Headlines September 6, 2023
- Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions, 2 Hearings announced till October 5, 2023
- Croatia plans to implement e-invoicing and a continuous transaction control (CTC) system by 2024
- Hungary eVAT digital ledgers & pre-filled returns Jan 2024
- VATupdate Newsletter Week 35 2023
- E-Invoicing
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- E-Invoicing & E-Reporting developments in the news in week 35/2023
- Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
- ECJ
- VAT Rates
BELGIUM
CANADA
CHINA
CROATIA
EUROPE
EUROPEAN UNION
- Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions, 2 Hearings announced till October 5, 2023
- CBAM – detailed reporting obligations and new guidance from the European Commission
- Ecofin – Agenda Sept 11/12 – Working Party on Tax Questions (Indirect Taxation – VAT)
- Reclaim VAT from other EU countries before October 1, 2023
- The diffuse boundaries of VAT entrepreneurship
EUROPEAN UNION/ NETHERLANDS
FINLAND
FRANCE
GERMANY
- Draft Growth Opportunities Bill – Mandatory use of the e-invoice
- Germany 2026 B2B real-time e-invoicing; Bill passes to parliament
GREECE
HUNGARY
INDIA
- High Court orders GST department to transfer documents to DGGI during investigation
- Important GST E-Way Bill Update: New HSN Code requirements effective from October 1, 2023
- ISD vs. Cross Charge – The saga continues
- Understanding e-Invoice Penalties: Strategies to Minimize Penalties
ITALY
- Changes to the VAT system in Italy, as part of a broader fiscal reform
- The right to claim import VAT arises at the time of customs clearance, regardless of whether the invoice has already been issued
MEXICO
- Mexican government imposes temporary import duties of up to 25% on the importation of goods classified in 392 tariff items
- Value Added Tax (VAT) Guidelines: Mexico
NETHERLANDS
- Court of Zeeland-West Brabant: Fundraising campaign; entrepreneurship; gift element.
- Sale of half owned horses is a supply of goods for VAT purposes
- Territorial restriction of VAT group is justifiable breach of freedom of establishment
POLAND
- Be careful with draft tax clarifications. They are often non-binding
- Cooperation with an influencer can be barter
- Fixed establishment for VAT purposes
- Poland B2B KSeF e-invoices July 2024 – new FA(2) live
- Ruling: WIS – dessert – CN 2106 – 8%
- Ruling: WIS – electrical and teletechnical design – PKWiU 2015 71 – 23%
- Ruling: WIS – internal electrical installation design – PKWiU 2015 71 – 23%
- Ruling: WIS – re-invoicing water to the tenant – PKWiU 2015 36.00.20.0 – 8%
- Ruling: WIS TOWAR – protective barrier apron – CN 62 – 23% VAT rate
- Taxation with VAT on the delivery of goods in exchange for an advertising service
- The Ministry of Finance will specify which transactions may be documented outside the KSeF
ROMANIA
SAUDI ARABIA
SINGAPORE
- Singapore GST rise to 9% Jan 2024 – new guidance
- Singapore Updates Guidance on Preparing for GST Rate Change
SLOVAKIA
SOUTH AFRICA
SPAIN
- Spain and the right to deduct input VAT on supplies of expenses
- Ticket BAI – TBAI: The e-Invoicing system of the Basque Country in Spain
SWEDEN
THAILAND
UKRAINE
- Does the company have the right, in the case of cancellation of the registration of a VAT payer, to submit a clarifying calculation for the period in which it was a VAT…
- Sale of medical equipment after quarantine
UNITED KINGDOM
- Appeal Update – Gray and Farrar International LLP – Place of supply of ‘matchmaking services’.
- Appeal Update – Northumbria Healthcare NHS Foundation Trust – car parking services by an NHS Trust constitutes a taxable ‘economic activity’
- B2B and B2C – The distinction and importance
- Definition of insurance
- Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss
- High Court: Private hire taxi operators (rather than taxi drivers) held to act as principal with passengers in England and Wales
- HMRC announces new reporting regulations for digital platform operators (DAC7)
- HMRC Collection: Customs, VAT and excise UK transition legislation from 1 January 2021
- Land related services
- Late payment interest rates rise to 5.25%
- MPs to hold a debate on tax-free shopping for international visitors
- Overages – what are they and what is the VAT treatment?
- Powers of HMRC – The Impact Contracting Solutions Limited UT case
- The rules for sending, receiving and storing VAT invoices in an electronic format
- The Tour Operators Margin Scheme is in the courts again with the Golf Holidays Worldwide Limited [2023] UKFTT 00701 (TC) case
- Update – Check which packaging is subject to Plastic Packaging Tax
- Upper Tribunal: Costs on the exempt sale of shares can have a direct and immediate link to downstream taxable supplies; VAT is recoverable
- Use TOMS or not to account for VAT on Wholesale Travel Supplies?
- VAT and TOMS: Complex and costly
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 5, 2023
- Generative AI in tax: 5 essential insights for leaders
- IBFD Training: Advanced Professional Certificate in International VAT/GST
- Vertex Exchange 2023 – Orlando (October 22-25, 2023)
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