Headlines September 29, 2023
- Belgium: Agreement on the mandatory introduction of B2B e-invoicing between companies as of Jan. 1, 2026
- Sweden: VAT deduction is allowed for the sale of shares in subsidiaries
- Transfer of a business -Insights from EU, Belgium, Italy, the Netherlands, UK
- Portugal extends VAT rate cuts on essential food items until 2024
- 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
- VAT Rates
AUSTRALIA
AUSTRIA
AZERBAIJAN
BAHRAIN/ OMAN
BELARUS/ RUSSIA
BELGIUM
- Agreement on the mandatory introduction of B2B e-invoicing between companies as of Jan. 1, 2026
- Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context
- New VAT chain implementation delayed until January 1, 2025 to ensure efficient and effective transition
- Upcoming Changes to Accessing Belgian Intrastat Portal for Enhanced Security and Reliability
BELGIUM/ EUROPEAN UNION/ ITALY/ NETHERLANDS/ UNITED KINGDOM
BRAZIL
- Brazil Implements Unified Nota Fiscal e-Invoicing to Simplify Tax Obligations and Enhance Digitization
- Simplifying Brazil’s Indirect Tax System: Impact, Challenges, and Potential Outcomes
- VAT reform imminent in Brazil: What to expect for tax and e-invoicing
CANADA
- Canada introduces legislation on enhanced GST rental rebate for new rental units
- Deloitte’s Interview with Tamara Rozansky: Impact of Indirect Tax Changes in Canada
CHINA
- Announcement on the Continuation of the Agricultural Loan Value Added Tax Policy of China Postal Savings Bank’s Agricultural Finance Department
- Beijing extends tax cut on used-vehicle sales for four more years
CYPRUS
- Cypriot Government Extends VAT Rate Cuts on Essential Goods
- Cypriot government extends VAT rate cuts on essential goods until April 2024
- The Impact of Zero VAT in Cyprus: Price Hikes and Government’s Decision to Extend
DENMARK
DENMARK/ EUROPEAN UNION
ECJ
- New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others
- Comments on ECJ C-442/22: Who is responsible for VAT fraud? We are one step closer to the answer.
- Flashback on ECJ Cases – C-488/07 (Royal Bank of Scotland) – Proportional deduction – No obligation to apply the rounding up rule
EUROPEAN UNION
- EU Implements Carbon Border Adjustment Mechanism to Combat Carbon Leakage and Promote Sustainable Technologies
- Event: SNI in E-Invoicing Exchange Summit Dublin 2023
- New VAT Rules for Fuel Cards: European Union Implements Guidelines for Card Issuers
- Possibilities and limitations of a number of European countries regarding VAT deductions for passenger cars – 13 countries covered
- VAT audits – trends and approaches
EUROPEAN UNION/ NORWAY
EUROPEAN UNION/UNITED KINGDOM
EUROPE/ FRANCE/ GERMANY/ GREECE/ ITALY/ POLAND/ SPAIN
FRANCE
- Groupe TVA: Control Condition for Associations in France
- Subsidy Paid to an Association and VAT: The Price for Rendered Services
GERMANY
GHANA
- Enforcement of E-VAT System and Fiscal Receipt Compliance by Ghana Revenue Authority
- The Ghana Revenue Authority Enforces the E-VAT System and Fiscal Receipt and Invoice Issuance Compliance
INDIA
- Can’t block ITC for GST on obligatory transport for women employees: AAR
- Changes Notified: No IGST on Ocean Freight in CIF Contracts
- Google, Facebook, X, Edtech Cos likely to pay up to 18% IGST from October 1, 2023
- Government Exempts 5% Integrated GST on Ocean Freight Imports from October 1, 2023
- Increased Monthly GST Collections Mainly on Account of Higher Compliance: CBIC Chief
- New GST e-invoicing changes you need to be aware of
- Ready to levy 28% GST on online gaming, casinos, horse racing from Oct 1: CBIC chief
- Suppliers’ ranking on GST compliance likely next FY
IRELAND
ITALY
- Deadline for VAT refund application in Italy and UK operators’ eligibility
- Italy’s new Enabling Law for Tax Reform foreshadows positive changes to cooperative compliance program
- Transfer of business branch: when is it territorially relevant for VAT purposes?
JAPAN
- Freelancers in Japan Rally Against New Invoice System, Fear Tax Increase
- Japanese Government Discusses Support Measures for Consumption Tax Invoice System
KENYA
- Deloitte’s Interview with Lilian Kubebea on Significant Indirect Tax Changes in Kenya
- Kenya Reminds Non-Resident Digital Service Providers of Compliance Obligations
- Kenyans Face Higher Taxes as Treasury Proposes 18% VAT Increase to Fund Economic Agenda
- Reminder to Non-Resident Digital Service Providers: Compliance Obligations in Kenya
LATVIA
- Abolishing Reduced VAT on Local Produce: A Boost to Shadow Economy, a Blow to Farmers
- Latvia’s Plan to Make E-Invoicing Mandatory for B2B and B2G Transactions by 2025
- Latvian Government Criticized for Scrapping 5% VAT Rate on Fruits and Vegetables
LITHUANIA
MACEDONIA
MEXICO
MOLDOVA
- Moldova Extends Reduced VAT Rate for Hospitality Sector Until December 2023
- Moldova Further Extends Application of Reduced VAT Rate for Hotel and Restaurant Services
NEPAL
NETHERLANDS
- 240-hour community service and €50,000 fine for VAT carousel fraud in the Netherlands
- Consequences of short-stay sales tax and the purpose of use according to the BAG
- Electronic invoicing: Are you already working on it?
- VAT implications of providing horse training services and sharing prize money with owners
NIGERIA
PAPUA NEW GUINEA
POLAND
- “Non-Advisory” Services in a Consulting Company – What About VAT?
- Binding Information on VAT Rate for Accommodation Service in Poland
- Binding Information on VAT Rate for Children’s Book with Sound Panel – CN 4903 00 00
- Binding Rate Information (WIS) – 0% VAT for Tortilla – CN 19
- Can the Value of Donations be Determined on the Basis of the Applicable Net Sales Prices including VAT?
- Decision Issued against a Contractor as Evidence in Tax Proceedings – an Important Judgment of the Supreme Administrative Court
- Division of Real Estate and Sale – effects in PIT and VAT
- Entrepreneurs will show the emission value of imported goods
- Exemption from VAT on the sale of a business – Individual interpretation – correct position
- Individual Interpretation – Correct Position on VAT Taxation Exemption for Renewable Energy Investments
- KSeF forces accounting offices to change contracts with clients
- No Right to Deduct VAT from Expenses for Building a Garden in a Hospice
- Pagero Webinar: E-invoicing in Poland: developments, impacts and what you need to know (Oct 12)
- Tax Implications of Future Events: Correct Assessment of VAT and Permanent Establishment in Poland
- The sale of real estate by a local government unit is not always clear in terms of VAT
- VAT Settlement by Municipality in Relation to Water and Sewage Management – Individual Interpretation
- VAT Settlement: Can Taxpayer Deduct VAT from Invoice Issued by Deregistered VAT Entity?
- VAT Taxation of the Sale of an Unbuilt Plot – Individual Interpretation
PORTUGAL
ROMANIA
- Romania Proposes to Introduce Mandatory B2B E-Invoicing for all VAT-Registered Businesses
- Romania’s Proposal for Mandatory B2B E-Invoicing to Combat VAT Errors and Fraud
RUSSIA
SAUDI ARABIA
SINGAPORE
SOUTH AFRICA
- Embracing the Future: Modernisation of VAT in South Africa
- Overview of VAT Reporting for South Korea: Different Reports and Related Topics
SPAIN
- Publication of Updated DIVA System Technical Specifications and Implementation Schedule
- Transnational Criminal Network Dismantled for €17 Million VAT Fraud in High-End Car Market
SWEDEN
- Holding Companies’ Right to Deduct VAT on Costs in Sale of Subsidiaries: HFD Decision
- Swedish Supreme Court Overturns Previous Decision on Deduction for Input VAT on Parent Company Sale of Shares in Subsidiary
- VAT deduction is allowed for the sale of shares in subsidiaries
- VAT rules make renewal of companies’ fleets more difficult
SWITZERLAND
TANZANIA
TURKEY
UKRAINE
- Are funds transferred to the VAT SEA taken into account for the registration amount?
- Conditions for VAT exemption in case of free transfer of goods to charitable organizations and recipients of charitable assistance.
- Tax amounts included in the price of goods should not be indicated in the invoice
UNITED ARAB EMIRATES
UNITED KINGDOM
- HMRC Guidance: VAT guide (VAT Notice 700)
- HMRC Official Statistics Scottish VAT Assignment – Experimental Statistics
UNITED STATES
- A Guide to Registering for Sales Tax Permits in the United States
- A Superfund excise tax on chemicals is in effect
- Arizona Appeals Court Upholds Taxation of Remote Software Licensing in Favor of State
- California Implements Permanent Sales Regulation for Marketplace Sales
- Colorado DOR Proposes Rules on Refund Claims and Potential Penalties on Incomplete Claims
- Illinois Offers Tax Exemption for Aircraft Parts: What You Need to Know
- Michigan Updates Guidance on Tax Treatment of Leased School Buses with Operators
- North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications
- Sitka Alaska Approves 2023 Sales Tax Free Days
- Tennessee: Letter Ruling Says SMLLCs are Classified for Exemption Purposes the Same as Federal Tax Purposes
- Texas Policy Letter Addresses Taxability of Electronic Games and Downloadable Content, Virtual Currencies
- Value Added Tax (VAT) Guidelines: USA
- Washington Rules: Acceptance of Exemption Certificate Relieves Seller of Sales Tax Liability
UZBEKISTAN
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on September 28, 2023
- Getting Global VAT Determination Right – Tax Engines
- How to Reclaim VAT in Construction and Build up your Savings
- Selecting an E-invoicing Software
- September snippets: Latest headlines from the world of indirect tax
- Tax Trends in European Countries – Consumption Taxes Reforms
- The dichotomy of digital technology for indirect tax
- What is E-Invoicing?
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