT rules for e-commerce…
- New EU VAT rules for the accommodation and transport sector
- Press release: Specialised Committee on the Implementation of the Windsor Framework: joint statement, 23 June 2023
- EPPO’s investigation uncovers €19 million VAT fraud in car sales
- Key facts about Central Electronic System of Payment information (CESOP)
- European Commission proposes adjusted package for the next generation of ‘own resources’
- Spanish Presidency of the European Union has established four priorities
- Tax return deadlines (due dates), penalty for late filling, extensions and other details in the EU member states
- Penalties for VAT return late fillings in countries of European Union
- A look across the border
- EU adopts 11th package of sanctions against Russia for its continued illegal war against Ukraine
- A snapshot of all the news on VAT Fixed Establishments – Be prepared for the ECJ decision on FE on…
- The Carbon Border Adjustment Mechanism (CBAM)
- Experience the European Parliament in 360°
- Annual activity report 2022 – Taxation and Customs Union
- Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of…
- European Commission issued the Annual Activity Report 2022
- Commissioning of the Import Control System 2 (ICS2) Release 3
- Commission’s proposal for a digital euro has been delayed
- Special report from the European Court of Auditors to AEO
- Draft rules governing transitional phase of Carbon Border Adjustment Mechanism and first…
- EU carbon border adjustment mechanism: Implications for climate and competitiveness
- CBAM Implementation – Consultation launched
- Commission proposal on EU Customs Reform
- Understanding the Carbon Border Adjustment Mechanism (CBAM) for Imports: Requirements and Obligations for Companies
- Proposed Revision of Union Customs Code: Ambitious Reforms for the Future of EU Customs Union
- Customs in the European Union – Recent developments
- IBFD – Journal Article Alert – International VAT Monitor
- Opinion Statement FC 6/2023 – Further CFE Comments on the EU Commission’s ViDA Proposals
- ViDA: Update from ECOFIN meeting
- EU Economic and Financial Affairs Council Discusses VAT in the Digital Age
- Newsletters on ViDA – week 24/2023
- 5 Major Developments in Belarus
- Belarus Provides Guidance on VAT Obligations for Distance Sales of Goods Online
- 7-year limitation period only applies to a pure and simple absence of declaration
- Renting out an apartment: register for actual use or not?
- Deferral VAT obligations: summer scheme 2023
- 5 Major Developments in Belgium
- Circular 2023/C/63: Clarification amendments Royal Decrees
- New VAT circular letter clarifies amendments made by royal decrees
- New circular on extended limitation and retention periods for VAT purposes published
- Extension to submission deadline for periodic VAT return and EC sales list
- Belgium updates circular to confirm “Reverse Charge” wording being necessary in simplified triangulation 16.06.2023
- Council of State annuls fine rates DAC6
- Country fact sheets: eInvoicing in Belgium
- Changes to tax regulations in 2023: Bad debts, VAT registration, …
- E-Invoicing: By contracting eAccounts to savings and greater efficiency
- Should Online Stores in Croatia Fiscalize Order Confirmations?
- Consultation on draft bill for payment service providers
- Country fact sheets: eInvoicing in Croatia
- Changes to reduced VAT rate applicable to primary and permanent residence
- Country fact sheets: eInvoicing in Cyprus
- VAT Cut on Basic Goods has Reduced Prices
- Cyprus VAT measures under review
- New VAT rate of 3 % envisaged in Cyprus
- Cyprus introduces 3% reduced VAT rate
- Lower VAT rate for recyclates/recycled products – a possible economic tool to promote the circular economy
- Reduced VAT rate on environmentally friendly products
- Issuance of documents by non-payers
- Country fact sheets: E-Invoicing in Czech Republic
- Czechia to push for lower VAT on recycled products
- Country fact sheets: E-Invoicing in Denmark
- VAT – building plots – the concept of building – clarifications – Practical Change – Draft Management Sign
- VAT of rental of rooms in hotels and similar – Draft control signal
- Digital accounting: Timetable for companies and system providers
- Estonian Parliament Approves VAT Increases
- Parliament approves partial amendments to VAT Act, including rate adjustments
- Country fact sheets: eInvoicing in Estonia
- Press issues joint protest against VAT increase
- Parliament approves law increasing VAT rate
- Parliament considers Bill to implement EU Directive for payment service providers
- Change in the standard VAT rate in Estonia from 2024
- Country fact sheets: eInvoicing in Finland
- Programme New Government: A strong and committed Finland – VAT aspects
- Amendments to VAT Act enacted following Finland’s accession to NATO
- Finland VAT Rate Changes
- French mandate: What is a PDP, PPF & OD?
- Sovos, Candidate to Become a PDP Platform
- VAT grouping – Update following public consultation
- Temporary agent in France: everything you need to know
- Five Key Questions about e-Invoicing and e-Reporting in France
- Germany B2B Real-Time E-Invoicing January 2025 Update
- FAQ “VAT measures to promote the expansion of photovoltaic systems”
- Proposal to allow Germany to introduce a special measure derogating from Articles 218 and 232 (e-invoicing)
- Germany’s E-invoicing and E-reporting Mandate
- Proposal for a Council Implementing Decision authorising Germany to introduce E-Invoicing
- Real Estate & Leases – VATable or not?
- Updated guidance published on RETT intragroup restructuring exemption
- Proposal Council Decision authorising Italy to extend the period to apply the ‘split payment’ mechanism
- The rebate of excise duties on energy products increases the VAT taxable base
- Rulings 312 and 313: VAT rate for fruit juice based on puree
- Italy Wants To Become the First Country to Exempt NFTs from VAT
- Ruling 360: VAT Rate for Sales and Leases of Rolling Stock
- Italian Revenue Agency issues ruling on VAT fixed establishment intervention
- VAT exemption for associations has been postponed to 1 July 2024
- Decree: Payback on medical advice
- Revenue agency seeks feedback on draft circular for taxation of crypto assets
- Payback on medical devices: how to segregate and calculate recoverable VAT
- Transactions between “Italian” permanent establishments of companies of a foreign group: when they are relevant for VAT purposes
- Supreme Court: Non-residents can claim VAT via representatives, even in the presence of a permanent establishment in Italy
- Place of supply rules for leasing, renting, and chartering of pleasure boats
- Ministry Extends Deadline for Crypto-Asset Tax Payment
- Latvia Introducing Tax Compliance Rating System to Promote Voluntary Compliance
- EPPO carries out 16 searches in probe into €14 million VAT fraud – €6 million seized
- Paid games in amusement park taxed at the reduced VAT rate
- Decree on VAT levy and application of KOR for solar panels updated
- Knowledge group position: time-barred VAT refund cannot be set off against tax debt of the bankrupt
- Supreme Court: Tourist tax by camping qualifies as a disbursement
- Increase excise duty on fuels from 1 July 2023
- Dropshipping and VAT
- Paid VAT in other EU countries in 2022? Ask back on time!
- Amusement Park is right: game stall is attraction; reduced VAT rate applies
- Dealer in used cars fails to meet the burden of proof for the application of the margin scheme
- Million fraud in car industry
- Over 30 cars & €900,000 seized in the Netherlands as part of major EU VAT fraud…
- Compromise on VAT refund after maximum effort to prevent participation in VAT fraud
- The amount to be paid agreed in 2019 pertains to the transfer of the company in 2014
- Private-equity fund is not a VAT taxable person and cannot deduct input VAT
- Court of Appeal of Arnhem-Leeuwarden: Compromise about VAT return after maximum effort to…
- EPPO cracks down on €19 million VAT fraud involving car sales in France and the Netherlands
- VAT deduction for cash purchase inventory sufficiently substantiated
- Possibility of donating unused mobile data to a charity does not entitle to a VAT refund.
- Reclaim the deadline VAT on solar panels is approaching
- Deduction of VAT on acquired store inventory wrongly refused
- Reimbursement after mediation capstone transfer company, so no VAT is due
- Conviction of the manager for VAT fraud
- VOEC Norway
- Norway Tax Agency Posts Board Ruling on VAT Treatment of delivery and assembly of goods to…
- Disable manufacturing contracts and the provisions on adjustment for value added tax
- Krajowy System e-Faktur (KSeF) Approved by the Lower House of Parliament
- New model of e-invoice scheme in KSeF
- Government draft act amending the act on packaging and packaging waste management
- The National e-Invoice System will change the current settlement system
- Reduced VAT on Food Extended; Mandatory E-Invoicing; Revocation of State of Health Emergency (COVID-19)
- SLIM VAT 3 comes into force on 1 July 2023
- Does applying for an individual interpretation always make sense?
- Poland Extending VAT Zero Rate for Food and Donations for Ukraine
- Deposit system for packaging and VAT: Changes are getting closer!
- Poland SLIM VAT 3 Package Signed into Law
- From July it will be easier to settle VAT
- National e-Invoice System (KSeF) adopted by the Sejm
- Changes in VAT from July 1, 2023
- Implementation of the national e-invoice system-challenges
- Comments to C-282/22: Charging electric vehicles and VAT in Poland
- A business apartment for an employee cannot block the right to deduct VAT
- Slim VAT 3. The Ministry of Finance allows VAT-R to be submitted in June
- Priorities of the Ministry of Finance: Implementation of E-Invoicing, ….
- Romania may have the approval for mandatory B2B E-Invoicing, be prepared!!
- Proposal for a Council Implementing Decision authorising Romania to introduce E-Invoicing
- Romania B2B RO e-invoicing eFactură 2024 update
- Proposal to allow Romania to introduce a special measure derogating from Articles 218 and 232 (e-invoicing)
- Russia Provides Zero VAT Rate to Ship Repair Facilities
- Russian domestic tour operators to be exempt from VAT – draft law
- Transfer of medicines not registered in Russia for seriously ill children exempt from VAT
- Tour operators will be able to use a zero VAT rate
- A new list of types of tourism facilities has been approved for applying 0% VAT
- Draft regulation of the Create and Grow Law
- Spain Released a Draft Regulation of the B2B e-Invoice Regime
- Form 381 – VAT Claims by armed forces of EU Member States
- ALL newsletters (so far) on the draft regulations on the electronic invoicing (e-invoicing) regulations
- Invoicing Revolution in Spain: New Royal Decree on Electronic Invoices and B2B Obligations
- Resolution: Regularization of incorrectly charged VAT
- Spain Updates Draft Regulations for Proposed B2B E-Invoicing Regime
- B2B E-invoicing Draft Regulation Published
- Draft of the Spanish e-invoicing regulation – A summary
- Draft e-invoicing regulations published
- Spain has released further information regarding the upcoming B2B mandate
- Mandatory electronic invoicing in B2B operations – Draft of the Royal Decree Project by which the…
- Spanish mandatory B2B e-invoices draft technical specifications and regulations
- New law includes measures transposing DAC 7 into domestic law, changes to concept ”import of goods” and Use & Enjoyment
- Tax agency clarifies call-off warehouse transfers and fixed establishment
- Warehouse constitutes a permanent establishment if seller hires staff or another company to run it on its behalf
- The position “Tax liability for the provision of spaces for parking vehicles” shall no longer be applied
- The position taken ” VAT on the provision of a parking space to residents when the agreement was not entered into between the same parties as the agreement as…
- The position on Tax liability for the provision of a parking space in several stages shall no longer be…
- The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied
- Increase to VAT rates effective 1 January 2024
- Federal Tax Administration announces VAT rate adjustments
- Switzerland marketplace deemed supplier VAT rules 2025
- Switzerland agrees to partial revision of VAT Act
- Electronic-only VAT registration, payment, and regularisations
- Swiss Federal Council approved amend Liechtenstein VAT agreement
- Switzerland will introduce deemed supplier rules for online marketplaces
- Obligation to submit registrations and declarations to VAT electronically from 2024
- Switzerland electronic filings requirements 2024
- FTA – New edition of the brochure «The Swiss Tax System»
- Updated VAT administration procedures and the Registry for budget reimbursement applications, aligning them with the new e-wallet law
- The buyer has returned some of the goods and the funds remain with the seller for another supply of goods: what about VAT?
- The order of filling in Annex 3 “Calculation of Budget Refleration” to VAT tax return
- Zelenskyy signs laws on abolition of VAT, import duties for drone components
- Is it mandatory to obtain an excerpt from the VAT payer register?
- Press release: Specialised Committee on the Implementation of the Windsor Framework: joint statement, 23 June 2023
- United Kingdom introduces its new Developing Countries Trading Scheme (DCTS)
- FTT: 3D Crowd CIC: VAT recovery on costs incurred in 3D printing PPE
- VAT: Mind the gap – HMRC latest figures
- VAT rules risk hindering energy efficiency drive, warns CIOT
- Everything new businesses need to know about VAT
- UK Government announces new ‘Developing Countries Trading Scheme’
- New HMRC guidance on reporting VAT return errors
- FTT: WWM Rose & Sons Ltd – VAT direct debit does not change VAT due date
- Tax gap for VAT reduced from 14.0% in 2005 to 2006 to 5.4% in 2021 to 2022
- HMRC Guidance: Updates on VAT appeals
- HMRC VAT Rulings – How reliable are they?
- Overage Payments – What’s the VAT treatment
- Providing Serviced Residential Accommodation (R2SA) – How do I account for VAT on this activity?
- Scottish Deposit Return Scheme
- Details provided on the Windsor Framework: Introduction of duty reimbursement scheme and a new “green lane”
- National Audit Office report about MTD
- HMRC Guidance: Apply to receive non-financial VAT registration data from HMRC
- FTT: Nations Recruitment Ltd: Default Surcharge – whether reasonable excuse
- FTT: 3D Crowd CIC: Input VAT recovery
MIDDLE EAST
- Differing VAT Rates Complicate Intra-GCC Trade
- DLA PIPER GCC Tax Roundup – 21 June 2023
- KPMG Fakhro GCC Tax News – 22 June 2023
- 5 Major Developments in Bahrain
- Updated VAT Guides Concerning Treatment of Supply of Investment-Grade Gold
- NBR has recently updated VAT Financial Services Guide (re investment grade gold)
- NBR has recently updated VAT General Guide
- Bahrain’s GDP Growth to Decelerate to 2.2% this Year: ICAEW
- Saudi Arabia Determines Criteria for Sixth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Pagero – Guide to ZATCA Phase 2 e-invoicing in Saudi Arabia
- Fifth Wave of the E-invoicing Implementation in the KSA
- Saudi Arabia E-Invoices (FATOORAH) – Sixth Wave Jan 2024
- Details of Sixth Wave of Obliged Taxpayers in Phase 2 Released by ZATCA
- Criteria for fourth wave of e-invoicing integration
- Criteria for sixth group of taxpayers to comply with second phase of e-invoicing implementation
- FATOORAH Mandates B2B e-Invoicing for Sixth Wave in Phase 2 starting January 1, 2024
- Saudi Arabia announces sixth wave of Phase 2 e-invoicing integration
- E-invoicing implementation resolution amended
- Zero rating of Export of Deemed Supplies! Does the concept work?
- VAT Administrative Exceptions Guide
- UAE FTA publishes a new Input Tax Apportionment Guide
- FTA: Muwafaq Package for SMEs
- Federal Tax Authority Continues ‘Tax Support’ Awareness Campaign Tours in Ajman and Ras Al Khaimah
