24/7 VAT News on www.vatupdate.com – This was in the news on July 29 & 30, 2023

Headlines July 29 & 30, 2023

• BREAKING – France e-invoicing delayed
• Poland – Ruling: Fixed establishment (VAT)
• Saudi Arabia E-Invoices (FATOORAH) – Seventh Wave Feb 2024
• E-Invoicing & Digital Reporting in the EU: Upcoming Changes

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• 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

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• Introducing Vertex VAT Compliance

ARGENTINA

• AFIP issues regulations on extended application of tax on foreign currency purchase
• Tax on foreign currency purchase extended to payments for imported goods and services

ASIA PACIFIC

• No magic shortcut to managing international supply chain rules

AUSTRIA

• New reporting rules for payment service providers to combat e-commerce VAT fraud
• New Reporting Rules to Combat E-Commerce VAT Fraud

BAHRAIN

• DIR Creating Large Taxpayer Unit for 50 Biggest Companies

BANGLADESH

• NBR Records Strong VAT Growth Despite Challenges

BELGIUM

• Minister of Finance announces enhanced VAT deduction audits for mixed taxpayers to boost tax inspector revenue

BELGIUM/CROATIA/EUROPEAN UNION/ FRANCE/ GERMANY/ GREECE/ ITALY/ POLAND/ PORTUGAL/ ROMANIA/ SPAIN

• E-Invoicing & Digital Reporting in the EU: Upcoming Changes

DENMARK

• Proposal to allow Denmark to deviate from article 75: flat-rate scheme for the private use of light goods vehicles

EUROPEAN UNION

• Annual Report on the protection of the European Union’s financial interests and the fight against fraud
• Customs Laboratories European Network holds its 8th International Seminar
• DG TAXUD organises a workshop for industry to discuss the implementation of CESOP (Sept 15, 2023)
• The EU Tax Symposium is back for its second edition!

ECJ

• Flashback on ECJ cases C-312/91 (Sofitam) – National rules penalizing VAT offences on imports more severely than those on domestic sales
• Comments on ECJ C-288/22: Is a Member of the Management Board a VAT Payer? (AG Opinion)

EUROPEAN UNION/LUXEMBOURG

• VAT Status of Independent Directors

FRANCE

• Delay in E-Invoicing and E-Reporting Implementation
• E-invoicing implementation postponed
• France Delays Implementation of the E-Invoicing Reform
• France E-Invoicing/E-Reporting unraffled – Part 5: Methods to send and receive E-Invoices – PDP, OD, PPF
• Webinar Sovos – Recorded version – How non-resident companies can get ready for France’s E-Invoicing Mandate?

GERMANY

• Germany receives authorisation to proceed with B2B e-invoicing

HUNGARY

• VAT Guide for Businesses with Customers in Hungary

INDIA

• GST: E-invoicing mandatory for businesses with aggregate turnover of Rs 5 crore from August 1
• Important Update: 51st GST Council likely to clarify definition of online gaming on August 2; Here is the agenda
• Solar home lighting systems attracts GST @ 12%
• Updates from the 50th GST Council Meeting Regarding the Online Gaming Industry

ITALY

• Court of Cassation: Qualification of transaction crucial for issuing credit notes and requesting VAT refunds
• Parliament Enacts Extension of Super-Reduced VAT Rate on Natural Gas Supplies Through September 2023
• Ruling 404: Sale of a leased property complex

LITHUANIA

• VAT changes in Lithuania in 2024: how will they affect catering services?

MALTA

• VAT Guide – Malta

MOLDOVA

• Government Approves Proposal to Exempt from VAT Supplies of Works for Eligible Power Plants

MYANMAR

• Myanmar Requires Registration of Online Retail Businesses

NEPAL

• Private sector on warpath against govt over implementation of VAT on air tickets

NETHERLANDS

• Court of North Holland: Municipality does not act as business with household packaging waste activities
• Offering perfumes via platform is delivery of goods

POLAND

• KSeF mandatory from July 1, 2024 – the parliament has completed work on the act
• KSeF will enter into force as planned, but with some exceptions
• Poland B2B KSeF E-Invoices July 2024 – Sejm Passes Legislation
• Ruling: Accuracy of recording sales of car wash services
• Ruling: Fixed establishment (VAT)
• Ruling: Input VAT relating to pro-social activities and pro-social activities
• Ruling: No right to deduct input tax in connection with the investment consisting in thermal modernization of two municipal buildings
• Ruling: Provisions of loans as taxable persons is VAT exempt
• Ruling: Right to deduct VAT received in the next settlement period
• Ruling: The right to deduct input tax from an invoice issued by a bailiff
• Ruling: VAT effects of settlements between consortium members made as part of a joint venture
• Ruling: VAT exemption for the sale of real estate in enforcement proceedings
• The donation of a post-leasing car will allow you to avoid tax

ROMANIA

• E-invoicing mandatory from January 1, 2024 for all business-to-business transactions

SAUDI ARABIA

• Saudi Arabia E-Invoices (FATOORAH) – Seventh Wave Feb 2024
• ZATCA announces new criteria for electronic invoicing in Saudi Arabia

SOUTH KOREA

• VAT Exemption for Veterinary Services to be Expanded

SPAIN

• Are non-resident companies subject to E-Invoicing?
• Resolution: Radio and television services provided by public entities financed through subsidies
• Ruling: VAT rate for lightpainting
• Ruling: VAT rate for walking tours

SWEDEN

• What actions must be taken following the registration of the cash register and control unit in Sweden?

TAIWAN

• Typhoon Du-Su caused disastrous losses; tax authorities actively assist in declaring various tax reductions and exemptions
• When do sellers need to apply for tax registration when selling goods or services online?

UKRAINE

• Rada exempts from VAT number of goods for defense needs

UNITED ARAB EMIRATES

• FTA: Taxpayers’ Bulletin

UNITED KINGDOM

• COURT RULING: What the Uber versus Sefton Court Ruling Means for Industry Models and VAT in England
• Hotel La Tour: VAT recovery on fundraising share sale – Upper Tribunal decision
• UK High Court backs Uber push for 20% VAT obligations private taxi operators
• When Should You Use the VAT Domestic Reverse Charge?

UNITED STATES

• Ohio: Resale Exemption Does Not Apply to Property Substantially Enhanced After Original Purchase

VENEZUELA

• Decree establishes tax exemptions for imports until 31 December 2023

VIETNAM

• Expediting VAT Refunds

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on July 28, 2023
• Claiming VAT in the accounting industry
• More than 65,000 newsitems on www.vatupdate.com – HOW TO SEARCH?

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