24/7 VAT News on www.vatupdate.com – This was in the news on September 15-17, 2023

Headlines September 15-17, 2023

• French Tax authorities discussed the revised E-Invoicing timeline – delay till 2026
• Latvia to Introduce Mandatory E-Invoicing for B2B and B2G Transactions from 2025
• UAE: Introduction of a special reverse charge mechanism for the supply of electronic devices
• India: E-invoices must be reported within 30 days from November 2023

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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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AFRICA REGION

• ECOWAS Adopts a New VAT Directive for Member States

ARGENTINA

• VAT Refund: The 10 Keys to access the 21% Refund on Purchases

AUSTRALIA

• Abolish the GST!
• Are you charging GST correctly on food and breakfast products?

AZERBAIJAN

• 4 thousand manats of VAT were returned to consumers in Nakhchivan

BRAZIL

• Injunctions fuel a discourse on the exclusion of ICMS from PIS/Cofins calculation

BULGARIA

• Bulgaria quarterly cash reporting for VAT registered businesses

COLOMBIA

• Changes in Electronic Billing

COSTA RICA

• How the electronic invoice works in Costa Rica

CYPRUS

• VAT Reduction Policy ‘Very Successful’ says State
• Zero VAT Rate Extended for another Six Months

CYPRUS/ PORTUGAL

• Portugal and Cyprus – Extension of the zero VAT rate on essential goods

DENMARK

• Council Implementing Decision to allow Denmark to apply a special measure derogating from Article 75

ECUADOR

• E-Invoicing obligations for transportation by taxis and busses
• Tax Authority Introduces E-Invoicing Obligations for Operators of Commercial Transport Services

ECJ

• Comment on ECJ C-323/22: Excise Duty: Tax Rebate Refused to the Warehousekeeper if the Release from the Suspensive Procedure is Due to an Unlawful Act
• Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I can claim a refund from the tax authorities. But the contractor can’t.
• Comments on C-453/22 Michael Schütte: VAT claims by recipient of supply to tax authorities

 

EUROPE

• Overview of the E-Invoicing Systems in Europe

EUROPEAN UNION

• EU Implements a Carbon Border Adjustment Mechanism to combat Carbon Leakage to Third Countries
• European Parliament Approves New Transparency Rules Concerning Crypto-Asset Transaction Reporting (DAC8)
• VAT in the Digital Age Proposal: Can DRR Tackle VAT Fraud?

EUROPEAN UNION/ INDIA

• Government to Protect Industry from EU’s CBAM Regulations

EUROPEAN UNION/ POLAND

• CBAM (Border Carbon Tax) – Transition Period from 1 October 2023 New Obligations for Importers, Reports, Changes in Customs Declarations

EUROPE/ UNITED KINGDOM

• How to get your Maximum VAT Refund when Traveling Abroad

FINLAND

• Finland VAT on Crowdfunding
• VAT Rate Applicable to Electric Car Charging in Finland

FRANCE

• French Tax authorities discussed the revised E-Invoicing timeline – delay till 2026
• The French E-invoicing Mandate Will Likely Be Delayed Until 2026
• Understanding France’s New Fiscal Representation Accreditation Requirement
• Understanding France’s New Fiscal Representation Accreditation Requirement
• Updates on Postponement of CTC reform

GERMANY

• Case: VAT group and economic integration
• E-Invoicing – new developments and current legal regulations
• FAQ for reporting obligations of digital platform operators
• Federal Fiscal Court: VAT and Joint Ownership Community
• Germany: three convicted of import smuggling of luxury cars and organised tax evasion

GREECE

• AADE launches the POS Registry for businesses in Greece
• Greece Defines Rules for Registered, Occasional Recipient Licences Under Customs Code
• New Reporting Obligations for Digital Platform Operators (DAC7)

INDIA

• Bonafide Purchaser Not Liable for Buyer’s GST Irregularities, Purchaser’s Responsibility Limited to Prove Genuineness of Transaction: Andhra Pradesh HC
• Challenges in India’s GST: Issues, Recommendations and Impact
• E-invoices must be reported within 30 days from November 2023
• Enforcement Directorate files chargesheet in GST fraud case
• GSTN Releases Detailed Advisory on Time Limits for Reporting Invoices on the IRP Portal
• Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos
• Madras High Court Emphasises Applicability of Section 74 of Finance Act; Directs GST Department to Promptly Consider Rectification Application
• Marketing and support services provided in India on direction of the foreign Company is export of service
• Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature…

ITALY

• Additional remuneration for pharmacies for the reimbursement of drugs provided under the National Health Service not subject to VAT
• Ruling 426: Mere possession of an invoice does not legitimize the right to deduct the VAT indicated on it, which must be consistent with the underlying transaction
• Unauthorized use of the VAT ceiling and voluntary compliance
• Upcoming simplifications for the VAT group
• VAT Deduction and Year-End Invoices: Tax Delegation in Conflict with the EU Court?
• VAT relevance of additional remuneration for pharmacies under the SSN Regime

KAZAKHSTAN

• Kazakhstan Considering Increase in Standard VAT Rate to 16%

KENYA

• Kenya Mulls ‘Environment Tax’ on Car Owners to Cut Carbon Emissions

LAOS

• E-service Registration Requirements from October 1, 2023

LATVIA

• Latvia to Introduce Mandatory E-Invoicing for B2B and B2G Transactions from 2025

LITHUANIA

• Lithuania Presents List of Acceptable Evidence for 0% VAT Rate Application

MALTA

• Malta Updates DAC7 Guidelines

MOLDOVA

• Parliament Approves Acquisitions Related to Implementation of Energy Conservation Project to be VAT Exempt

NEPAL

• Consolidated Text of VAT Act, 1995

NETHERLANDS

• 2024 Tax Plan – a preview
• Arnhem-Leeuwarden Court of Appeal: VAT Dispute advertising/gambling – €10 mio legal battle
• Policy Change: No Simplified ABC Scheme if ‘VAT Reverse Charge’ is missing on invoice
• Preview of VAT developments in 2024

NEW ZEALAND

• New Zealand Tax Agency Issues Decision Clarifying Requirements for GST Input Deductions, Taxable Activity

POLAND

• Artificially Splitting Services for the Purpose of Taxing VAT. That’s How the Tax Office Works!
• Invoices in foreign currency in Poland
• Possibility of not issuing advance invoices
• Rules for using a VAT (bank) account
• Ruling: Implications of leasing temporary premises for residential purposes
• Ruling: No input VAT deduction for a park used for bird rehabilitation project
• Ruling: No right to deduct VAT from expenses for the bicycle track construction project
• Ruling: VAT exemption for massage services
• Ruling: VAT rate for comprehensive services involving the delivery and manufacture of upholstery panels
• Telephone receipts are more available, but not yet common
• The Sale of Equipment and the VAT Exemption Limit – Does it have an Impact?
• Withdrawal of real estate from the company may be VAT-free

ROMANIA

• Romania VAT Rise Risk

SOUTH AFRICA

• DA66 Automation
• SARS Intends to Modernise VAT Collection System
• South Africa Discussion Paper on VAT Modernisation

SPAIN

• Changes to departure from the separate customs warehouse of previously imported goods
• Deployment window for the transition to the ICS2 system in the aviation sector

SRI LANKA

• Deferral of Proposed VAT Amendments

SWITZERLAND

• Switzerland: 2024 tax payment interest rates

TAIWAN

• Business operators giving gifts during the Mid-Autumn Festival are reminded to check whether they should issue uniform invoices
• Business operators who receive compensation for the sale of goods or services should issue uniform invoices as required and report and pay business tax
• How to issue invoices for Mid-Autumn Festival gift “e-gift certificate”

THAILAND

• Decree in August 2023: VAT exemption for offering of investment tokens in the primary market as transfer of investment tokens in the secondary market
• Royal Commission Extension of VAT Reduction for Another Year until 1 September 30
• Royal Gazette announces the extension of the VAT rate of 7% for another year
• Thailand Tax Agency Announces Cabinet Approval to Extend Reduced VAT Rate

TURKEY

• Turkiye’s Constitutional Court annuls rule that allows blocking access to digital services upon default on Digital Services Tax liability

UKRAINE

• Errors in the VAT declaration: are they subject to correction in line 18.1 in case of an incorrect/groundless calculation of the fine amount by the…
• Is it possible to clarify the data of the VAT declaration after cancellation of registration?
• Ukraine Parliament Considers Bill to Extend Preferential VAT Regime for Electric Generators Due to War

UNITED ARAB EMIRATES

• Introduction of a special reverse charge mechanism for the supply of electronic devices

UNITED KINGDOM

• Abolishing the VAT Exemption for Services Supplied by Private Schools might Raise £1.6 Billion in Tax a Year
• FTT: All Answers Ltd v Revenue – Whether supply of academic work made by Appellant – agency – commercial and economic reality
• HMRC Guidance VAT deferred due to coronavirus (COVID-19)
• HMRC Guidance: Partial Exemption (VAT Notice 706)
• Introduction of new border model postponed
• VAT: Alternative Dispute Resolution (ADR) What is it? How does it work?
• VAT: Changes to agent authorisation

UNITED STATES

• California: Guidance Issued on Software Technology Transfer Agreements and Underlying Refund Claims
• Does Idaho charge sales tax on services?
• Does Idaho Charge Sales Tax on Services?
• Louisiana: Livingston Parish creates “Pink Tax Exemption”
• Sales tax for subscription-based businesses
• Sales Tax for Subscription-Based Businesses
• Virginia October 2023 Sales Tax Holiday

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 14, 2023
• GVC Webinar: Optimizing VAT Compliance Services: Leveraging Tax Technology and Partnership Opportunities (Sept 28)
• How to ensure VAT Compliance with Automation for E-Commerce Platforms
• IVA – 2023 Autumn Conference Copenhagen, Denmark – A Smart Tax: Making VAT Artificially Intelligent? (Oct 19-20, 2023)
• On Demand Webinar Pagero: AP in a ViDA world: Impact and opportunities
• PE Watch | Latest developments and trends, September 2023
• The Beauty Industry: VAT Reclaim Tips and Tricks

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