24/7 VAT News on www.vatupdate.com – This was in the news on July 17, 2023

Headlines July 17, 2023

• Global VATupdate Newsletter Week 28 2023
• Germany B2B real-time e-invoicing delay to Jan 2026
• Italian Court of Cassation reaffirmed: Indirect customs representatives are not liable for import VAT

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• Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
• Timeline of E-Invoicing & E-Reporting mandates in the European Union
• Worldwide VAT rate changes in the news May/June 2023

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AFRICA REGION

• OECD releases 2023 report on tax transparency in Africa

ANGOLA

• Angola Removes Expiry Date for VAT Self-Invoicing Regime

ASIA PACIFIC

• Trade Intelligence Asia Pacific – May/June 2023

BELGIUM

• Payment methods in Belgian fiscalization: what are the allowed options?

CHILE

• VAT digital services B2C non-residents: Educational journals and consumer and news journals included

CHINA

• Input VAT refunds being scrutinised

CZECH REPUBLIC

• VAT Guide for Businesses with Customers in Czechia

ECJ

• Comments on ECJ C-180/22: VAT in the Mensing case is part of the taxable amount
• Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently economically active
• Comments on ECJ C-344/22: Free provision of spa facilities no VAT service
• Comments on ECJ C-615/21: Hungarian practice in imposing VAT assessments EU-proof

GERMANY

• German Federal Fiscal Court: Declaration made in a later VAT period – remission of interest
• Germany B2B real-time e-invoicing delay to Jan 2026
• Mandatory electronic invoices for domestic B2B transactions – discussion proposal

GHANA

• Cases when the taxpayer in Ghana needs to inform the tax authorities of E-VAT issues

INDIA

• Bindal Flays Govt for Vat Hike On Diesel
• GST directorate seeks tax on corporate guarantees
• GST Refund on Export based on FOB value: A Partial Settlement!
• PAV writes to Finance Minister to nullify GST on life saving essential medicines
• Penalty Puzzle under GST: Section 122 or 73/74?
• Two arrested over filing of fake GST returns

ITALY

• Italian Court of Cassation reaffirmed: Indirect customs representatives are not liable for import VAT

JERSEYUNITED KINGDOM

• REMINDER: Jersey to Apply GST on E-Commerce Supplies from July 2023

MEXICO

• How to Stay Compliant with E-Invoicing Regulations in Mexico

NETHERLANDS

• Dutch Court decision on VAT treatment of Park Sleep Fly arrangements
• Failing to submit a lost case document is an 8:42 violation after all
• Gold Coins for Computer Role Play are not VAT-exempt means of payment

NIGERIA

• Elimination of double VAT on goods Purchased from a Non-resident Supplier

NIGERIA

• Excise duty now payable on all services

OMAN

• All About e-Invoicing in Oman

PAKISTAN

• Tickets prices to go up as govt imposes VAT on air tickets
• Understanding Definition of Active Taxpayer Under Sales Tax Act, 1990
• Updated Definition of Company Under Sales Tax Laws

PHILIPPINES

• BOI issues rules on customs duty, VAT exemption on equipment imports

POLAND

• How to account for VAT and CIT correcting invoice for import of services
• Ruling: WIS Towar – wrist blood pressure monitor (medical device) – 8% VAT rate

ROMANIA

• Romania: Granted approval for mandatory e-invoicing in VAT system

RWANDA

• Rwanda Steps Up New Tax Laws Awareness

SPAIN

• B2B Invoicing Becoming Mandatory in Spain (Complete Guide)
• Direct debit of tax debts in Spain

SWITZERLAND

• Increase of Swiss VAT rates as of 2024

TURKEY

• 200% increase in consumption tax on fuel

UGANDA

• Uganda Approves 5% Digital Services Tax on Non-Resident Providers of Digital Services

UKRAINE

• Guidance: How to invoice when supplying services to a non-resident?

UNITED ARAB EMIRATES

• How corporate tax differs from VAT in the UAE

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on July 15-16, 2023
• E-Invoicing & E-Reporting developments in the news in week 28/2023
• KPMG Developments summary: Taxation of the digitalized economy
• VATupdate Newsletter Week 28 2023

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