24/7 VAT News on www.vatupdate.com – This was in the news on September 18, 2023

Headlines September 18, 2023

• Global VATupdate Newsletter Week 37 2023
• ECJ C-820/21 (Excise): Double sanction permitted in case of serious violation of excise duty regulations
• New Timeline of French E-Invoicing and E-Reporting System
• UK – Can you prove you’re recording business entertaining costs correctly?

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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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ARMENIA

• Armenia Proposes to Extend VAT Exemption for Electric Vehicles Until 2025

CYPRUS

• Cyprus Extends VAT Cut on Essentials till 30 Apr 2024

EUROPE

• VAT Cuts as Europe Food Inflation eases to 9.8% August 2023

ECJ

• Comments on C‑461/21: VAT on carriage of goods intended for import and withholding tax on fees paid non-residents
• Comments on ECJ C-323/22 (Excise): Illegal removal of a product from a tax warehouse
• ECJ C-820/21 (Excise): Double sanction permitted in case of serious violation of excise duty regulations

EUROPEAN UNION

• European Parliament Endorses Resolution for DAC8 Transparency Rules for Crypto-Asset Service Providers
• Intrastat Guide: Reporting, Numbers, Thresholds

EUROPEAN UNION/ UNITED KINGDOM

• Movement of goods and parcels from Great Britain to Northern Ireland under the Windsor Framework

FRANCE

• France’s E-Invoicing Mandate: Adhering to the New Standard
• New Timeline of French E-Invoicing and E-Reporting System

GREECE

• Greece to Raise Stayover Tax at Hotels, Charge VAT to Airbnb Hosts
• Hatzidakis: No expenses will be recognized if they are not declared mydata and this will be done by 2024

INDIA

• GST Impact; Gameskraft discontinues fantasy platform
• GST Registration: Step-By-Step Guide On How To Complete The Process Online
• Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos
• No ITC available for canteen expenses incurred for contract workers
• VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment

ITALY

• Supreme Court: Old VAT input VAT restriction for truffles purchased from occasional gatherers is unlawful
• Tax reform with VAT impact on the third sector

KENYA

• Kenya’s Proposed Pain Through Taxes

NEPAL

• Parliament Committee Directs Finance Ministry to Facilitate Sugar Imports

NETHERLANDS

• No VAT deduction for false sales invoices and partially missing purchase invoices
• North Holland District Court: Abuse of rights in the sale of a car by a company to its director at an undervalued price

NEW ZEALAND

• Clarification on GST Input Deductions and Taxable Activity Requirements

OMAN

• E-Invoicing in Oman

PHILIPPINES

• Bill seeks VAT refund for tourists
• VAT updates for RBEs under revised CREATE implementing regulations

POLAND

• KSeF: When automatically delivering e-invoices, pay attention to deadlines
• Removing the taxpayer from the VAT register
• Ruling: WIS SERVICE – entry to an additional attraction in the park – 8% VAT
• Ruling: WIS TOWAR – soup – CN 2104 – 0% VAT rate

PORTUGAL

• Value Added Tax (VAT) Guidelines: Portugal

RUSSIA

• How can a company with an OP determine the salary level for the catering VAT benefit?
• Sales of hamburgers and sandwiches are subject to VAT at a rate of 20%

SAUDI ARABIA

• Saudi Arabia Urges Taxpayers to Take Advantage of Extended Penalty Exemption Initiative

SWITZERLAND

• Switzerland Increasing Interest Rates for Tax Arrears, Refunds, and Advance Tax Payments from 2024

THAILAND

• How to Remove VAT 7%, Calculate in a Few Easy Steps with a Calculator

TURKEY

• Turkish Constitutional Court Annuls ‘Tax Security’ Provision of Digital Services Tax

UNITED ARAB EMIRATES

• Tax Authority Details Reverse Charge Mechanism Application on Electronic Devices Supply
• VAT Registration Threshold: Minimum Registration Requirement
• Vouchers and their UAE VAT Implications

UNITED KINGDOM

• Can you prove you’re recording business entertaining costs correctly?
• Difficulties with DIY Housebuilders’ claim – The Spani case
• FTT: HEARTLANDS HOUSE LIMITED – input tax – whether appellant making taxable supplies despite delays in pursuing debts
• FTT: KONSTRUCT RECRUITMENT LIMITED – input tax – denial of right to deduct on ground that knew or should have known that transactions were part of fraud…
• HMRC Guidance: VAT Mini One Stop Shop (MOSS): Service Availability and Issues
• HMRC partial exemption guidance updated

UNITED STATES

• Louisiana: New Bulletin Addresses Tax Collection and Remittance for Merchants Making Marketplace and Direct Sales
• Michigan Sales and Use Tax Treatment of Delivery and Installation Charges No Longer Depends on When Charges Incurred or When Ownership…
• Rhode Island Administrative Ruling Says Charges for Online Educational Courses and Software are Taxable
• United States continues duty investigations regarding varied products from numerous countries

VIETNAM

• Chairman of the Economic Committee: Continue to Reduce VAT to Stimulate Growth and Consumption

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 15-17, 2023
• VATupdate Newsletter Week 37 2023
• Vertex Exchange 2023 – Orlando (October 22-25, 2023)

 

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