MAGIC
Many people believe that VAT people are wizards. Or sorcerers, even. This is first of all caused by the strange rules and the many exceptions. And secondly, because VAT people find solutions that ‘normal people’ cannot believe are possible.
You may remember the first time you saw a magician flipping a coin or a playing card and having it reappearing from behind your ear. Tricks! Smoke and mirrors! It’s a pity that we grow over that naivety, as sometimes it can be great to believe in something that doesn’t really exist.
In some cases, there is no magic at all, but just a misunderstanding. Long before the Bible was widely available in print, peasants would go to church and hear the priests, in Latin, intone “Hoc est corpus”, when holding up the bread for the communion ceremony. Which means “This is the body (of Christ)”.
Being both illiterate and totally unfamiliar with Latin, those poor and uneducated congregants heard “Hoc est corpus”, as “Hocus Pocus”. And that’s the actual origin of the well-known expression for various questionable claims of magic.
VAT has its own ‘slang’ and specific phrases that non-VAT people don’t always understand. How often have you seen the phrase ‘Europe has a VAT-tax’?. Not sure if it’s just me, but ‘VAT’ means ‘Value Added Tax’, so there is already the word ‘tax’ in it. ‘VAT-tax’’ sound wrong to me.
I guess that we all have our own ‘magical world’. For the VATupdate Team that’s the VAT-world.
“Beyond the everyday world, both counsel have explained to us, lies the world of VAT, a kind of fiscal theme park in which factual and legal realities are suspended or inverted.”
A quote from an old VAT-case that VAT people like to use a lot. Because it’s true. And that’s why we like it.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
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WORLD
- Win a VATupdate T-shirt or Cap!
- KPMG Week in Tax: 4 – 8 September 2023
- White Paper – E-Invoicing and Real-Time Tax Reporting: Core Business Requirements You Can’t Ignore
- Redefining Business: The Global Surge of Mandatory E-Invoicing
- VAT on International Business Travel Expenses: What can Businesses Reclaim?
- 7 Factors to Consider When Selecting A PEPPOL Access Point Provider
- Generative AI in tax: 5 essential insights for leaders
- How do you correct errors in your VAT returns?
- Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 2.75 EUR/day ….
- E-Invoicing & E-Reporting developments in the news in week 35/2023
- The Customs Manager – Edition 1-2023 – Week 35: Customs & Global Trade Updates
- Global VAT e-invoicing and digital reporting mandates
- Can you claim VAT on foreign invoices?
- Global VAT e-invoicing and digital reporting mandates
- In what ways can generative and machine learning AI help VAT & GST professionals?
- August 2023 – VAT rate changes/updates/news
WEBINARS / EVENTS
- SNI Webinar – Recorded session – “e-Invoice Guide for Businesses in the APAC Region | Part 1”
- Webinar Edicom/PwC – Get ready for electronic invoicing in Europe: compliance with current standards and streamlining your processes (Sept 12)
- Seminar E-Invoicing: An exploration of trends and legislation
- Course Zampa Debattista – Navigating the Articles of the Malta VAT Act (Oct 27, 2023)
- E-Invoicing Exchange Summit Europe (Dublin): ViDA and the Major Industry Trends, Challenges and…
- IBFD Training: Advanced Professional Certificate in International VAT/GST
- Vertex Exchange 2023 – Orlando (October 22-25, 2023)
- GVC Webinar: Optimizing VAT Compliance Services: Leveraging Tax Technology and…
- IVA – 2023 Autumn Conference Copenhagen, Denmark – A Smart Tax: Making VAT Artificially Intelligent? (Oct 19-20, 2023)
AFRICA
- Invoice requirement for Imports and Exports
- Finance ministry announces new e-invoice requirement for imports and exports
- Press release: Import and Export rules for use of electronic customs platform
- Nine Shop Managers Caught in VAT Evasion
- GRA warns against Non-Issuance of VAT Invoices, hands over 10 Shops to CID
- 28,000 Companies File VAT Returns in July as New Technology eases Tax Payment Procedure
- Finance act 2023
- Telecom Sector should be Exempted from Excise Duties – NCC vice chair
- Nigeria’s VAT rises to N781.35bn in Second Quarter – NBS
AMERICAS
- Canada Provides GST/HST Relief for Taxpayers Affected by Wildfires in British Columbia and the Northwest Territories
- Canada moves ahead with its own digital services tax, releasing draft legislation
- Value Added Tax (VAT) Guidelines: Mexico
- Mexican government imposes temporary import duties of up to 25% on the importation of goods…
- 3 Things Software Companies Should Keep in Mind About Sales Tax
- South Carolina: Comments Requested on Draft Ruling on Expanded Meaning of Motor Vehicle for Exemption Purposes
- 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
- Proposed regulations around digital asset information reporting
- Sales Tax and NonProfits
- How Does the Software Industry Feel About Sales and Use Tax?
- Alabama drops sales tax on groceries to 3%
ASIA-PACIFIC
- What are the tax incentives provided by Australia on E-Invoicing?
- 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)
- Review of feasibility of Carbon Border Adjustment Mechanism
- China Extends VAT Exemption/Refund for Domestic R&D Equipment
- China extends VAT Refund Policy for Firms Procuring Chinese Equipment until 2027
- China Extends VAT Exemption/Refund for Domestic R&D Equipment
- Soon, GST to be applicable to online gaming
- DA Tax Alert – Indirect Tax – September 2023
- Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @ 28%
- Delhi High Court: Issuing fake GST invoices, e-way bills economic offences
- New e-invoice glossary and guide released (MIS)
- Service tax not leviable on goods used in repairing if VAT is paid
- Karnataka cabinet defers draft ordinance on 28% GST on real-money gaming
- Exemption from Excise Duty Allowable on Compliance with Requirements under Excise Notification: CESTAT
- Delhi High Court: Issuing fake GST invoices, e-way bills economic offences
- Value of supply in case of online gaming including online money gaming & actionable claims in case of…
- No Service Tax on VAT-Paid Goods used in Auto Repairs: CESTAT Allahabad
- BDO Alerts: Indirect Tax Alert – Recent Developments Pertaining to Online Gaming and Casino Industry
- Step-by-Step Process for E-Invoicing Registration: How to Get Started
- Assessee’s duty to monitor GST Portal after cancellation of GST registration
- Karnataka Cabinet defers Draft Ordinance on 28% GST on Real-Money Gaming
- Service tax not leviable on goods used in repairing if VAT is paid
- GSTN looking for consultancy firm to prepare roadmap for transitioning IT systems to GST 2.0
- No ITC available on test drive vehicles when retained as replacement vehicles
- Understanding e-Invoice Penalties: Strategies to Minimize Penalties
- High Court orders GST department to transfer documents to DGGI during investigation
- ISD vs. Cross Charge – The saga continues
- Important GST E-Way Bill Update: New HSN Code requirements effective from October 1, 2023
- GSTN issued Important Advisory on Reporting of ITC Reversal Opening Balance
- Weekly GST Communique dated September 4, 2023
- Businesses can claim ITC on goods procured for distribution to dealers for achieving sales target: GST AAR
- Govt likely to extend export benefits under RoDTEP scheme for pharma, steel, chemical sectors
- Online Gaming: Implications of GST amendment and retrospective application
- Assessment of digital services tax implementation
- New GST rule for “Listed services” for online marketplaces
- Do you operate a Customs controlled area?
- A parting gift: Digital Services Tax Bill
- A business lens on taking GST off fruit and vegetables
- New Zealand introduces draft Digital Services Tax legislation
- New Zealand Digital Services Tax Bill Introduced in House of Representatives Including Possible…
- FBR Launches Aggressive Initiative to Combat Fake and Flying Invoices
- FBR seeks to introduce concept of ‘Best judgment Assessment’
- Two Individuals Charged for Perpetrating a $55 Million GST Missing Trader Fraud;…
- Singapore GST rise to 9% Jan 2024 – new guidance
- Singapore Updates Guidance on Preparing for GST Rate Change
- Singapore Updates Guidance on Preparing for GST Rate Change
- Proposed VAT amendments
- Exporters must pay VAT Upfront
- to re-impose standard VAT with efficient refunding mechanism
- VAT rate may return to 10% per 30 September
- Sustainability Solution – Carbon Border Adjustment Mechanism (Video chat)
EUROPE
- ECJ C-429/23 (NARE-BG) – Questions – Right to deduct input VAT for supplies received before their registration under national law during COVID-19
- ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is…
- Comments on ECJ C-433/22: AG CJEU concludes on application of reduced VAT rate for home…
- Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods
- Comments on ECJ C-461/21: Transport upon import: Court of Justice demands proof of exemption!
- Comments on ECJ C-127/22: Goods written off. Do I have to adjust the VAT?
- Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG
- Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law
- Comments on ECJ C-288/22: VAT status of company directors: insights from the “TP” case
- Comments on ECJ C-516/21: VAT exemption. Permanently installed equipment and machinery in context of leasing an agricultural building
- Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions, 2 Hearings announced till October 5, 2023
- ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed
- ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private…
- ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available
- ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not…
- Tax Transparency Rules for Crypto-Asset Transactions (DAC8)
- Double VAT financing in the context of EU Funds
- Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulations (EU) No 1024/2012 and (EU) 2018/1724 as regards…
- VAT on ICV is the Taxable Amount when Margin Scheme is Applied
- EU Carbon Border Adjustment Mechanism (CBAM)
- This Week’s VAT Court Calendar
- This Month in Indirect Tax: Countdown to CBAM continues in Europe
- European Union: The Commission publishes CBAM reporting requirements for transitional period
- The digitalisation of tax in the EU: 5 megatrends in evidence
- IBFD – EU VAT Compass 2023/2024 – A ”must have” for VAT professionals
- EU VAT Unveiled: The Art of Luxury Assets and the Intricacies of Value Added Tax
- CBAM – detailed reporting obligations and new guidance from the European Commission
- Ecofin – Agenda Sept 11/12 – Working Party on Tax Questions (Indirect Taxation – VAT)
- The diffuse boundaries of VAT entrepreneurship
- Reclaim VAT from other EU countries before October 1, 2023
- The VAT issue of an incomplete invoice
- Proposal for a COUNCIL DECISION on Administrative Cooperation in VAT and Recovery of…
- European Commission adopts detailed reporting rules for CBAM transitional phase
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- Commission publishes CBAM reporting requirements for transitional period
- Editorial Joseph Sammut: National E-Invoicing and TBR initiatives avoid standardization and create unnecessary costs
- Reclaim VAT from other EU countries for 2022 before 1 October 2023
- Belgium Clarifies VAT Treatment of Company Cars Provided to Belgian Employees
- Construction site in Belgium Relations with Subcontractors
- Application of VAT to Company Cars
- Belgium Will Make the B2B Electronic Invoice Mandatory
- Provision of a Company Car by a Foreign Employer: New Circular Clarifies when Belgian VAT is Due
- VAT guidance issued on cars provided by foreign employers to resident employees
- VAT and company cars: Belgian circular published!
- Circular 2023/C/67 regarding AEO authorisation
- VAT circular: Impacts for residents with foreign employer-provided cars
- New circular provides clarity on Belgian VAT for company cars offered by foreign employers
- Implementation of the Law Exempting food Donations from VAT begins
- Law on the Abolition of VAT on donated Food to be discussed Tomorrow
- Electronic Invoicing in Croatia
- Croatia plans to implement e-invoicing and a continuous transaction control (CTC) system by 2024
- Latest progress of the Fiscalisation 2.0 project
- Sale of building plots used for VAT-exempted business respectively provided free of charge
- Seven individuals charged with VAT fraud
- Vestre Landsret court: Tax fraud and international boat sales
- Eastern High Court: Punishment, VAT fraud, fraud, acquittal, misuse of identity
- Late interests in case of VAT return’s corrections
- Supreme Administrative Court rules about supplies of meals by a religious community
- VAT due on free lunches to schoolteachers
- German parliament reviews 2024 VAT reforms
- Federal government approved draft act on B2B e-invoicing mandate
- Focus on recent decisions on German procedural and litigation law
- Germany 2026 B2B real-time e-invoicing; Bill passes to parliament
- Draft Growth Opportunities Bill – Mandatory use of the e-invoice
- Ministry of Finance Publishes Draft Growth Opportunities Bill – Indirect Tax Measures
- Timetable for the German B2B e-invoicing legislative process
- Greece’s new expected tax measures: how they will affect professionals, businesses, and social benefit recipients
- Greece to implement mandatory B2G electronic invoicing
- 2023 VAT rules for e-commerce platforms explained in new guide
- Hungary eVAT digital ledgers & pre-filled returns Jan 2024
- Do you have a webshop with Hungarian customers? – you may have these tax liabilities in Hungary
- 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…
- VAT Must Be Paid in the Country of Consumption
- A New Pro Rata VAT Deduction Coming Soon
- VAT Credit Notes in the Case of Settlement Agreements: when it is possible to Issue after the Annual Deadline
- VAT not Due: when the Customer can Request a Refund Directly from the Tax Administration
- 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
- ESG Tax reporting in Malta
- Updated guidelines for mandatory Automatic Exchange of Information (AEOI) by digital platform operators
- Commissioner for Tax & Customs delays DAC7 registration deadline
- Zeeland-West-Brabant District Court: Deduction of input tax for holding company
- Pharmaceutical products are not subject to the reduced rate
- 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
- Architectural Consultant no longer a VAT Entrepreneur
- VAT due on gift element website sales for Tilburg catering industry
- Netherlands opens Small Business Scheme to Foreign Companies
- Accountant/Tax Advisor tried to Present the Purchase of Privately used Cars as a Business Expense
- Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation
- Sale of half owned horses is a supply for VAT purposes
- Territorial restriction of VAT group is justifiable breach of freedom of establishment
- Proof of transport of horses abroad partly not provided
- In case of abuse of right, VAT is due on disguised dividend
- Netherlands Amends Decree on Tax and Collection Interest
- Territorial restriction of VAT group is justifiable breach of freedom of establishment
- Court of Zeeland-West Brabant: Fundraising campaign; entrepreneurship; gift element.
- Sale of half owned horses is a supply of goods for VAT purposes
- File your 2022 refund request to recover foreign VAT before 1 October 2023
- 2024 Budget review – Impact on VAT & Energy Taxes
- Change statement on invoice party B when using triangular simplification in the Netherlands
- No VAT group in the absence of factual subordination of cleaning company to hospital
- Magic truffles (Sclerotica) are not foodstuffs, so 21% VAT applies
- No right to higher VAT deduction when renting out a holiday home
- Seminar E-Invoicing: An exploration of trends and legislation
- Documents on the use and operation of the Tax and Customs Administration and Benefits algorithms released
- Association of BSA enthusiasts can apply KOR
- According to AG, the Court rightly rules that circumcisions serve a religious-cultural purpose
- Adjustment of invoicing obligations ABC scheme due to ECJ judgment
- The Tax and Customs Administration does not make VAT fraud in the commercial chain plausible
- Ruling: Exemption from VAT of the service provided by the foundation of organizing and producing artistic events consisting of a concert performed by…
- When do you need to provide the tax administration with data in the form of JPK?
- 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: No right to deduct VAT from expenses for the implementation of the project to activate export activities
- Ruling: WIS SERVICE – comprehensive post-warranty service of medical products – 8% VAT rate
- Clarification of the rules on advance invoicing as of 1 September
- Poland B2B KSeF e-invoices July 2024 – new public consultation
- Act Implements the Mandatory use of E-Invoices
- B2B Electronic Invoicing Mandatory Through the KSeF Platform
- Updated version of national e-invoicing system
- Poland’s Transition to FA(2) Logical Structure: Streamlining the National e-Invoice System
- Questions and Answers – KSEF
- Ruling about non-alcoholic wine – CN 2202 – 0% VAT rate
- Be careful with draft tax clarifications. They are often non-binding
- Fixed establishment for VAT purposes
- Taxation with VAT on the delivery of goods in exchange for an advertising service
- Poland B2B KSeF e-invoices July 2024 – new FA(2) live
- Cooperation with an influencer can be barter
- Ruling: WIS TOWAR – protective barrier apron – CN 62 – 23% VAT rate
- The Ministry of Finance will specify which transactions may be documented outside the KSeF
- Ruling: WIS – internal electrical installation design – PKWiU 2015 71 – 23%
- Ruling: WIS – electrical and teletechnical design – PKWiU 2015 71 – 23%
- Ruling: WIS – re-invoicing water to the tenant – PKWiU 2015 36.00.20.0 – 8%
- Ruling: WIS – dessert – CN 2106 – 8%
- Legal acts and other key documents implementing mandatory B2B E-Invoicing
- Test of knowledge about the National e-Invoice System
- Ruling: WIS – cooking service – PKWiU 2015 56 – 8%
- Sale of items in computer games with VAT
- Ruling: Fixed establishment (VAT). Place of Service
- Ruling: Management services and VAT
- Ruling: WIS – development of green areas – PKWiU 2015 81.30 – 8%
- Ruling: WIS – meatballs in sauce with rice – CN 16 – 0%
- Value Added Tax (VAT) Guidelines: Poland
- Ruling: WIS TOWAR – ready-made plant dish – CN 2106 – 8% VAT
- Ruling: WIS – meal powder – CN 19 – 0%
- Ruling: VAT adjustment due to the change of the purpose of the real estate
- Ruling: Provision of services by the partner to the company
- Ruling: No right to deduct VAT for the city in respect of costs of promotion, management, and supervision
- Ruling: WIS GOODS – protective medical apron – CN 62 – 23% VAT rate
- Ruling: WIS TOWAR – waffle with cocoa cream – CN 19 – 0% VAT
- Portugal to extend zero VAT rate on basic food until end 2023
- Main fiscalization requirements in Portugal
- Portugal Extends VAT Holiday on “Essential” Food Products
- Main Fiscalization requirements in Portugal
- Portugal Food VAT Rate Cut – extended until 31 December 2023
- Romania Introduces VAT Reimbursement Procedure for NGOs Acquiring Supplies for Hospitals
- Tax measures Imposed by Brussels: 19% VAT, Progressive Tax and 20% Income Tax
- Upcoming Legal Changes in Romania
- Change in VAT return form
- Draft: Excise duty on drinks with a high sugar content
- E-invoice in Spain – Legal Overview
- General introduction to the regulation of virtual currencies in Spain
- Spain and the right to deduct input VAT on supplies of expenses
- E-Invoicing likely to be introduced from 1 January 2025
- 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
- INFORMA: Guidance about fixed establishments
- INFORMA: Delivery of a real estate asset by its owner to another entrepreneur
- INFORMA: Place of supply for energy efficiency improvement service to property communities
- INFORMA: VAT exemption for dietitian and nutritionist who provides diagnostic, treatment, and…
- INFORMA: VAT exemption for building land?
- INFORMA: Exemption for services of assistance and negotiation in the sale of shares or participations?
- E-invoice obligation in Spain postponed?
- AEAT publishes on its website “Note on issues relating to mixed-use vehicles assigned to employees”
- VAT Exemption Application in Real Estate Sales
- VAT exemption in respect of disaster area due to the earthquakes will continue to be applied
- Türkiye Clarifies VAT Exemption for Construction of Housing to be Donated to Earthquake Victims
- Turkish Government increases Fees and VAT rates for IP Services
- Value Added Tax (VAT) Guidelines: Turkey
- Is the service of providing communal property for rent by the lessor subject to VAT taxation?
- How is VAT taxed on transactions for the supply of defence goods?
- The export customs declaration was declared invalid: what about VAT accounting?
- 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 payer?
- Sale of medical equipment after quarantine
- New customs rules for Northern Ireland
- Taxing Wealth Report 2024 recommends removing the VAT exemption for financial services in the UK
- How to Correctly manage VAT as a Retail Business
- HMRC Internal Manual: VAT Transfer of a Going Concern
- MPs Demand a Review of the Tourist Tax as Tory Grandee urges the Treasury to reassess the Impact of losing…
- How much is VAT? Online VAT Calculator for Businesses
- Input VAT Claimable on Fund-Raising share Sale
- XI EORI Removal Process
- HMRC ‘One-to-Many’ Campaign – Fuel and Power Supplies
- HMRC Guidance – VAT Payment Plan: Service Availability and Issues
- HMRC Guidance: Customs Debt Liability
- Border Target Operating Model published
- Customs Declaration Service – Exporter Deadline Extended
- Investment Zones and Freeports – Similarities and Differences
- Agent Authorisation for VAT is Changing
- HMRC prevented from participating further in VAT appeal following failure to comply with unless order
- VAT Charges on Taxi Fares? High Court siding with Uber could Impact Taxi Companies
- Redefining VAT Compliance: Roadmap to E-Invoicing Success
- What is the VAT Registration Threshold for Small Businesses?
- HMRC Guidance: Customs debt liability
- HMRC announces new reporting regulations for digital platform operators (DAC7)
- HMRC Collection: Customs, VAT, and excise UK transition legislation from 1 January 2021
- Golf Holidays Worldwide Ltd – FTT – TOMS – wholesale supplies – rejected claim based on supplies being outside the scheme – taxpayer loss
- Update – Check which packaging is subject to Plastic Packaging Tax
- MPs to hold a debate on tax-free shopping for international visitors
- Upper Tribunal: Costs on the exempt sale of shares can have a direct and immediate link to downstream taxable supplies; VAT is recoverable
- High Court: Private hire taxi operators (rather than taxi drivers) held to act as principal with passengers in England and Wales
- Appeal Update – Northumbria Healthcare NHS Foundation Trust – car parking services by an…
- B2B and B2C – The distinction and importance
- Overages – what are they and what is the VAT treatment?
- Land related services
- The rules for sending, receiving, and storing VAT invoices in an electronic format
- Appeal Update – Gray and Farrar International LLP – Place of supply of ‘matchmaking services’.
- Use TOMS or not to account for VAT on Wholesale Travel Supplies?
- Powers of HMRC – The Impact Contracting Solutions Limited UT case
- Late payment interest rates rise to 5.25%
- Definition of insurance
- The Tour Operators Margin Scheme is in the courts again with the Golf Holidays Worldwide Limited [2023] UKFTT 00701 (TC) case
- VAT and TOMS: Complex and costly
- FTT: GIGABIZ LTD, XIAO WANG, XUHUA JI – Travel Operators Margin Scheme – use of direct effect by appellant
- FTT: WAYNEFLEET LIMITED – hardship application
- FTT: MOHAMMED NASEEMDOST – personal liability notice – whether the assessment was…
- FTT: LITTLE LEVER WORKING MENS CLUB – whether appealable decision – whether late appeal and if so whether the appeal should be permitted
MIDDLE EAST
- Criteria for Taxpayers in Next Waves of E-Invoicing
- New Amendments to KSA VAT Legislation
- Downpayment processing in KSA eInvoicing
- KSA GSTC Releases Guideline to Determine Legal Status Parties in Conflict
- KSA’s Finance Minister Extends Tax Amnesty Yet Again
- KSA ZATCA Announces 8th E-Invoicing Wave
- ZATCA releases ‘FATOORA’ documentary
- Compliance Guide for LLCs in Dubai Free Zones: What You Need to Know
- Voluntary VAT Registration
- UAE FTA Emphasizes Accurate Emirate-Specific VAT Reporting Concerning E-Commerce
