Headlines July 11, 2023
- European Commission – VAT invoicing rulesh
- E-Invoicing & E-Reporting developments in the news in week 26 & 27/2023
- European Commission: eInvoicing Country Factsheets for each Member State & other countries
Timeline of E-Invoicing & E-Reporting mandates in the European Union
Worldwide VAT rate changes in the news May/June 2023
ARUBA
AUSTRALIA
BELGIUM
- Electronic invoicing: soon to be the rule in Belgium?
- Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime
- Ruling: Reduced rate for schools
- Ruling: Sale & rent back’ transactions within groups
- Ruling: Transfer pricing consequences of a VAT refund for limited risk distributors
BURKINA FASO
CHILE
ESTONIA
EUROPE
EUROPEAN UNION
- 5 Major Developments: European Union
- Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme
- Comments on ECJ C-232/22: CJEU clarifies concept of fixed establishment
- Electric charging stations: what VAT for CPOs and e-MSPs?
- EU Business Leaders Push to Extend Freeze on Digital Taxes
- European Commission – VAT invoicing rules
- Intrastat 101 – SAP S/4HANA for international trade and SAP GTS, edition for SAP HANA
- Plea to continue European DST suspension as OECD Pillar 1 struggles
- Sovos webinar – Accelerate Your Business’s VAT Recovery Compliance (July 27)
- Spanish presidency’s tax ambition
- Zampa Debattista VAT Newsletter | Q. 2 – 2023
EUROPEAN UNION/ICELAND/LIECHTENSTEIN/NORWAY/UNITED KINGDOM
FRANCE
- 5 Major Developments in France
- Electronic invoicing – Update of the table relating to operations with the DOM-COM
GEORGIA
GERMANY
- E-Invoicing glossary
- Mandatory e-invoicing for domestic B2B transactions in Germany as of 1 January 2025
HUNGARY
INDIA
- Alerts: Indirect Tax Weekly Digest – 11 July 2023
- DG GST intel busts crime syndicate based in 19 states
- Driving digital transformation – Reflecting on six years of GST
- E-way bill generation declines in June, may impact GST collection in July
- Exempt small suppliers making inter-state supplies on e-commerce platforms from GST registration: GTRI
- GST Council meet today: Tax on online gaming, ITC claims among key matters on agenda
- No Reversal of ITC on financial credit note in relation to post sale discount
- Weekly GST Communique dated July 10, 2023
ITALY
- 5 Major Developments in Italy
- Involvement by fixed establishment in Italy even if contracts are not negotiated
- Ruling 374: Involvement of an Italian branch
- Ruling 376: VAT relevance of sums paid by public entities for the realization of interventions connected to the organization of a national event
MALTA
- Case no. 103/2012(1 to 11) VG – XXX vs Kummissarju tat-Taxxa fuq il-Valur Mizjud – 25/05/2023
- Case no. 141/2012 VG – XXX vs Kummissarju tat-Taxxa fuq il-Valur Mizjud – 25/05/2023
NETHERLANDS
- 5 Major Developments in Netherlands
- No entitlement to a contribution from the VAT compensation fund for the municipality
- Sometimes no offense fine for VAT fraud before 2014
- Supreme Court confirms: X does not make it plausible that VAT entrepreneurship ended earlier
- X does not make it plausible that VAT entrepreneurship ended earlier
NEW ZEALAND
POLAND
- Import with following Intra-community delivery from Poland – case study
- Supreme Court: Assignment of receivables below the nominal value is not subject to VAT
ROMANIA
RUSSIA
SAUDI ARABIA
SLOVAKIA
- New Legal Regulations Introduced in Slovakia
- Slovakia MOF Seeks Comments on Draft Bill to Amend VAT Law
SWEDEN
TURKEY
- Turkey hikes tax rates: Standard VAT rate at 20%, reduced VAT rate at 10%
- Turkey Increases VAT Rate and Makes Other Tax Rate Changes
- Turkiye increases VAT rates on goods and services
UNITED ARAB EMIRATES
UNITED KINGDOM
- 5 Major Developments in the United Kingdom
- Developing the UK Emissions Trading Scheme – consultation response
- Glint Pay Services Ltd (R oao): zero-rating of trading in gold – HC
- Illuminate Skin Clinics Ltd: VAT exemption for medical care – FTT
- Making Tax Digital Is Evidence of Authorities Playing Catch-Up
- St George Wharf and Battersea Reach: VAT on service charges – FTT (Property Chamber)
UNITED STATES
- Exchange Framework Validated for E-remittance Information
- Sales tax vs. use tax: the differences
- Sovos webinar – Wayfair @ 5: Risks and Opportunities (July 11)
- States Gearing Up For 2023 Back-To-School Sales Tax Holidays
- What is sales tax?
- What Is The Sales Tax Deduction? How Much Sales Tax Can I Deduct
- What is use tax?
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 10, 2023
- E-Invoicing & E-Reporting developments in the news in week 26 & 27/2023
- Sovos webinar – VAT Snapshot: Change is coming in Spain, Germany, France, Romania, Israel, and Malaysia (July 13, 2023)
Recent daily newspapers
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 10, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 8-9, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 7, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 6, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 5, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 4, 2023
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