24/7 VAT News on www.vatupdate.com – This was in the news on September 27, 2023

Headlines September 27, 2023

• September 2023 VAT TV
• Introduction of SAF-T: Bulgaria’s Plan for Standard Electronic Data Exchange with Tax Authorities
• Switzerland – abolition of import duties on industrial goods and VAT rate increase as of 01.01.2024

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• VATupdate Newsletter Week 38 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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ARGENTINA

• Ministry of Economy Delays VAT Payment, Halts Simplified Tax Regime Exclusion in Argentina

AUSTRALIA

• Guidance on Correcting GST and Fuel Tax Errors for Prior Tax Periods

AUSTRALIA

• Guidance on Correcting GST and Fuel Tax Errors in Australia for Prior Tax Periods

AUSTRALIA/ BAHRAIN/ BELGIUM/ CANADA/ COLOMBIA/ FRANCE/ INDIA/ NETHERLANDS/ PAKISTAN/ PHILIPPINES/ SWITZERLANDTHAILANDUNITED ARAB EMIRATESUNITED KINGDOM

• KPMG Week in Tax: 18 – 22 September 2023

AUSTRIA

• Liability of Prokurist for VAT in bankrupt GmbH: Austrian court to make final decision

BAHAMAS

• Tax Authorities Push Out Island Compliance Drive

BELGIUM

• Belgium considers permanent reduced VAT rate for demolition and reconstruction of housing
• Belgium Expands the B2G Electronic Invoice to All Its Suppliers

BRAZIL

• VAT Reform Imminent in Brazil: What to Expect for Tax and E-Invoicing

BULGARIA

• Bulgaria SAF-T 2025
• Introduction of SAF-T: Bulgaria’s Plan for Standard Electronic Data Exchange with Tax Authorities
• SAF-T in Bulgaria?

CYPRUS

• Temporary Reduction of VAT Rates (0%) on Specific Products

ECUADOR

• New VAT Request Procedure Introduced by Ecuador’s Tax Authority for Specified Entities

ESTONIA

• Estonia Parliament Considers Proposals to Reduce VAT Rates on Food, Medicines, and Publications

EUROPEAN UNION

• CJEU Rules in Favor of Entrepreneurs: Resale of Accommodation Services Covered by VAT Margin
• Comments on ECJ C-442/22: Blank invoices issued by an employee
• Roadtrip through ECJ Cases – ECJ Cases on ”Theft”
• SAP S/4HANA Cloud: VAT Support for EU Cross-Border Movement of Own Stock
• The Definitive Guide to Intrastat 2023
• The ins and outs of VAT deduction of imported leased goods

EUROPEAN UNION/ INDIA

• India Mulling its own Carbon Tax on Exports along the Lines of CBAM

EUROPEAN UNION/ INDONESIA

• Indonesian Govt still Maturing Carbon Tax Regulation: Minister

EUROPEAN UNION/ LUXEMBOURG

• Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings

EUROPEAN UNION/ UNITED KINGDOM

• Checksum: The Secret (but Essential) Ingredient in Reliable TRN Validation

FRANCE

• Webinar – Vertex – E-invoicing mandates: France – ask the experts (Oct 12)

GHANA

• Bill Proposing to Remove 15% VAT on Menstrual Hygiene Products Introduced to Parliament

GREECE

• Budget Overperformance in Aug Fuelled by VAT and Income Tax, Spending Significantly Contained
• Changes to Data Transmission Times and Other Digital Changes from 1.1.2024 in Greece

HUNGARY

• Hungarian Authorities Seize Crypto Worth $1M in Tax Fraud Case

INDIA

• DGFT; Extended the RoDTEP scheme for exports made from October 1, 2023 and shall be applicable till June 30, 2024
• GST Council to Review Progress on Taxation of Online Gaming in October 7 Meeting

ITALY

• No VAT deduction if invoice viewing is arbitrary: Italy’s tax agency clarifies

JOB OPPORTUNITIES

• Job opportunities in Belgium, India, Malta and Sweden

KAZAKHSTAN

• The Ban on the Import of Wheat into the Territory of the Republic of Kazakhstan has been Extended in Kazakhstan from September 26, 2023

KENYA

• Government Commits to Settle VAT Refunds Row with Flower Farmers
• Kenyans Face Higher Taxes as Treasury Proposes 18% VAT Increase

MALAYSIA

• Malaysia became the Newest Peppol Authority

MOLDOVA

• Moldova Introducing Various Tax Amendments in 2024

NETHERLANDS

• Decision on zero VAT rate on fruit and vegetables to the next cabinet
• Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence

NORWAY

• Norway VAT Rates and Compliance Explained 2023

OMAN

• Omani Economy Grows by 2.1% in First Half of 2023

POLAND

• API and Application Updates for National e-Invoice System and KSeF Taxpayer App (Demo)
• Binding Rate Information for Accommodation Services in Premises at 8% VAT Rate
• Can the Municipality Deduct VAT Related to the Implementation of the Investment on the Basis of the Proportion Determined by its Company?
• Deducting VAT from Municipal Expenses for Marketplaces: Individual Interpretation and Correct Position
• Director’s Resolution: 0% VAT Rate for WIS TOWAR – White Borscht Soup
• Non-Alcoholic Drink with 0% VAT Rate: September 20, 2023
• OSCBR study: Only 2.5 percent accounting offices fully ready for KSeF
• Release of Goods as Result of VAT Fraud: Regional Court Ruling in Poland
• September 21, 2023: Director’s Resolution on VAT Rate for WIS TOWAR Dietary Supplement
• Tax Consequences of Hotel Service Assignment: Correct on Remuneration, Incorrect on Documentation
• Tax Consequences of Issuing Fake Invoice by Employee without Knowledge of Employer
• Tax Office Changes Its Mind, Leaving Taxpayers with a Problem
• Tax Rate and Legal Basis for Fat Emulsion Sauce Additions in Poland
• The tax office changes its mind and leaves taxpayers with the problem
• The Tax Office has no Grounds for Collecting VAT Twice
• VAT Exemption and Deduction of Input Tax in Real Estate Transactions: Correct Position

ROMANIA

• The government removes excise duties from the turnover when calculating the tax and increases the VAT for concerts and shows to 9%

RUSSIA

• How to Verify the Right to “Catering” VAT Exemption When Moving to Another Region
• Russia Implements Export Duty on Non-Essential Exports
• The Tax Service Explained the Peculiarities of Drawing Up Cash Receipts for the Sale of Sugar-Containing Beverages

SOUTH AFRICA

• Cancellations of Customs-Related Registrations and Licences

SWITZERLAND

• Switzerland – abolition of import duties on industrial goods and VAT rate increase as of 01.01.2024

THAILAND

• Thailand Revenue Department Clarifies Input Tax Deduction for VAT in LNG Project

UGANDA

• URA refers Customers to Umeme over Unpaid Claims

UKRAINE

• Can the seller reduce VAT when writing off accounts receivable? (Ukraine)
• Penalties for Non-Registration of Invoices in ERPN: Clarification from DPSU
• Ukraine Considers Extending VAT Exemption on Military Equipment Imports During Martial Law

UNITED ARAB EMIRATES

• Can an ECommerce Platform alone Manage Sales Tax
• Case Study: VAT Health-check Reveals Critical Gaps for ABC Ltd.
• Debunking the VAT Myth: Freezone Companies in UAE and Their Misconceptions
• How VAT is Calculated in the UAE and Dubai and who is Exempt from It
• Life after Go-Live: The Ongoing Puzzle Tax Teams must Solve
• Preparing for UAE VAT Audit: Updates on Reverse Charge Application for Electronic Devices
• UAE Logistics Businesses should Handle their 0% Rated Tax Status with Extreme Care
• VAT Implications on Income from Commercial Property

UNITED KINGDOM

• Changes to HMRC’s Late VAT Returns Assessment Process: Why Detailed Records and Prompt Action are Crucial
• Does Your Extended Warranty Provider Charge You IPT or VAT?
• FTT All Answers Limited (AAL) – whether it operated as an agent with VAT due only on the commission element of payments received
• How many VAT inspections does it take for HMRC to find a mistake?
• Labour Plans to Impose VAT on Private School Fees, Raising £1.7 Billion for State Schools
• Labour’s VAT on school fees plan sparks backlash and threatens independent schools’ charitable status
• Tax News in Brief
• UK Investment Firm Fails to Reclaim VAT for Personal Pensions in Court
• Value Added Tax (VAT) Guidelines: United Kingdom
• VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs
• VAT Updates in 2023: Penalties, Registration and VAT on Imports

UNITED STATES

• A Guide to Sales & Use Tax in Nevada
• California Implements New Gun Carry Laws and Sales Taxes to Enhance Public Safety
• Notice of Hearing: Proposed Regulations on Reinstated Superfund Chemical Tax and Superfund Imported Substance Tax
• Taxability in US Sales Tax
• The Risks of Relying Solely on an eCommerce Platform for Sales Tax Compliance
• S. IRS Expands Use of Chatbots to Help Answer Taxpayer Questions on Key Notices

UZBEKISTAN

• Uzbekistan Grants Tax Exemptions for Technological Equipment Imports

VIETNAM

• Today’s View: VAT Exemption – Incentives or Abuse?

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 26, 2023
• An E-invoicing Refresher Course
• How to Enable VAT Split Payments in Oracle Payments
• Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 2.75 EUR/day ….
• Navigating the Complexity of International E-Invoicing: Solutions for Cross-Border Challenges
• September 2023 VAT TV
• The Rise of E-Invoicing CTC Models across the World
• Vertex webinar – Demystifying eInvoicing – stay ahead of the new mandates (Oct 5)
• Zampa Debattista – VAT & Gaming (October 12)

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