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

Headlines August 30, 2023

• Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions announced in September
• Greece introduces B2G e-invoicing mandate by September 2023
• Catching-up on E-Invoicing Developments – Part 1 – Middle East
• Thailand shelves plans to raise VAT to 10%
• Poland Releases FAQ on KSeF

---

• 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 34/2023
  • 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

---

AUSTRALIA

• We can talk about a higher rate of GST in Australia, but it will never happen

BOLIVIA

• Bolivia e-invoicing SFE delays

BRAZIL

• Beer, soda and gasoline can ease new VAT, experts say

CHINA

• Beijing mulls improving VAT law

CZECH REPUBLIC

• Unified 12% value added tax (VAT) rate for newspapers and periodicals

DENMARK

• Denmark starts applying interest to VAT corrections from 1 July 2023

ESTONIA

• Value Added Tax (VAT) Guidelines: Estonia

EUROPEAN UNION

• Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions announced in September
• Sovos webinar – VAT Essentials for Cross-border Traders: B2C and B2B Insights (Sept 5)
• VAT registration – How and when do you register for VAT in another country?
• What is VIES?

FINLAND

• Finland VAT rate changes 2024

GERMANY

• Baden-Württemberg Tax Court: Combo meal at a single price constitutes at least two separate supplies for VAT purposes

GREECE

• Greece introduces B2G e-invoicing mandate by September 2023

INDIA

• ITC is eligible on input used for construction of foundation of machinery

MALTA

• Importation of High-Value Assets

MIDDLE EAST

• Catching-up on E-Invoicing Developments – Part 1 – Middle East

MOLDOVA

• Moldova Further Extends Application of Reduced VAT Rate for Hotel and Restaurant Services

NETHERLANDS

• Court of Appeal in The Hague: Bad debts for (partial) non-payment of installments of equipment credit; compensation for the delivery of a mobile device?

NIGERIA

• FIRS announces effective date of direct and indirect tax changes in Finance Act 2023

POLAND

• A flat-rate farmer who runs a boarding house for horses is exempt from VAT
• Deposit system: what is not returned, is taxed
• G is for governance, i.e. another aspect of ESG from a tax perspective
• Poland Releases FAQ on KSeF
• Ruling: Exemption from VAT of occupational medicine and psychological examinations
• Ruling: Installation by the municipality of rainwater tanks on residents’ real estate
• Ruling: No right to deduct VAT from expenditure on the implementation of the road construction project
• Ruling: No right to deduct VAT from expenses for the implementation of the playground construction project
• Ruling: Settlement of VAT by the commune in connection with water and sewage management
• Ruling: WIS – fertilizer – 8%
• Ruling: WIS GOODS – cream cheese – CN 04 – 0% VAT rate
• Ruling: WIS GOODS – meatballs – CN 16 – 0% VAT rate
• Ruling: WIS GOODS – snack – CN 2106 – 8% VAT rate
• Ruling: WIS SERVICE – display on the website list – PKWiU 2015 – 73 – 23% VAT rate
• Ruling: WIS SERVICE – dog grooming – PKWiU 2015 – 96.09 – 23% VAT rate
• Services financed as part of crowdfunding in the blockchain network are not subject to VAT
• Shipping costs transferred to the seller by the buyer are the tax base
• There are no regulations, but platforms should already collect data about sellers on the Internet

ROMANIA

• The tax increases and the decrease in public spending did not convince the European Commission, they suggest raising the VAT by two points

RUSSIA

• Ministry of Finance: No VAT in Russia for Transfer of Intellectual Property Rights to EAEU Residents
• What codes should be used in the VAT declaration in connection with changes in new benefits

SAUDI ARABIA

• Eighth Wave: Saudi Arabia’s Phase 2 E-invoicing Implementation

SINGAPORE

• Peppol and InvoiceNow in Singapore – All the Information Your Business Needs

SLOVAKIA

• Draft amendment to the VAT Act – Increase VAT registration threshold

SRI LANKA

• Cabinet decision on VAT reforms
• Government to abolish SVAT system as planned despite strong opposition
• Sri Lanka Cabinet Approves Changes to Value Added Tax
• Sri Lanka cabinet clears bill to abolish SVAT

THAILAND

• Thailand shelves plans to raise VAT to 10%

UGANDA

• El Salvador Adds New Activities Eligible to Benefit from Free Trade Zone Regime
• El Salvador Broadens Eligibility and Scope of Activities to Benefit from International Service Law
• Uganda Approves Implementation of 5% Digital Services Tax on Non-Resident Providers of Digital Services

UKRAINE

• Sales transactions and free supply of gift certificates, which provide for their exchange for goods/services

UNITED ARAB EMIRATES

• UAE’s VAT rules: How does 1-year cut-off rule apply to multi-year leasing contracts?

UNITED KINGDOM

• Cakes or biscuits (cakes go hard, biscuits go soft) – VAT rate
• HMRC – Press release – New border controls to protect the UK against security and biosecurity threats and ensure smooth flow of goods
• HMRC Guidance – The Border Target Operating Model: August 2023
• Pre-Registration VAT Explained: Reclaiming Your Way to Savings
• Sole Trader VAT Threshold: A Guide for Self-Employed Individuals
• UK Brexit Agri-foods customs controls 5th delay to 2024

UNITED STATES

• Navigating the Complexities of Sales Tax in the Ever-Changing Landscape of Online Selling (part 1)

VIETNAM

• Government’s approval for five groups of policies to be amended in the Law on VAT
• Ministry of Finance provides guidance on objects of VAT reduction

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 29, 2023
• Generative AI vs. AI
• More than 65,000 newsitems on www.vatupdate.com – HOW TO SEARCH?
• VAT TV August 2023 news
• What is a B2B eCommerce Marketplace?
• What is a VAT number and how can I get one?

---

Don’t miss any VAT and other indirect tax news ….

• Visit our website www.vatupdate.com
• Use our search function on any term, per country, select a tag or a period
• Follow us on Linkedin

 

---

Recent daily newspapers

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 29, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 28, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 26-27, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 25, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 24, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 23, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 22, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 21, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 19 & 20, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 18, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 17, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 16, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 14 & 15, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 12 & 13, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 11, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 10, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 9, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 8, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 7, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 5-6, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 4, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 3, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 2, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 1, 2023