24/7 VAT News on www.vatupdate.com – This was in the news on September 13, 2023

Headlines September 13, 2023

• GFV – Presentation by the European Commission on ”VAT e-commerce package results”
• Presentation French TA to GFV: E-invoicing & e-reporting – Overview of the French reform
• Presentation Spanish TA to GFV: E-invoicing & e-reporting – Immediate Supply of Information on VAT
• Hungary – New Hungarian eVAT M2M system available from 1 January 2024
• Kazakhstan VAT rise to 16% 2025

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• VATupdate Newsletter Week 36 2023
• E-Invoicing
  • E-Invoicing & E-Reporting developments 
  • 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 – 4 AG Opinions, 2 Hearings announced till October 12, 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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BAHRAIN

• NBR conducts 204 Inspection visits in Clamp on Tax Evaders

BELGIUM

• Belgian Tax Reform Fiasco Derails 2024 E-invoicing Introduction Plans

CROATIA

• Croatia on the Way to Mandatory B2B E-invoicing in 2025

CZECH REPUBLIC

• Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept

EGYPT

• Navigating VAT Exemptions On Imports In Egypt

ESTONIA

• Estonian Parliament Dumps Center’s Bill to Lower VAT on Food

ECJ

• Comments on ECJ C-453/22: Correcting liability of supplies – repayment from suppliers time barred – direct claim to tax authorities

EUROPE

• The Differences in VAT Rates Across Europe

EUROPEAN UNION

• European Union: VAT Treatment of Directors’ Remuneration
• GFV – Presentation by the European Commission on ”VAT e-commerce package results”

FRANCE

• Presentation French TA to GFV: E-invoicing & e-reporting – Overview of the French reform

GHANA

• GRA Closes One Shop, Invites Nine Owners over Tax Infractions

HUNGARY

• New Hungarian eVAT M2M system available from 1 January 2024
• Value Added Tax (VAT) Guidelines: Hungary

INDIA

• Service provided by SEZ developer to unit within the SEZ are exempt from service tax
• Weekly GST Communique dated September 11, 2023

ITALY

• Clarification by the Italian tax authorities on input VAT deduction incurred on the purchase of residential buildings

JAPAN

• Japan Introducing Mandatory E-archiving as Part of a Broader Tax Reform Strategy

KAZAKHSTAN

• Kazakhstan VAT rise to 16% 2025

KENYA

• KRA to Collect More VAT
• Treasury now Proposes to Raise VAT to 18 per Cent

LITHUANIA

• There will be no Reduced VAT for Restaurants and Cafes

MEXICO

• List of 196 registered foreign providers of digital services (as of 31 August 2023)
• List of Digital Service Providers Registered in the Federal Taxpayer Registry

OMAN

• Oman is on track to introduce the e-invoicing mandate in 2024

PHILIPPINES

• Proposed CREATE amendments seek to clear up VAT refund rules

POLAND

• Is Swimming Lessons Exempt from VAT?
• Poland Updates KSeF to Support the FA(2) Logical Structure
• Ruling: Foreign trade in cars
• Ruling: Settlement of VAT by the museum foundation
• Ruling: WIS SERVICE – comprehensive post-warranty service of medical products – 8% VAT rate
• Ruling: WIS SERVICE – conducting recreational activities – 8% VAT rate
• Ruling: WIS TOWAR – vitamin powder – CN 29 – 23% VAT
• The Great Tax Revolution of PiS to the Trash? There will be No VAT Reduction

SOUTH AFRICA

• SARS invites Comments on how to Modernise VAT
• SARS wants to Change VAT Collection in South Africa – This is How
• Unraveling The VAT Puzzle: Can VAT Be Levied On Penalties In A Construction Contract?

SPAIN

• Introduction of B2B E-invoicing Mandate in Spain Likely to Be Delayed
• Presentation Spanish TA to GFV: E-invoicing & e-reporting – Immediate Supply of Information on VAT

THAILAND

• Cabinet Agrees to keep VAT at 7% for Another Year
• Cabinet to Extend VAT 7% for Another Year

UNITED ARAB EMIRATES

• 10 Essential Things to Know before Filing your VAT Returns
• An Update on VAT Audit in UAE – Video
• UAE Poised to Implement Mandatory B2B E-invoicing in the Middle of 2025

UNITED KINGDOM

• Agent VAT Authorisation is Changing
• HMRC Official Statistics Announcement: Preliminary Estimate of the VAT Gap (Tax Year 2022 to 2023)
• Impact Contracting Solutions Ltd: mini umbrella company fraud – UT
• Pay the VAT due on your One Stop Shop VAT Return
• VAT exemptions for private schools and final CPD update

UNITED STATES

• California adopts marketplace sales regulation
• Illinois legislation provides that streaming services are not subject to local fees
• Missouri rules metal cutting machine is not exempt manufacturing equipment
• Ohio Supreme Court finds fracking equipment exempt from use tax
• Tennessee rules digital platform used for non-taxable services is not subject to tax
• US tax authorities take a new step in collaboration between data scientists and tax specialists

VIETNAM

• The Voluntary Committee is Evaluating the Settlement of VAT Refunds for Businesses

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 12, 2023
• Foreign VAT Reclaim: Opportunities for Refund
• Global VAT & GST on digital services to consumers
• Navigating the Complexities of the SaaS Business Model: A Deep Dive
• The dichotomy of digital technology for indirect tax
• Zampa Debattista – VAT & Gaming (October 12)

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