Headlines September 2&3, 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in August 2023
- Five Key Questions About Denmark’s Digital Bookkeeping Act
- Is access to social media platforms like Facebook, WhatsApp and Instagram really free? – The Meta case
- Romania updated VAT Return Form: What You Need to Know
- VATupdate Newsletter Week 34 2023
- E-Invoicing
- ECJ
- July 2023 – VAT rate changes/updates/news in 45 countries
BOLIVIA
BRAZIL/ GREECE/ PANAMA
CAMBODIA
CHINA
CHINA/ UNITED STATES
CROATIA
CZECH REPUBLIC
- Amendments to bill containing proposed direct and indirect tax changes
- Value Added Tax (VAT) Guidelines: Czech Republic
DENMARK
- Decree on platform operators’ reporting obligations regarding sellers and lessors (DAC7)
- Five Key Questions About Denmark’s Digital Bookkeeping Act
DOMINICAN REPUBLIC
EUROPEAN UNION
- Enhanced enforcement of VAT rules on non-resident digital economy businesses
- European Carbon Border Adjustment Mechanism (CBAM) – Initial Scope
- Is access to social media platforms like Facebook, WhatsApp and Instagram really free? – The Meta case
- New e-learning modules are available for customs officials across EU
- Tightened export controls in contrast to the circumvention in favor of Russia
- Updated national planning for UCC IT systems
EUROPEAN UNION/PORTUGAL
GREECE
- E -Commerce and VAT: Frequently Asked Questions and Answers from AADE
- MyAADE new functionality: Immediate display and payment of VAT and withholding taxes
INDIA
- India introduces licensing requirement for imports
- Investment advisory services to foreign companies qualifies as export of service
- More than 200 big brands may face tax demand under pre-GST regime
- Order to cancel GST registration without specifying reason is not sustainable
- What is the RoDTEP scheme in India?
IRELAND
- Revenue eBrief No. 193/23: VAT Treatment of Food and Drink Supplied by Wholesalers and Retailers
- VAT rate change for the hospitality sector
- VAT rate to increase for tourism and hospitality sector effective 1 September 2023
ITALY
- “Hot rental” services, provided alongside equipment rental, may not be considered as reverse charged subcontracting
- To sign the tax return, the simple electronic signature is not enough
LEBANON
MALAYSIA
- MDEC has been established as the Peppol Authority in Malaysia
- Webinar Edicom & Deloitte – Malaysia e-Invoice (Sept 7, 2023)
NETHERLANDS
- According to AG, the Court rightly rules that circumcisions serve a religious-cultural purpose
- Application ABC scheme in VAT Decree amended
- Association of BSA enthusiasts can apply KOR (SME exemption)
- Claiming a VAT refund in the Netherlands from outside the EU
- Comic books of € 100,000 for holiday home not plausible: VAT correction
- Revision of tax penalty regime
- VAT group: for the organizational link, more is required than being able to drawing up a budget
POLAND
- National e-Invoice System adapted to the structure of FA(2)
- Ruling: 0% VAT rate on the advance payment for the export of goods
- Ruling: No right to deduct VAT for playground extension project
- Ruling: No right to deduct VAT for reconstruction of bridge
- Ruling: VAT exemption for agricultural activities and the lease of land for wind farms and photovoltaic panels
- Ruling: VAT exemption for supplies after first settlement
- Ruling: VAT settlement in connection with construction services provided outside the country
- Ruling: WIS GOODS – fertilizer – 8% VAT rate, regardless of the CN code
- Ruling: WIS GOODS – food product – CN 16 – 0% VAT rate
- Ruling: WIS GOODS – kaiser rolls – PKWiU 2015 – 56 – 8% VAT rate
- Ruling: WIS SERVICE – distinction on the list of the internet portal – PKWiU 2015 – 73 – 23% VAT rate
- Ruling: WIS SERVICE – water meter replacement – PKWiU 2015 – 36.00.20.0 – 8% VAT rate
- Ruling: WIS TOWAR – building of a care and residential center – PKOB 1264 – 8% VAT rate
- Ruling: WIS TOWAR – dietary supplement in capsules – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – liquid food product – CN 2106 – 8% VAT rate
ROMANIA
SLOVAKIA
SOUTH AFRICA
SOUTH KOREA
SURINAME
SWEDEN
SWITZERLAND
TAIWAN
UNITED KINGDOM
- UK Importers may have overpaid Import Customs Duty
- UT: Impact Contracting Solutions Ltd – HMRC’s powers to remove registration in case of VAT fraud
UNITED STATES
- Missouri DOR Proposes Changes to Rules Addressing Manufacturing and Resale Exemptions
- Ohio: Resale Exemption Does Not Apply to Property Substantially Enhanced After Original Purchase
- Value of Property Received in Like Kind Exchange Must be Separately Stated on Invoice to Qualify for Sales Tax Exemption, Says Indiana Department of Revenue
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 1, 2023
- An E-invoicing Refresher Course
- E-Invoicing Glossary
- Guide: E-invoicing mandates and live reporting requirements are increasing
- Pagero Webinar – Navigating Global e-Invoicing Mandates for Multinationals: Why Organizations Need to Build a Global Compliance Strategy…
- Upcoming Global E-Invoicing Mandates: How US & Canadian Companies Should Prepare
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in August 2023
- Zampa Debattista – VAT & Gaming (October 12)
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