24/7 VAT News on www.vatupdate.com – This was in the news on September 25, 2023

Headlines September 25, 2023

• VATupdate Newsletter Week 38 2023
• Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
• Roadtrip through ECJ Cases – ECJ Cases on ”Warranty/ies”

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• 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 38/2023
  • 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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AUSTRIA

• No input tax refund for sales that could have been exempt
• No tax liability due to accounting for actual taxation
• No triangular transaction if the UID number is invalid

AZERBAIJAN

• Partial refund of VAT paid by consumers for goods and services in Azerbaijan

BAHRAIN

• Introduction of e-invoicing in Bahrain

BRAZIL

• Brazil Lower House Approves Tax Reform Bill to Consolidate Indirect Taxes and Introduce New Taxes
• Brazil simplifies tax obligations with new legislation
• New Obligation for MEI
• VAT Reform and E-Invoicing Updates: What to Expect for Tax and Businesses in Brazil

CANADA

• Enhanced GST Rebated on new purpose-built rental housing announced

CYPRUS

• Value Added Tax (VAT) Guidelines: Cyprus
• Zero VAT in Cyprus fails to prevent price hikes for many products

DENMARK

• Couple Convicted of VAT Fraud in Denmark and Sentenced to Prison and Fines
• Denmark: Conviction for VAT and tax fraud with conditional sentence due to personal circumstances
• Part-time employee acquitted of VAT fraud and not considered a real co-owner or leader.

ECJ

• Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees
• Roadtrip through ECJ Cases – ECJ Cases on ”Warranty/ies”
• Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity

EUROPE

• Breaking Down the EU Carbon Border Tax for Global Trade Professionals

EUROPEAN UNION

• EU Carbon Border Adjustment Mechanism to Address Carbon Leakage in Import of Carbon-Intensive Goods
• Expansion of Union One Stop Shop (OSS) Scheme for VAT in the Digital Age
• Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
• VAT Committee Clarifies Fuel Supply Treatment Under Card Schemes in EU
• VAT Committee on ECJ C-235/18 Vega International: Fuel cards – follow-up

EUROPEAN UNION/GERMANY

• Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision
• EU Carbon Border Adjustment Mechanism

FRANCE

• France Secures Maintenance of 5.5% VAT Rate on Art Market, Preserving Market Dynamics and Confidence
• Real estate tax France: 3% annual tax on the market value of real estate properties
• New Preliminary Timeline for Introduction of E-Invoicing and E-Reporting in France

GERMANY

• Premature End of VAT Reduction for Gas Deliveries: Pros and Cons

GHANA

• GRA Uncovers VAT Infractions at 12 Businesses in Accra

INDIA

• 80 Online Gaming Companies Likely to Face GST Evasion Notice for ₹10,000-12,000 Crore
• Advisory on Issue of B2B e-Invoices for Government Supplies
• Cenvat Credit available on construction service for renovation, modernization upgradation of existing plant
• Kerala Finance Act 2023: Extension of VAT Appeal Filing Deadline till September 30, 2023 – A One-Time Concession for Dealers who Missed the Deadline
• VAT Credit cannot be treated as Pre-Deposit for GST Adjustments: Delhi HC directs Refund
• Weekly GST Communique dated September 25, 2023

ITALY

• Extension for 2023 of the VAT rate for methane gas and definition of violations.
• Telematic registers to be updated by October 2nd for the new instant receipt lottery.

KENYA

• Kenya Kwanza has Broken Tax, Borrowing Promises

KUWAIT

• Finmin: Implementing VAT not considered as government’s priority

LAOS

• Laos Expands List of Goods Requiring Import-Export Registration

MALTA

• Course Zampa Debattista – Navigating the Articles of the Malta VAT Act (Oct 27, 2023)

MOLDOVA

• 2023 budget: VAT to balancing electricity

NETHERLANDS

• Bill for additional margin scheme and place of virtual services in VAT adopted
• Bookkeeper arrested for VAT fraud in the Netherlands
• Dutch Court Rules Against Taxpayer in VAT Case Involving Fundraising Activity
• Medical device for skin problems subject to 21% VAT in the Netherlands
• Temporary furnished rental apartments after major office building renovation – 9% VAT

PAKISTAN

• Pakistan: Summary of Federal and Provincial Sales Tax Withholding Requirements

POLAND

• Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?
• Do you need to correct the invoice if the contractor has not paid for the training service provided?
• Does the registration amount for registering VAT on the returned amount of excess VAT increase?
• Effects of property sale: seller as VAT taxpayer, VAT exemption, and right to reduce VAT amount.
• Effects of VAT on the sale of real estate in Poland
• KSeF for VAT exempt but earlier? We explain
• Photovoltaics in Companies: Prosumer Deposit and VAT Implications for VAT-Paying Businesses
• Right to full VAT deduction for expenses related to the design and construction of a swimming pool.
• Tax Deduction for VAT on Invoices Documenting Free Rental of Apartments Provided to Employees
• The Consequences of VAT on the Sale of Real Estate in Poland: Status of the Selling Taxpayer
• Voluntary Payments to the Blogger on the Basis of VAT
• When the Purchaser of the Goods is Entitled to Deduct VAT
• Who is Responsible for VAT Fraud? We Already Know More
• Who is responsible for VAT fraud? We are one step closer to the answer in Poland.

PORTUGAL

• Portugal Government Reduces VAT on Fuel, Resulting in Minor Reduction in Prices
• Portugal Reduces VAT Rates on Certain Goods and Services in 2023

ROMANIA

• Legislative proposal regarding mandatory electronic invoicing for all transactions between taxable persons established in Romania
• Obtaining the Certificate of VAT Posting at Customs – Amendments

RUSSIA

• Catering services in new regions exempted from VAT in a special procedure
• Russia Exempts Digital Ruble Account Transactions from VAT
• Russia Implements Export Duty on Non-Essential Exports
• Simplified taxpayer cannot claim VAT deduction when issuing an invoice with VAT

SAUDI ARABIA

• Are you Ready to Implement E-Invoice ZATCA Phase 2?

SOUTH AFRICA

• Tax Developments in South Africa

SWEDEN

• Swedish Government Presents Budget Bill for 2024

SWITZERLAND

• Partial Revision of VAT Act: Key Changes in Switzerland’s Value Added Tax System

TAIWAN

• Deadline approaching for Taiwan’s Cloud Invoice e-Initiative, join now to win prizes!
• Using Others’ Input Certificates to Declare Deductible Tax Amounts Will Be Penalized

THAILAND

• Thailand Announces Director-General of the Revenue Department’s Announcement on Value Added Tax (Version 252)

UKRAINE

• Algorithm for unblocking VAT registration: detailed memo by Getmantsev, including required documents and data submission nuances.
• Implementation of taxpayers’ rights to appeal decisions of regional level commissions on VAT issues

UNITED ARAB EMIRATES

• Article 4 – Streamlining Mark Affixation Processes for Excise Goods
• UAE Implements Fees on International Imports in 2023: Attestation of Commercial Invoices Required

UNITED KINGDOM

• Essay Writing Fees Fully VATable
• Extension of VAT zero-rating to medicines supplied through Patient Group Directions – Statutory Instrument

UNITED STATES

• US Supreme Court Allows Sales Tax Obligations on Foreign Sellers and Marketplace Platforms
• Zero-Due Returns: What they are and When you have to File Them

URUGUAY

• Uruguay Extends VAT Rate Reduction for Tourism Sector

UZBEKISTAN

• Uzbekistan Decree Requires Legislative Proposals for Tax Changes

VIETNAM

• CBAM Mechanism: Companies need to Report Emissions from Electricity Consumption

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 23-24, 2023
• Axway Demo: Building your API Marketplace with Amplify APIM
• Centralized vs Decentralized Invoice Clearance: What’s the Difference
• VATupdate Newsletter Week 38 2023

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