24/7 VAT News on www.vatupdate.com – This was in the news on September 9 & 10, 2023

Headlines September 9 & 10, 2023

• Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods
• Government Proposes to Raise VAT Rate from 11% to 15%
• Germany – Federal government approved draft act on B2B e-invoicing mandate
• White Paper – E-Invoicing and Real-Time Tax Reporting: Core Business Requirements You Can’t Ignore

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• VATupdate Newsletter Week 35 203
• 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
  • Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions, 2 Hearings announced till October 5, 2023
  • 947 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in August 2023
• VAT Rates
  • August 2023 – VAT rate changes/updates/news
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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ARGENTINA

• Tax Authority Postpones Deadline for Payment of VAT for Massive Consumption Companies

ARGENTINA/ AUSTRALIA/ BAHRAIN/ BELGIUM/ BOLIVIA/ MALAYSIA/ SPAIN/ SRI LANKA/ UNITED KINGDOM

• KPMG Week in Tax: 4 – 8 September 2023

AUSTRALIA

• ATO identifies key GST compliance risks for public groups and MNEs in FY 2023-24
• Guide on Direct and Indirect Tax changes in New Revenue Amendment Act (New South Wales)
• What are the tax incentives provided by Australia on E-Invoicing?

BELGIUM

• Belgium Clarifies VAT Treatment Of Company Cars Provided To Belgian Employees
• Construction site in Belgium Relations with Subcontractors

CHILE

• Chile live e-invoice reporting – DTE

COSTA RICA

• Costa Rican Tax Authority issues a private letter ruling related to the tax treatment of crypto assets

DENMARK

• Sale of building plots used for VAT-exempted business respectively provided free of charge
• Seven individuals charged with VAT fraud

EGYPT

• Invoice requirement for Imports and Exports

EUROPE

• Webinar Edicom/PwC – Get ready for electronic invoicing in Europe: compliance with current standards and streamlining your processes (Sept 12)

ECJ

• ECJ C-429/23 (NARE-BG) – Questions – Right to deduct input VAT for supplies received before their registration under national law during COVID-19
• Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods
• This Week’s VAT Court Calendar

EUROPEAN UNION

• Double VAT financing in the context of EU Funds
• EU Carbon Border Adjustment Mechanism (CBAM)
• Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulations (EU) No 1024/2012 and (EU) 2018/1724 as regards…
• Tax Transparency Rules for Crypto-Asset Transactions (DAC8)
• VAT on ICV is the Taxable Amount when Margin Scheme is Applied

FINLAND

• Supreme Administrative Court rules about supplies of meals by a religious community

GERMANY

• ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount
• Federal government approved draft act on B2B e-invoicing mandate
• German parliament reviews 2024 VAT reforms

GREECE

• Greece’s new expected tax measures: how they will affect professionals, businesses, and social benefit recipients

HUNGARY

• 2023 VAT rules for e-commerce platforms explained in new guide

INDIA

• Assessee’s duty to monitor GST Portal after cancellation of GST registration
• BDO Alerts: Indirect Tax Alert – Recent Developments Pertaining to Online Gaming and Casino Industry
• DA Tax Alert – Indirect Tax – September 2023
• Delhi High Court: Issuing fake GST invoices, e-way bills economic offences
• Exemption from Excise Duty Allowable on Compliance with Requirements under Excise Notification: CESTAT
• Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @ 28%
• Karnataka cabinet defers draft ordinance on 28% GST on real-money gaming
• New e-invoice glossary and guide released (MIS)
• No Service Tax on VAT-Paid Goods used in Auto Repairs: CESTAT Allahabad
• Service tax not leviable on goods used in repairing if VAT is paid
• Step-by-Step Process for E-Invoicing Registration: How to Get Started
• Value of supply in case of online gaming including online money gaming & actionable claims in case of casino’s

ITALY

• A New Pro Rata VAT Deduction Coming Soon
• Supreme Court: Non-resident entities with an effective and operational permanent establishment (PE) in Italy are not entitled to VAT refunds
• VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible
• VAT Credit Notes in the Case of Settlement Agreements: when it is possible to Issue after the Annual Deadline
• VAT Must Be Paid in the Country of Consumption
• VAT not Due: when the Customer can Request a Refund Directly from the Tax Administration

KENYA

• Kenya Supreme Court upholds Ruling that Favours 2023 Finance Law

KUWAIT

• VAT implementation may become reality

LEBANON

• Government Proposes to Raise VAT Rate from 11% to 15%
• Lebanon VAT rise to 15%
• VAT rise to 15%

MALAYSIA

• E-Invoicing Guidelines issued by IRB

MALTA

• ESG Tax reporting in Malta
• Updated guidelines for mandatory Automatic Exchange of Information (AEOI) by digital platform operators

NETHERLANDS

• Architectural Consultant no longer a VAT Entrepreneur
• In the event of abuse of rights, VAT is due on disguised dividend
• No reduced VAT rate for medical devices for skin conditions and skin irritations
• Pharmaceutical products are not subject to the reduced rate
• VAT due on gift element website sales for Tilburg catering industry
• Zeeland-West-Brabant District Court: Deduction of input tax for holding company

NEW ZEALAND

• A business lens on taking GST off fruit and vegetables
• A parting gift: Digital Services Tax Bill
• Assessment of digital services tax implementation
• Do you operate a Customs controlled area?
• New GST rule for “Listed services” for online marketplaces

NIGERIA

• 28,000 Companies File VAT Returns in July as New Technology eases Tax Payment Procedure
• Finance act 2023

OMAN

• Plans to introduce mandatory e-invoicing

PAKISTAN

• FBR Launches Aggressive Initiative to Combat Fake and Flying Invoices

PHILIPPINES

• [Ask the Tax Whiz] Can Senior Citizens and PWDs avail VAT-Exemption on their Online Transactions?

POLAND

• Act Implements the Mandatory use of E-Invoices
• Clarification of the rules on advance invoicing as of 1 September
• Poland B2B KSeF e-invoices July 2024 – new public consultation
• Ruling: Exemption from VAT of the service provided by the foundation of organizing and producing artistic events consisting of a concert performed by…
• Ruling: No right to deduct VAT from expenses for the implementation of the project to activate export activities
• Ruling: No right to deduct VAT from expenses for the implementation of the project to activate export activities
• Ruling: VAT exemption for training in sailing techniques and knowledge
• Ruling: VAT on foreign derivative financial instruments management services
• Ruling: WIS SERVICE – comprehensive post-warranty service of medical products – 8% VAT rate
• When do you need to provide the tax administration with data in the form of JPK?

PORTUGAL

• Main fiscalization requirements in Portugal
• Portugal Extends VAT Holiday on “Essential” Food Products
• Portugal to extend zero VAT rate on basic food until end 2023

ROMANIA

• Romania Introduces VAT Reimbursement Procedure for NGOs Acquiring Supplies for Hospitals

RUSSIA

• Input VAT Not Deductible for Equipment Acquired Before 2023, According to Federal Tax Service

SAUDI ARABIA

• Criteria for Taxpayers in Next Waves of E-Invoicing

SERBIA

• Tax deadlines for September 2023

SINGAPORE

• Two Individuals Charged for Perpetrating a $55 Million GST Missing Trader Fraud; Another Charged for Breaching Director’s Duties

SLOVENIA

• Implementation of the transitional period of the CBAM mechanism from 1 October 2023

SURINAME

• Finance Minister Advocates VAT Act Amendment in Response to Implementation Challenges

TURKEY

• VAT Exemption Application in Real Estate Sales
• VAT exemption in respect of disaster area due to the earthquakes will continue to be applied

UKRAINE

• How is VAT taxed on transactions for the supply of defense goods?
• Is the service of providing communal property for rent by the lessor subject to VAT taxation?

UNITED ARAB EMIRATES

• Compliance Guide for LLCs in Dubai Free Zones: What You Need to Know

UNITED KINGDOM

• HMRC Internal Manual: VAT Transfer of a Going Concern
• How much is VAT? Online VAT Calculator for Businesses
• How to Correctly manage VAT as a Retail Business
• Input VAT Claimable on Fund-Raising share Sale
• MPs Demand a Review of the Tourist Tax as Tory Grandee urges the Treasury to reassess the Impact of losing VAT-free shopping for International Visitors – days…
• New customs rules for Northern Ireland
• Taxing Wealth Report 2024 recommends removing the VAT exemption for financial services in the UK

UNITED STATES

• 3 Things Software Companies Should Keep in Mind About Sales Tax
• Businesses must electronically file Form 8300, Report of Cash Payments Over $10,000, beginning Jan. 1, 2024
• California OAL Approves Department of Tax and Fee Administration’s New Marketplace Sales Rule
• South Carolina: Comments Requested on Draft Ruling on Expanded Meaning of Motor Vehicle for Exemption Purposes

URUGUAY

• Uruguay Reinstates VAT and Excise Tax on Mineral and Sparkling Water

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 8, 2023
• Redefining Business: The Global Surge of Mandatory E-Invoicing
• White Paper – E-Invoicing and Real-Time Tax Reporting: Core Business Requirements You Can’t Ignore

ZIMBABWE

• Changes in fiscalization in Zimbabwe: Fiscalization Data Management System

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