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

Headlines August 29, 2023

• E-Invoicing & E-Reporting developments in the news in week 34/2023
• Slovakia – Ministry of Finance Consults on ViDA Proposals
• Czech Government Approves Amendments to Recovery Package – Merger of the 10% and 15% rates into a rate of 12%
• Italian Revenue Agency Going After Airbnb for EUR 500 Million in Unpaid Taxes

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• VATupdate Newsletter Week 34 2023
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of E-Invoicing & E-Reporting mandates in the European Union
  • E-Invoicing & E-Reporting developments in the news in week 33/2023
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • 947 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in July 2023
• July 2023 – VAT rate changes/updates/news in 45 countries

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BANGLADESH

• Revenue board will offer Genex Infosys Ltd a commission on VAT collected through electronic devices

BOSNIA AND HERZEGOVINA

• Value Added Tax (VAT) Guidelines: Bosnia and Herzegovina

CHINA

• China mulls improving system for small-scale value-added tax payers

CZECH REPUBLIC

• Czech Government Approves Amendments to Recovery Package – Merger of the 10% and 15% rates into a rate of 12%

EUROPEAN UNION

• ECJ C-376/23 Customs Questions: Augstākā tiesa Submits Referral on Obligations to Discharge Free Zone Procedure

FIJI

• Rabuka stresses the benefits of VAT hike

FRANCE

• France MOF Announces Postponement of E-Invoicing Implementation

GERMANY

• Tax liability of membership fees during corona-related closing times is disputed

INDIA

• No GST ITC Reversal required in case Financial Credit Note is issued by the supplier: AAR
• Pre-deposit made through E-credit ledger is valid under GST
• Weekly GST Communique dated August 28, 2023

ITALY

• Italian Revenue Agency Going After Airbnb for EUR 500 Million in Unpaid Taxes
• Italy’s Enabling Law 2023 makes VAT changes

KAZAKHSTAN

• VAT refund. The rules will be changed

NETHERLANDS

• Also with a lot of home working, commuting is private use for VAT
• Explanation of the Supreme Court’s individual decision in a mass appeal (company cars)

NEW ZEALAND

• New Zealand plans digital services tax for multinationals from 2025
• New Zealand Publishes Draft Interpretation Statements on GST Grouping and Group Registration
• Public consultation on GST Grouping for Companies

PAKISTAN

• FBR Has Received No Order to Reduce Sales Tax on Electricity Bills

POLAND

• A stalemate in the settlement of white certificates. All because of contradictory interpretations of the tax office
• Ruling: Exemption from VAT of corrective swimming classes conducted by a physiotherapist
• Ruling: No right to deduct VAT from expenditure on project implementation by the nature park
• Ruling: No right to deduct VAT from expenses for the implementation of the land development project at the village common room
• Ruling: Settlement of VAT by the commune in connection with the investment in the field of thermal modernization of public buildings
• Ruling: VAT on activities performed by the Police at the request of the prosecutor’s office, court or other authorized bodies
• Ruling: WIS – accommodation for refugees from Ukraine – PKWiU 2015 55 – 8%
• Ruling: WIS – food supplement – CN 2106 – 8%
• Ruling: WIS – juice – CN 2202 – 23%
• Ruling: WIS – preparation of a land development project in the field of electrical and telecommunication specialization – PKWiU 2015 71 – 23%
• Ruling: WIS – sugar syrup – CN 17 – 8%
• Ruling: WIS COMPREHENSIVE SERVICE – admission to an open event as part of the purchase of a ticket
• Ruling: WIS TOWAR – wafer with cream – CN 19 – 0% VAT rate

RUSSIA

• Russia Clarifies Exchange Rate for VAT Withheld on Payments to Non-Residents

SLOVAKIA

• Ministry of Finance Consults on ViDA Proposals

SPAIN

• Fiscalization essentials in Spain: meaning of the generation of billing records for the AEAT (tax authority)

SWEDEN

• Don’t Hinder Companies’ Transition to Electric Cars through VAT
• Who is exempt from the obligation to use cash registers in Sweden?

SWITZERLAND

• Partial revision of VAT law approved

THAILAND

• Time to tackle VAT (rate)

UGANDA

• Uganda Enacts Income Tax and VAT Amendments in Relation to Islamic Financial and Takaful Businesses
• VAT Amendments in relation to Islamic Financial and Takaful businesses

UKRAINE

• WARNING! In August, you will need to report VAT using a new form

UNITED STATES

• Complimentary hotels rooms possibly subject to sales and use tax (Louisiana)

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 28, 2023
• E-Invoicing & E-Reporting developments in the news in week 34/2023

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