24/7 VAT News on www.vatupdate.com – This was in the news on July 19, 2023

Headlines July 19, 2023

• ECJ: Questions released in the case  C-331/23 (Dranken Van Eetvelde) – Joint liability in case of VAT fraud
• No VAT in Kuwait? Kuwait’s Four-Year Government Action Programme Makes No Mention of VAT Plans
• Global VAT rate developments week 28/2023
• Fixed Establishment: The Indirect Tax Avatar

---

• 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

---

ASIA PACIFIC

• Webinar SNI: e-Invoice Guide for Businesses in the APAC Region – Part 1 (July 26)

AUSTRIA

• Tax Amendment Act 2023: How to correct overcharged VAT

BAHRAIN/OMAN/SAUDI ARABIA/UNITED ARAB EMIRATES

• PwC GCC Indirect Tax News Roundup – Quarter Two 2023

BELGIUM/DENMARK/ISRAEL/NORWAY/OMAN/SPAIN/SWEDEN/SWITZERLAND

• Global VAT Guide: July 2023 VAT Updates

CANADA

• Tax Guide for Businesses with Customers in Canada

CHILE

• VAT Guide for Businesses with Customers in Chile

CHINA/UNITED ARAB EMIRATES

• How to claim VAT Refund via WeChat for Chinese Tourists in UAE

COLOMBIA

• VAT Guide for Businesses with Customers in Colombia

COSTA RICA/CYPRUS/CZECH REPUBLIC/ESTONIA/LIECHTENSTEIN/TURKEY/VIETNAM

• International VAT Rate Round Up: July 2023

CYPRUS

• Tax Facts & Figures 2023 – Value Added Tax The Tax System In Cyprus
• Zero VAT Impacts Prices of Consumer Goods in Past Month

EGYPT/QATAR/SAUDI ARABIA/UNITED ARAB EMIRATES

• GCC Indirect Tax Digest – 16 July 2023

ECJ

• ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud
• Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes
• Summary of C-344/22 (Gemeinde A)– Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax

EUROPEAN UNION

• Benefits of Principled Tax Policy: EU VAT Reform Results
• European Parliament lawmakers Tuesday said they would back ViDA plans
• IBFD (Paid) Article: VAT Consequences of Rewarding Staff with Vouchers
• Territorial status of EU countries and certain territories
• VAT on Superyacht Charters: Common Questions & Misunderstandings

EUROPEAN UNION/UNITED KINGDOM

• Digitising tax returns means smoothing trade with Europe?

FIJI

• Rise in VAT to address ‘gaping debt hole’

FRANCE

• Webinar Sovos – How non-resident companies can get ready for France’s E-Invoicing Mandate in July 2024? (July 20)

GHANA

• Electronic payment of refunds of VAT and other taxes

INDIA

• Free replacement of parts under warranty not liable to GST: CBIC
• further extends the due date for filing GSTR-3B & GSTR-7 in Manipur
• GST & Anti-Fraud Departments cannot issue notices to lawyers of alleged tax evaders
• Industry urges TS govt to cut GST on plastics

IRELAND

• Further warnings sounded in North West over VAT increase
• Restaurants and hairdressers calling for 9% VAT rate to stay
• Revenue eBrief No. 167/23: Value Added Tax (VAT) Repayment Offset
• VAT reduction on construction services considered

ITALY

• Court of Cassation: VAT taxable base must include all consideration received
• Legitimate the request for reimbursement of the VAT credit submitted by the liquidator

JOB OPPORTUNITIES

• Job opportunities in Belgium, Germany and Italy

KUWAIT

• Kuwait’s Four-Year Government Action Programme Makes No Mention of VAT Plans

LATVIA

• Announcement of the reporting deadlines and requirements for digital platform operators under DAC7

LITHUANIA

• Lithuania Considering Permanent Food Services VAT Break

LUXEMBOURG

• VAT in Luxembourg: Complete Guide

MEXICO

• The issuance of invoices with the Carta Porte add-on is progressing

MONTENEGRO

• Main functions of the EFI portal (SEP) in Montenegro

NETHERLANDS

• 50% shareholding is not enough for a VAT group
• Court of ‘s-Hertogenbosch confirms that a VAT group is not possible with 50% shareholding
• CV does not exist and incorrectly requests VAT refund
• No VAT deduction based on actual use

NIGERIA

• Experts Urge FG to educate Informal Sector on VAT Compliance

NORWAY

• Influencers and bloggers

PAKISTAN

• Sales Tax in Pakistan: A Definition for Clarity in Consumption Tax

PHILIPPINES

• Philippine court rejects US$1.5mln VAT refund bid by Melco
• Tax court affirms denial of Melco Resorts’ VAT refund claim of P81M

POLAND

• Branch services to head office are provided between separate taxable persons
• Faster VAT Registration for Companies Established by CEIDG
• It’s time to start testing the e-Invoice system
• Poland B2B KSeF e-invoices July 2024 – update
• Possible reduction in the VAT rate in Poland for children’s clothing and footwear
• Ruling: Calculation of VAT on the sale of plots
• Ruling: Determination of the right to deduct VAT from expenses related to the implementation of the project
• Ruling: WIS GOODS – Balls – CN 20 – 0% VAT rate
• Ruling: WIS GOODS – dietary supplement – CN 2202 – 23% VAT rate
• Ruling: WIS service – a service for which a card issuance fee is charged – 23% VAT rate

PORTUGAL

• New Postponement of B2G e-invoicing for SMEs

ROMANIA

• How does a VAT group work in Romania?
• VAT Guide for Businesses with Customers in Romania

SÃO TOMÉ AND PRÍNCIPE

• Sao Tome and Principe Provides VAT Exemption for Agricultural, Horticultural, Fish, and Livestock Products

SLOVAKIA

• Postponement of e-invoicing implementation in Slovakia

SWITZERLAND

• VAT rate changes in 2024 (increase VAT rates) and 2025 (menstrual products)

TUNISIA

• Tunisia Loses $1.09bln each Year through Tax Evasion – Report

UKRAINE

• Are the customer accrued by VAT tax liabilities in the transfer of raw materials, fuel, fuel to provide him with works (services)?
• Budget VAT refund: is there a limitation period for applying?
• Guarantee repair of goods by the seller: what about VAT?
• How to trade fuel after changing VAT rates with 7% by 20%?
• Who can cancel registration by VAT payer: Reminder from DPS

UNITED ARAB EMIRATES

• VAT Alert: FTA Starts Accepting Refund Requests for Operating Mosques in UAE

UNITED KINGDOM

• HMRC Guidance: Barristers and advocates (VAT Notice 700/44)
• Is VAT payable on ‘vanity’ cosmetic treatments? The courts say… YES
• Policy paper Withdrawal Agreement Joint Committee annual report 2022

UNITED STATES

• Alabama’s sales tax holiday happening this weekend
• Cannabis Sales Tax Could Generate up to $431.3m if Florida Legalises
• Florida’s Back-to-School sales tax holiday begins next week
• Indiana: Penalties Waived as Taxpayer Reasonably Relied on Professional Advice
• Mississippi’s sales tax holiday is later this month
• Missouri: New Version of Tax Rate Lookup Map Released
• Sales tax holidays may not help as much as you think
• State and Local Sales Tax Rates, Midyear 2023
• Tax holiday/three-day suspension in August of Virginia’s 5.3 percent sales tax may not happen
• Understanding situs for sales tax

VIETNAM

• Vietnam Gazettes Decree Introducing VAT Reduction Policies

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on July 18, 2023
• Fixed Establishment: The Indirect Tax Avatar
• Global VAT rate developments week 28/2023
• Webinar Zampa Debattista – Harnessing the potential of Digitalisation

---

Recent daily newspapers

• 24/7 VAT News on www.vatupdate.com – This was in the news on July 18, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on July 17, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on July 15-16, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on July 14, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on July 13, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on July 12, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on July 11, 2023
• 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

---

Follow us on

---

Sponsored by

Click on the logo to visit the website