Headlines July 26 & 27, 2023
- APPROVED: Council Implementing Decision approval for mandatory E-Invoicing in Germany & Romania
- RATES: Cyprus Introduces 3% Reduced VAT Rate – Cyprus Introduces 3% Reduced VAT Rate
- 947 ECJ VAT Cases are now available on www.vatupdate.com
- VATupdate Newsletter Week 29 2023
- E-Invoicing & E-Reporting developments in the news in week 29/2023
- 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
AFRICA REGION
ARGENTINA
AUSTRALIA
BELGIUM
- ‘Significant Costs for Pet Owners’: Belgium Considers VAT Reduction on Veterinary Care
- Belgium reduced VAT rate consolidation shelved
- No more special VAT scheme for influencers
- The Constitutional Court once again defends our professional secrecy at DAC6
BOSNIA AND HERZEGOVINA
- Increase VAT Registration Threshold and changed dedline for VAT reporting and payment
- Large taxpayers need qualified electronic certificate for VAT reporting from period of June 2023
CANADA
CYPRUS
- Cyprus Introduces 3% Reduced VAT Rate
- Introduction Of A Super-Reduced Rate And Application Of The 0% Rate
- Reduction of VAT rate for certain products and services
ESTONIA
EUROPE
ECJ
- Comments on ECJ C-288/22: Directors’ fees not subject to VAT according to Advocate Genera
- Flashback on ECJ Cases – C-2/08 (Fallimento Olimpiclub) – The principle of res judicata is not always precluded by EU law where the final decision is contrary to…
- ECJ C-475/23 (Voestalpine Giesserei Linz vs. RO) – New ECJ VAT case – No details known yet
- Flashback on ECJ cases C-200/90 (Dansk Denkavit and Poulsen Trading) – VAT Directive prohibits a fiscal levy charged on both VAT and other commercial activities…
EUROPEAN UNION
- “VAT In The Digital Age” – Assessing Reform Proposals From The SME Perspective
- 947 ECJ VAT Cases are now available on www.vatupdate.com
- Central Electronic System of Payment information (CESOP) – Website EU
- CESOP – New articles in the EU VAT Directive 2006/112 applicable as of January 1, 2024
- EU DAC 7 marketplaces’ transaction reporting update
- Some interesting reading during your summer holiday – European VAT Law as Interpreted by the European Court of Justice
- Sovos webinar – Accelerate Your Business’s VAT Recovery Compliance (July 27)
- The Carbon Border Adjustment Mechanism (CBAM)
EUROPEAN UNION/GERMANY
EUROPEAN UNION/ROMANIA
FINLAND
FRANCE
- Paris 2024 Olympic Games – How to claim back your VAT in France?
- Works of art and VAT on margin: questioning of the reduced VAT rate of 5.5% for art galleries
GERMANY
GREECE
- Specific Goods Under Special Regime of Refinement for Re-importation Exempt from VAT
- Transmission and exchange of payment information in the context of the fight against VAT fraud (CESOP)
INDIA
- Andhra Pradesh HC Upholds validity of Section 16(4) of CGST Act
- CBIC has issued notification numbered 6-10, notifying changes as per recommendations in the 50th GST council meeting
- Delhi High Court reprimands GST authority
- E Invoicing Applicable From 1st August 2023
- E-sports not affected by revised GST
- GST Council likely to meet on August 2 to discuss online gaming tax treatment, law changes
- GSTN released the offline utility for GSTR-9 and GSTR-9C for the FY 2022-2023
- GSTN releases a statistical report on the completion of 6 Years of GST
- OIDAR in India: 2023 and Beyond
- Traders of second-hand gold ornaments not eligible for GST margin scheme
ITALY
- Council Implementing Decision to extend Italy’s special rules for supplies to public authorities (VAT paid to be paid by those authorities to a separate and…
- Ruling 399/2023: VAT treatment of the transaction consisting of the sale of goods, transfer of patents, and commitment to continue production made to companies…
- Ruling 402/2023: VAT Rate – Supply of methane gas for combustion for civil and industrial uses
- VAT treatment of properties undergoing construction or renovation that are not yet completed
KENYA
KOSOVO
MALAYSIA
- Five Key Question about E-Invoicing in Malaysia
- Major Tax Regulation to Digitize Invoicing and Transactions Announced by Malaysia’s IRBM
- Malaysia’s E-Invoicing System
NETHERLANDS
- Explanation of withdrawal of VAT appeal in cassation: contributions motor owners association and VAT (membership fees)
- Guidance about the Dutch VAT return; version 2023 – tips for municipalities
- Hammam and rassoul rituals taxed with 21% VAT
- Inspector makes involvement in VAT fraud insufficiently plausible
- Liability of the director in the event of an unpaid VAT assessment
- Preparatory work is economic activity; right to deduct input tax
- Unjustified offense fine for timely submission of supplement
- Unjustified offense fine for timely submission of supplement
- Verdict of the Court of Appeal on additional assessment of extensive VAT fraud confirmed
POLAND
- Is it necessary to tax the exchange rate difference on the VAT amount?
- Learning foreign languages is exempt from VAT
- Municipalities will continue to sell coal to residents without a fiscal cash register
- NSA: The municipality can deduct 100 percent VAT on expenditure on waterworks
- Ruling: Application of the VAT-margin procedure
- Ruling: No right to deduct or refund input VAT on goods and services purchased as part of the planned environmental protection project
- Ruling: VAT rate for the sale of land together with the commenced construction of multi-family residential buildings
- Ruling: VAT rate of 0% in connection with the export of goods based on the indicated documents
- Ruling: WIS GOODS – canned sardines – CN 16 – 0% VAT rate
- Ruling: WIS GOODS – Easter oats – CN 10 – 0% VAT rate
- Ruling: WIS GOODS – food processing – CN 23 – 23% VAT rate
- Ruling: WIS GOODS – insect trap – CN 85 – 23% VAT rate
- Ruling: WIS GOODS – stuffing – CN 2106 – 8% VAT rate
- Ruling: WIS SERVICE – construction of a water supply connection – PKWiU 2015 – 36.00.20.0 – 8% VAT rate
- Ruling: WIS TOWAR – canned sardines in sauce – CN 16 – 0% VAT rate
- Ruling: WIS TOWAR – casing with spice mix – CN 2103 – 8% VAT rate
- Ruling: WIS TOWAR – dietary supplement for eyesight in capsules – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – electric sharpener – CN 84 – 23% VAT rate
- Ruling: WIS TOWAR – multifunctional combined angle bar – CN 90 – 23% VAT rate
- Ruling: WIS TOWAR – multifunctional combined angle bar – CN 90 – 23% VAT rate
- Ruling: WIS TOWAR – residential building – PKOB 11 – 8% VAT rate
- Ruling: WIS TOWAR – silicone release agent – CN 34 – 23% VAT rate
- Ruling: WIS TOWAR – vegetable burgers – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – vegetable burgers – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – vegetable sausages – CN 2106 – 8% VAT rate
- Senate in Poland voted for the rejection of the law on the mandatory National e-Invoice System in July 2024
- Service work on the test environment of the National e-Invoice System
- SLIM VAT – What is important is the changed rules for the application of VAT sanctions
- Tax authorities are becoming more and more effective in their inspections
- The Importance of Recent Amendments to the Polish VAT Act
- The tax office treats guests invited to an integration event unequally
- What documents are needed for VAT registration in Poland?
- When does a company act as a private investor?
ROMANIA
- Proposed fiscal measures – elimination of the 5% VAT rate (hoteliers remain with 9%)
- Romania e-Invoicing – What is RO e-Factura Platform?
- What should you know about tips and paying taxes on tips in the hospitality sector in Romania?
RUSSIA
- Is it possible to submit a VAT return on the last day of the tax period?
- Planned to expand the list of goods for children subject to VAT at a rate of 10%
- Russia Introduces Digital Currency
- Within the framework of the EAEU, the procedure for levying VAT on the provision of electronic services has been determined
- You don’t have to submit your VAT return early
RWANDA
SAINT LUCIA
SAUDI ARABIA
- Penalty Waiver for Taxes, including VAT and Excise Tax, Extended through December 2023
- ZATCA Announces the Extension of the Cancellation of Fines and Exemption of Penalties Initiative until 31 December 2023
SLOVAKIA
SOUTH AFRICA
SPAIN
- Can Spanish Taxpayers Still Rely on the FCE Bank Principle?
- E-invoicing – Present and future scenario for non-resident companies
- Obligation to bear the VAT fee when the issuer of the invoice delivers it after 1 year
UNITED ARAB EMIRATES
- Electronic Invoicing In The United Arab Emirates
- Simplified Guide Cancellation of Fines and Exemption of Financial Penalties
- UAE Announces Future Implementation of E-invoicing
UNITED KINGDOM
- Consultation: Legislative reform of the Terminal Markets Order
- Open consultation: Plastic packaging tax – chemical recycling and adoption of a mass balance approach
- TOMS: does the scheme apply to the supply of serviced apartments?
- UK Platform Operators VAT Obligations for Third Party Sellers
- UK: Consideration of OECD Model Reporting Rules for Digital Platforms
UNITED STATES
- California Tour Operator Liable for Sales Tax on Equipment Rentals
- Does Your State Have a Sales Tax Holiday?
- Maryland Supreme Court Ruling Keeps Digital Advertising Tax Alive . . . For Now
- Multistate Tax Commission Approves Uniformity in Digital Taxation Joint Resolution with Streamlined Sales Tax Governing Board
- Online Retailer’s Use of In-State Fulfillment Company Did Not Create Nexus in Arizona
- Three C’s of Sales Tax Compliance
- S. sales tax: When is a transaction exempt?
- Unravelling The Impact: How The Wayfair Case Sales Tax Legislation Has Shaped The Ecommerce Landscape
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 25, 2023
- Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes
- Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 2.75 EUR/day ….
- Should you consider an automated Indirect Tax System? 9 key questions to ask
- The use of cryptocurrency in business
- The world is moving towards e-invoicing – An expert guide authored by Pagero
- VAT TV July 2023 news
- Webcast: Changing the game for tax with Generative AI
Recent daily newspapers
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