24/7 VAT News on www.vatupdate.com – This was in the news on August 3, 2023

Headlines August 3, 2023

• July 2023 – VAT rate changes/updates/news in 45 countries
• Romania – RO E-Factura: XML format and both parties need to be registered in RO e-Invoice Registry
• Poland – You can now use the updated version of the KSeF API
• France – Updated External Specifications for e-invoicing and e-reporting published

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• VATupdate Newsletter Week 30 2023
• Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• 947 ECJ VAT Cases are now available on www.vatupdate.com
• This is what happened in the ECJ (VAT) in July 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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BELGIUM

• The complexity of the different VAT rates for restaurant services and the sale of food and drink

CAMBODIA

• VAT implementation on cigarettes in Cambodia could save thousands of lives

CANADA

• New Grocery Rebate

CHINA

• Digital Invoicing: Say goodbye to traditional invoices and fully enter the digital era
• VAT reduction and exemption policy for small-scale taxpayers continued until the end of 2027

CYPRUS

• Cyprus Amends Scope of Supplies Subject to 3% and 0% VAT Rates

EUROPEAN UNION

• Carbon Border Adjustment Mechanism (CBAM) – Press release
• EU Parliament committee to call for one-year delay to ViDA reforms

ECJ – EUROPEAN UNION/NETHERLANDS

• Flashback on ECJ cases C-23/98 (Heerma) – Letting of tangible property is an independent activity

FRANCE

• France postpones electronic invoicing initially scheduled for 1 July 2024
• Public consultation – Simplification of the regime of rates applicable to foodstuffs and inputs for food production and agricultural production
• Updated External Specifications for e-invoicing and e-reporting published

GERMANY

• Complete input tax refusal when involved in VAT evasion
• Export control procedures to become more efficient – BAFA’s overview of measures
• No input VAT deduction for staff outing costs

GHANA

• Ghanaian MOF presents VAT rate increase (from 12.5 to 15%) to Parliament

INDIA

• Changes to GST online information database access and retrieval (OIDAR) rules
• GST Council to also tax online gaming transactions in virtual digital assets at 28%
• GST on services rendered by Director
• GSTN issued Important Advisory on E-Invoice – Services Offered by the Four New IRPs
• Here’s what the 51st GST Council has decided on online gaming
• ITC cannot be claimed without payment of GST to Government: Madras HC
• ITC cannot be denied to recipient without due investigation of supplier: Calcutta HC
• Recommendations of 51st GST Council Meeting

ITALY

• Circular 24: Tax credits in the energy sector and VAT rates in the gas sector
• Ruling 412: Rate applicable to the supply of meals
• Ruling 413: Transfer of depreciable assets and their exclusion from the calculation of the prorated deduction

NETHERLANDS

• Documents on the establishment of a policy for a reduced VAT rate for catheters have been revealed
• Management fees are not an additional service for vacation home owners
• No reduced VAT rate for management fees for holiday home owners

POLAND

• Are examination services purchased from a training company exempt from VAT?
• Effects in VAT of discontinuation of the investment
• KSeF API for test environment adapted to FA(1) and FA(2) structures
• Poland’s lower house overrides earlier veto by Senate: Electronic invoicing mandatory from July 1, 2024
• Ruling: No VAT on the sale of plots. Lack of VAT on expropriation of the plot by the voivode
• Ruling: WIS GOODS – calcined magnesium oxide, feed material – 8% VAT
• Ruling: WIS TOWAR – dietary supplement in capsules – CN 2106 – 8% VAT rate
• Ruling: WIS TOWAR – dietary supplement in syrup – CN 2106 – 8% VAT rate
• Ruling: WIS TOWAR – liquid food supplement – CN 2106 – 8% VAT rate
• The act introducing the mandatory KSEF from mid-2024 was adopted by the Sejm
• What problems may arise when registering for VAT in Poland?
• You can now use the updated version of the KSeF API

ROMANIA

• RO E-Factura: XML format and both parties need to be registered in RO e-Invoice Registry

SAINT LUCIA

• Saint Lucia Provides Two-Year VAT Amnesty on Selected Imports and Tax Penalties

SLOVENIA

• Obligation to hand out receipts to customers in Slovenia

SPAIN

• VAT Guide for Businesses with Customers in Spain

TAIWAN

• Implementation of Tax Incentives for Small-Scale Businesses Adopting Mobile Payments
• Same Number Electronic Invoice Jackpot – Business Owners Are Liable for Overpaid Prize Money
• VAT Guide for Businesses with Customers in Taiwan

UKRAINE

• Is a conditional sale included in the total volume of taxable transactions with VAT?

UNITED KINGDOM

• Uber Says it Paid UK Tax Authority £386 Million Over VAT Dispute
• Uber wins UK VAT case but challenges remain
• UT: British Telecommunications Plc – claim for relief for bad debts
• UT: Caerdav Ltd – importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation
• UT: Hotel La Tour Ltd – sale of shares – proceeds of sale used to fund taxable activities

VIETNAM

• Need for comprehensive coordination to effectively support VAT policies

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 2, 2023
• Empowering SMEs: technology solutions for international tax compliance
• July 2023 – VAT rate changes/updates/news in 45 countries
• Shared Service Centers: E-invoicing compliance essentials
• Webinar Zampa Debattista – Harnessing the potential of Digitalisation

 

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