Headlines September 21, 2023
- ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- Indonesia VAT from 11% to 12% 2025
- Poland – KSEF and e-invoice from July 1, 2024 – All you need to know …
- Switzerland – Elimination of tariffs on industrial goods effective 1 January 2024
- Global VATupdate Newsletter Week 37 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
- VAT Rates
ASIA PACIFIC
BAHRAIN
- National Bureau for Revenue (NBR) releases new VAT deregistration manual
- NBR conducts 204 inspection visits in August 2023
BELGIUM/ EUROPEAN UNION
BULGARIA/ CYPRUS/ CZECH REPUBLIC/ FRANCE/ IRELAND/ KAZAKHSTAN/ KENYA/ LEBANON/ PORTUGAL/ ROMANIA/ SINGAPORE/ SOUTH AFRICA/ THAILAND
CROATIA
CURACAO
EUROPEAN UNION
- Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 19, 2023
- Carbon Border Adjustment Mechanism
- Dance classes in some EU countries are subject to different VAT rates
- Group of the Future of VAT – 42th meeting – Minutes of the Meeting
EUROPEAN UNION/ HUNGARY
EUROPEAN UNION/ POLAND
EUROPEAN UNION/ ROMANIA
EUROPEAN UNION/ UNITED KINGDOM
FRANCE
- Control of the Single VAT Taxable Person Regime
- France delays mandatory e-invoicing to March 2026
- France Senate Considers Bill to Apply Reduced VAT Rate on Reusable Construction Materials
- New Caledonia: Government Applies 3% Reduced Consumption Tax Rate to Photovoltaic Energy Storage Batteries and Solar Water Heaters Sector
GERMANY
- Decision of August 31, 2023, XI B 89/22, VAT-free rental of sports facilities
- Decision of July 20, 2023, VR 13/21: Import VAT deduction
- Germany brings forward 3 months ending of energy 7% VAT rate
- Import VAT and input VAT deduction (BFH)
- VAT group: indirect economic integration
GREECE
INDIA
- GSTN issues Advisory Activating Geocoding Functionality for “Additional Place of Business” Address across all States and Union Territories
- ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A
- NIC Issues Clarification on GST E-Invoicing for Government Supplies
INDONESIA
ITALY
- Guidance about incorrectly reported reverse charge transactions
- Important Deadlines for VAT Groups in 2024
- Ruling 433: The municipality’s payment for managing a section of the cycle path is subject to a 5% VAT rate
- VAT rate of 5% wide for social cooperatives
MOLDOVA
NETHERLANDS
- Cabinet Leaves next Steps after Evaluation of Reduced VAT Rate to next Cabinet
- Changes in Tax Interest Rates from 2024
- Direct and Indirect Tax Measures in 2024 Tax Plan
- Indirect tax measures in 2024 Tax Plan
- No Decision yet on Zero VAT Rate for Fruit and Vegetables
- Recent VAT developments by Carola van Vilsteren
- Reduced VAT rate partly effective but not efficient
- Tax Plan 2024: What is Important to you as an Entrepreneur?
- Dutch Budget Day – proposals related to energy and environmental taxes
POLAND
- KSEF and e-invoice from July 1, 2024 – All you need to know …
- Ruling: VAT exemption for care services provided to disabled and/or elderly persons in the place of residence of these persons
- Ruling: WIS TOWAR – dietary supplement in the form of liquid – CN 2106 – 8% VAT
- Ruling: WIS TOWAR – medical gloves – 8% VAT
- The national e-invoice system in Poland will store documents
PORTUGAL
ROMANIA
RUSSIA
- Russia Proposes Zero VAT Rate for Certain Medical Equipment
- Russia Raises VAT Rate for Fast Food Items
SAUDI ARABIA/ SOUTH KOREA
SLOVENIA
SPAIN
- Deduction of input VAT on supply costs. National law VS Community law
- The burofax is a valid means to prove that payment has been claimed from the debtor and to be able to recover the uncollected VAT
SWITZERLAND
- Elimination of tariffs on industrial goods effective 1 January 2024
- Partial revision of the VAT Act (e-platforms, travel agencies, subsidies, trading in emissions, representation and reduced rates)
TAIWAN
THAILAND
UKRAINE
- Are the amounts of taxes and fees not included in the VAT tax base, but included in the price of goods/services, indicated in the tax invoice?
- Carrying out transactions for the supply of used goods: what about VAT?
- Nuances of submitting a notification for withdrawal from risky VAT payers
- Ukraine Proposes to Resume VAT Exemption for Electric Generators
UNITED ARAB EMIRATES
- FTA introduces reverse charge mechanism (RCM) on supply of electronic devices
- Updates on the Reverse Charge Application for Electronic devices
UNITED KINGDOM
- ABAB Survey Explores Tax Administration Burdens on Business
- All Answers Ltd – FTT – whether taxpayer agent or principal – principal – taxpayer loss
- Contract changes don’t help All Answers on VAT
- Second customs free zone for Liverpool
- Taxpayer Acting as Principal and not Agent for VAT Purposes (First-tier Tribunal Decision)
UNITED STATES
- How Are Electric Vehicles Taxed in Your State?
- How Wayfair Changed the Ecommerce and U.S. Sales Tax Landscape
- Michigan: Bulletin Explains Implementation of New Law Exempting Delivery and Installation Charges
URUGUAY
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 20, 2023
- e-Invoicing and Statutory Reporting in the Digital Age
- How to Claim VAT: Turbocharge refunds in the Automotive Industry
- Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 2.75 EUR/day ….
- Zampa Debattista – VAT & Gaming (October 12)
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