Headlines July 20, 2023
- Technology … An Indirect Tax Expert best friend – Recent articles (3)
- Electronic Invoicing in the Benelux Region: Latest Updates for Belgium, the Netherlands, and Luxembourg
- Hungary – Reduced rate only applicable if service providers allow only electronic payments
- 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
AUSTRIA
- Amendment: Tax liability due to invoicing to non-taxable persons (Sec 11 Para 12 Austrian VAT Act)
- Austrian Parliament Approves New Reporting Obligations for Payment Service Providers and Various Other Measures
- Case: Input VAT deduction for travel costs (Sec 13 Para 3 Austrian VAT Act)
- Case: Invoice adjustment despite limitation of assessment (Sec 11 Para 12 and Sec 16 Para 1 Austrian VAT Act)
BELGIUM/LUXEMBOURG/NETHERLANDS
COSTA RICA
CYPRUS
CZECH REPUBLIC
- Case: assessment period for output VAT and input VAT can be different
- Guidelines concerning tax obligations for taxable persons providing accommodation services via internet platforms (e.g. Airbnb, booking)
- Guidelines concerning tax obligations for taxable persons providing passenger transport services via mobile applications (e.g. UBER, BOLT, LIFTAGO)
EUROPE
ECJ
- Comments on ECJ C-288/22: AG Opinion – Director’s fees – whether subject to VAT – no – taxpayer win
- Comments on ECJ C-344/22: Spa tax on visitors – whether economic activity – no – taxpayer loss
- Comments on ECJ C-180/22: Taxable amount under margin scheme – acquisition of art from another Member State – taxpayer loss
EUROPEAN UNION
FRANCE
- Tax Authorities Update VAT Return Form and Instructions for Contribution on Inframarginal Rent of Electricity Producers
- VAT Guide for Businesses with Customers in France
GERMANY
- Amendment proposal to VAT law to introduce mandatory electronic invoicing
- Case: Personal requirements for tax exemption according to Art. 132 Para. 1 Letters g and i of the VAT Directive
- Case: VAT exemption for integration services
- Case: VAT exemption for self-employed educational advisor
- Case: VAT exemption for services of integration assistance and within the framework of the “Personal service for disabled people” by a carer – Services and…
- Case: VAT exemption for subcontractor services in the field of outpatient integration assistance
- Case: VAT-free care services
- VAT treatment of expert opinions commissioned by the Medical Service of the Health Insurance (following C-657/19)
HUNGARY
- Q3 2023 (planned): e-receipt system
- Reduced rate only applicable if service providers allow only electronic payments
INDIA
- Could GST at 28% really kill an entire industry?
- Services provided by university to affiliate colleges and students is exempt from GST
IRELAND
JERSEY
LUXEMBOURG
NETHERLANDS
- Case: Purchase/construction agreement
- Court of North Holland: Review of essays is not VAT exempt
- Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier
- Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier (2)
- No medical VAT exemption due to lack of required professional qualifications
POLAND
- Alcohol at a company Christmas party with VAT deduction
- Bottles and bottles with a deposit and without VAT
- Branch services to head office are provided between separate taxable persons
- Construction of a company kindergarten does not entitle to a full deduction of VAT
- Mandatory e-invoicing legislation rejected
- No VAT liability arising on receipt of reservation fee
- Registration of foreign entities for VAT purposes in Poland
- Ruling: Loan agreement and VAT
- Ruling: WIS GOODS – snails – CN 0307 – 23% VAT rate
- Ruling: WIS TOWAR – flavored herbal tea – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – pasta with sauce and cheese, ready meal – CN 19 – 0% VAT rate
- Ruling: WIS TOWAR – soft drink – CN 2202 – CN 2202 – 0% VAT rate
- Ruling: WIS TOWAR – vegetable cottage cheese – CN 2106 – 0% VAT rate
- Supreme Administrative Court: Taxable person who purchases goods/services exclusively for the use of his staff acts as a private person
PORTUGAL
SLOVAKIA
- “Sale and leaseback” will be treated as a provision of financial service from the lessor to the lessee
- VAT treatment of compensation/cancellation payments
SLOVENIA
TAIWAN
UKRAINE
- Accrual of tax liabilities from VAT when carrying out operations to write off goods, including damaged ones?
- Are tax liabilities accrued on accounts receivable for goods paid for but not received at the time of cancellation of a person’s registration as a VAT payer?
- How is the VAT taxation determined when trading in used goods?
UNITED ARAB EMIRATES
UNITED KINGDOM
- Beneficial VAT change for Own Use Goods to Northern Ireland
- HMRC & the future of Customs Declarations – Call for Evidence
- HMRC Guidance: How VAT affects charities (VAT Notice 701/1)
- Open consultation – Plastic Packaging Tax – Chemical Recycling and Adoption of a Mass Balance Approach Consultation
- Postponed Import VAT Accounting (PIVA)
- Sonder Europe Ltd – FTT – whether taxable supplies of short-term holiday accommodation was covered by TOMS
- Want To Save VAT On Building Works?
UNITED STATES
- Guide to the Taxability of Computer Software Delivered Electronically in the US
- Infographic: A guide to Sales & Use Tax in California
- Texas Sales And Use Tax Treatment of Software And Computer Programs
URUGUAY
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 19, 2023
- E-invoicing compliance: A world of complex challenges for global organisations
- Global VAT & GST on digital services to consumers
- Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax Webinar/Events
- Technology … An Indirect Tax Expert best friend – Recent articles (3)
- VAT compliance without switching to SAP S/4HANA
- Webinar Pagero – Q&A – E-invoicing and e-reporting updates
Recent daily newspapers
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 19, 2023
- 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
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