24/7 VAT News on www.vatupdate.com – This was in the news on July 4, 2023

GLOBAL VAT RATE CHANGES

• Americas – VAT rate changes/news – May/June 2023
• Middle East/Africa – VAT rate changes/news – May/June 2023
• Asia Pacific – VAT rate changes/news – May/June 2023
• Europe (Non-EU) – VAT rate changes/news – May/June 2023
• European Union – VAT rate changes/news – May/June 2023

 AFRICA REGION

• Middle East/Africa – VAT rate changes/news – May/June 2023

ARUBA

• Parliament Set to Deliberate Proposed Amendments to Border Indirect Tax Levy

ASIA PACIFIC

• Asia Pacific – VAT rate changes/news – May/June 2023

BELGIUM

• Summer deadline extension for VAT compliance in Belgium

BOLIVIA

• Bolivian SIN published the list of the fifth group of taxpayers required to issue digital tax documents

BRAZIL

• Tax reform: points presented in the bill’s substitutive text were discussed

BULGARIA

• What is the status of e-invoices in Bulgaria?

COSTA RICA

• Costa Rica’s Tourism Sector Struggles with VAT Increase

CYPRUS

• Potential new VAT rate

DENMARK

• Ruling: VAT deduction for costs for exhibition in museum

DOMINICAN REPUBLIC

• The DGII of the Dominican Republic updates XSD e-CF schemes v.1.0, Invoice Summary, Acknowledgment and Cancellation of e-CF

EUROPE

• Europe (Non-EU) – VAT rate changes/news – May/June 2023

EUROPEAN UNION

• Implementing IOSS: A Step-by-Step Guide for Businesses
• AmCham EU: Adapting Europe’s Customs Union to the new reality
• Progress of VAT rules in the digital age
• European Union – VAT rate changes/news – May/June 2023
• The EU’s Eleventh Sanctions Package against Russia

ECJ

• Summary of ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law
• Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme
• Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion in July 2023
• Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling
• Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents
• ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law
• Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition

FRANCE

• Electronic signature of electronic invoices
• “Eye Shelter” decision: can wrongly paid VAT be recovered?
• From Chorus Pro to PPF: the electronic invoicing portal
• E-Invoicing: A Solution To Reduce Payment Times And Optimise Cash Flow
• Is Your Company Ready? Upcoming Obligations Of The French E-Invoice Mandate And Non-Compliance Sanctions
• Making the choice between PPF, PDP and OD
• The French e-Reporting system

GERMANY

• Proposal issued to allow derogation to Germany for B2B e-invoicing
• Upper limit of livestock units in the tax group when applying taxation according to average rates i. S.v. § 24 VAT Act
• Proposal For B2B E-Invoicing Mandate In Germany 2025

GHANA

• 5 Major Developments in Ghana

GREECE

• 5 Major Developments in Greece

GUATEMALA

• 5 Major Developments in Guatemala

INDIA

• CBIC waives filing of GSTR-9 and GSTR-9C for turnover up to 2 crores and 5 crores
• CFOs hail six years of GST, but seek more simplification on tax regime
• No, mobile phones and TVs are not getting cheaper from July 1, there is no change in GST rate
• 50th GST Council meeting on 11 July: Here’s what is expected
• CBIC waives Filing of Form GSTR-9 and GSTR-9C for Annual Turnover up to 2cr and 5cr
• Ecommerce operators face problem in GST drive to check fake registration
• 50th GST Council meeting on 11 July: Here’s what is expected
• Weekly GST Communique dated July 3, 2023
• Centre to soon notify rules for setting up GST appellate tribunals
• GST an engine for driving consumption, helped households save on monthly bills: Govt

IRELAND

• 5 Major Developments in Ireland

ISRAEL

• 5 Major Developments in Israel

ITALY

• VAT credit cannot be denied for formal reasons

JOB OPPORTUNITIES

• Job opportunities in Belgium, Germany and the Netherlands

KAZAKHSTAN

• Manufacturers of goods of own production, eligible for a simplified VAT refund, have been changed

KUWAIT

• 5 Major Developments in Kuwait

KYRGYZSTAN

• 5 Major Developments in Kyrgyzstan

LATIN AMERICA/NORTH AMERICA/UNITED STATES

• Americas – VAT rate changes/news – May/June 2023

LATVIA

• Country fact sheets: eInvoicing in Latvia

LITHUANIA

• Country fact sheets: eInvoicing in Lithuania

MEXICO

• The SAT of Mexico announces a new change to the CFDI Customs Request Catalog v4.0.
• The application of fines for errors in the issuance of CFDI with Carta Porte Complement begins

NETHERLANDS

• Bill on the amendment of the Sales Tax Act (antiques and virtual services)
• Changing the location of virtual services does not lead to implementation problems at the Tax and Customs Administration

NEW ZEALAND

• Payments in the nature of a grant or subsidy

NORWAY

• Norway Tax Agency Posts Board Ruling on VAT Registration, Taxation of Digital Currency Mining

PAKISTAN

• Sales Tax Act, 1990 (Act No. III of 1951 as Amended by Act VII of 1990) As amended up to 30th June, 2023

POLAND

• SLIM VAT 3 package from July 1, 2023
• Sending JPK_GV by VAT group members
• Binding Rate Information is free from July
• Members of the VAT group must submit JPK files from July
• Deducting VAT from renting premises for employees
• Changes related to the SLIM VAT 3 package and the cancellation of the state of epidemic emergency
• Integration trip for co-workers with VAT deduction

SERBIA

• Serbia: Tax administration releases July 2023 tax deadlines and updates

SPAIN

• Archive obligations in Spain
• Mandatory Electronic Invoicing in Spain

TAIWAN

• The 112th “Cloud Invoice e-up” and “Cloud Invoice Urban and Rural Zero Distance” event

UKRAINE

• What is the procedure for taxation of factoring operations?
• How do the supplier and buyer reflect the cost of the container in VAT?
• Is the property management contract subject to mandatory registration by the VAT payer?
• When the DPS can refuse to cancel VAT payer registration

UNITED ARAB EMIRATES

• Provisions for VAT (Value Added Tax) Penalty system in UAE

UNITED KINGDOM

• New portal for VAT payment plans
• VAT: New HMRC guidance on error reporting
• VAT: Business or non-business? The 3D Crowd CIC case
• Update on plastic packaging tax
• UK imports and exports: the impact of Brexit
• HMRC Guidance: Trading and moving goods in and out of Northern Ireland

UNITED STATES

• Massachusetts: Sales Tax Applicable on Discounted Price Consumers Pay For Cell Phone in Bundled Transaction
• Illinois: Information Provided on New Sustainable Aviation Fuel Purchase Credit
• New Jersey Assembly Votes Unanimously to End Sales Tax on Precious Metals

UZBEKISTAN

• Uzbekistan shuns VAT cuts for targeted consumer VAT refunds

VIETNAM

• VCCI comments on draft decree about VAT cuts
• Special consumption tax needs supportive roadmap

TECHNOLOGY

• Looking to overcome the omnichannel challenge? Tax technology is the missing piece of the puzzle
• The keys to optimizing the management of your Accounts Payable
• Strategies to optimize the growth and scalability of a customer EDI solution