Worldwide VAT rate changes in the news May/June 2023
AFRICA REGION
ARUBA
AUSTRALIA
- ATO guidance: GST and digital currency
- ATO guidance: GST and digital currency as payment
- ATO guidance: GST and digital currency exchanges
- ATO guidance: GST and trading digital currency
BAHRAIN
BOLIVIA
BRAZIL
- Federal Superior Court of Justice rules about inclusion of ICMS in base of IRPJ/CSLL
- Federal Superior Court of Justice to determine refund rules for ICMS-ST differences
- Postponement of the mandatory NF3-e implementation in Espírito Santo and Santa Catarina
- Supreme Court: National suspension cases regarding exclusion ICMS presumed credits from PIS/COFINS basis
- Supreme Court: When health insurance and financial companies must pay ISS
CANADA
ECUADOR
EGYPT
ESTONIA
ECJ
- Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company
- Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer
- Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed…
EUROPEAN UNION
- Annual Report on Taxation
- British landlords with overseas property rentals set to pay VAT in EU nations
- E-Invoicing in the future of tax: Navigating complexity and preparing for digitalisation
- EU – Central America preferential trade: update to Harmonised System 2022
- EU publishes long-awaited and ambitious Customs Reform and it includes VAT implications!
EUROPEAN UNION/ROMANIA
FRANCE
GERMANY
- Guidance: How to return from vacation “duty-free”
- VAT treatment of services by debtor advisor – exempt?
GERMANY/ROMANIA
GREECE
INDIA
- Amnesty scheme for export obligation
- DGGI seeks higher GST from auto parts makers
- GST relief provided by the government on household appliances, mobile phones, food, medical supplies, stationery, and daily consumer goods
- Indian GST Evasion Hits $1.8 Billion During Eight-Week Window
- More businesses to come under e-invoicing scheme from August 1, 2023
ISRAEL
ITALY
- E-Invoicing Requirements in Italy (Easy Checklist)
- Italy extends gas VAT cut to 5% until 30 Sept 2023
- Italy Extends Reduced VAT Rate for Natural Gas
KENYA
LUXEMBOURG
NETHERLANDS
- Court of Amsterdam: Are services by eurythmy therapist exempt from VAT?
- Court of Amsterdam: No refund from the VAT compensation fund because services have been performed to other party
- Court of Appeal ‘s-Hertogenbosch: No 0% for pick ups due to involvement in fraud
- E-Invoicing Compliance in the Netherlands (All You Need to Know)
- Municipality no VAT compensation for realization emergency landing port
NEW ZEALAND
NIGERIA
- Nigerian Government Introduces VAT Direct Initiative to Streamline Tax Collection in Informal Sector
- The new VAT initiative: Watch outs
PAKISTAN
- FBR Enforces 15% Sales Tax on Services Provided by Hotels in Islamabad
- Pakistan Retains Higher Sales Tax Rate at 18% for 2023-24 and Onwards
PERU
POLAND
- For fraudulent invoices, the punishment is the same as for genocide
- Poland’s VAT regulations on packaging
- The Sejm adopted the VAT Act introducing the KSeF e-invoicing obligation from July 2024
RUSSIA
SAUDI ARABIA
SLOVAKIA
UKRAINE
- Nuances of release from VAT import components for drones
- The procedure for VAT taxation under the supply contracts of goods/services
UNITED ARAB EMIRATES
UNITED KINGDOM
- Open consultation: The future of customs declarations
- R (Realreed Ltd) – High Court – Judicial review – Liability of supplies of serviced flats and legitimate expectation – application dismissed – taxpayer…
- United Kingdom VAT Guide
UNITED STATES
URUGUAY
VIETNAM
WORLD
- (Video) The case for a tax technology roadmap
- (Video) What do tax leaders need to know about AI?
- ZD Academy: VAT Transactions in the Yachting Industry: a Practical Approach (August 30, 2023)
Recent daily newspapers
Follow us on
