VATupdate.com Daily Newsletter – October 2, 2023

Headlines October 2, 2023

• VATupdate Newsletter Week 39 2023
• Transfer of Business in Europe: VAT Considerations and Interpretations in Different Member States
• Poland – VAT Exemption for Intermediaries in Poland: Number of Intermediaries Does Not Matter

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• VATupdate Newsletter Week 38 2023
• Global changes in the Indirect Tax landscape per October 1, 2023 – An Overview
• 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 September 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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5 Major Developments in ….

• 5 Major Developments in Brazil
• 5 Major Developments in Cambodia
• 5 Major Developments in Canada
• 5 Major Developments in Chile
• 5 Major Developments in China
• 5 Major Developments in Costa Rica
• 5 Major Developments in Croatia
• 5 Major Developments in Cyprus
• 5 Major Developments in Czech Republic

ALBANIA

• Receipt Verification in Albania: Ensuring Validity and Compliance with Fiscalization Requirements

AUSTRALIA

• 5 Major Developments in Australia
• ATO’s Advice on GST Issues: Sale of Rental Property and Supplies of Combination Food

AUSTRIA

• VAT Adjustment for Irrecoverable Claims under § 16 Abs 3 Z 1 UStG

BELGIUM

• Belgium Approves Preliminary Draft Law for Mandatory B2B E-Invoicing by 2026
• Is Retroactive Registration for VAT Deduction Still an Option in Belgium?

BRAZIL

• 5 Major Developments in Brazil

CAMBODIA

• 5 Major Developments in Cambodia

CANADA

• 5 Major Developments in Canada

CHILE

• 5 Major Developments in Chile

CHINA

• 5 Major Developments in China

COSTA RICA

• 5 Major Developments in Costa Rica

CROATIA

• 5 Major Developments in Croatia

CYPRUS

• 5 Major Developments in Cyprus

CZECH REPUBLIC

• 5 Major Developments in Czech Republic

EGYPT

• Tax Authority Sets Immediate File Transfer to Prosecution for Non-Compliance with E-invoice System

ESTONIA

• Estonian Tax and Customs Board Implements Modern and Efficient Customs Clearance Systems

ECJ

• Comments on ECJ C-341/22: Italy wrongly imposes a turnover requirement for VAT tax liability

EUROPEAN UNION

• Transfer of Business in Europe: VAT Considerations and Interpretations in Different Member States

FRANCE

• Finance Bill for 2024 Transposes New Rules on VAT Scheme for Small Businesses

GERMANY

• BFH: No input tax deduction for civilian clothing
• Deadline Extension for AES 3.0 and Shipping ATLAS 9.1 in Germany
• Exemption from VAT for Care and Support Services in Germany
• Germany: Reduced VAT in the hospitality industry and no end in sight
• Special VAT Regulation for Agriculture Only Applies to Domestic Operators: BFH Decision

GHANA

• GRA to Expand Tax Compliance Measures

GREECE

• New Obligations for Importers: CBAM Implementation and Reporting Requirements

INDIA

• GST Revenue Growth Slowed to 10.2% in September
• GST to be Charged on OIDAR Services by Foreign Firms to Individuals & Govt from October 2023
• GSTN defers mandatory implementation of 6-Digit HSN in e-Invoices and e-Way Bills in India.
• India’s September Goods and Services Tax Receipts Rise 10% y/y
• Supreme Court and High Court Weekly Round-Up
• The Impact of GST Levy on Online Gaming in India: A Controversial Decision

ITALY

• No Superbonus VAT discount for public entity with pro rata, split payment required
• Non-residents entitled to VAT refund in Italy even without supplier’s VAT position

JAPAN

• Japan Introduces Qualified Invoice Regime with Optional E-Invoicing Standard – JP PINT

KENYA

• Kenya Revenue Authority enforces VAT and DST compliance for electronic, internet and digital marketplace supplies

MACEDONIA

• Amendments to North Macedonia’s VAT Law: Changes to Rates and Introduction of Tax Agent Concept

MALAYSIA

• Inland Revenue Board Updates E-Invoice Guidelines
• The Importance of GST in Restoring Malaysia’s Fiscal Health

NETHERLANDS

• Corrections are corrected by the lawyer due to incorrect administration

NEW ZEALAND

• TDS 23/11: GST Input Tax Deduction and Taxable Activity – New Zealand Case Study

NIGERIA

• Nigerian Government Temporarily Exempts Diesel from VAT to Ease Transportation and Fuel Costs
• Nigerian Government Temporarily Removes VAT on Diesel to Address Subsidy Removal Impact
• The Nigerian Government Announces Six-Month VAT Exemption on Diesel
• Tinubu Suspends VAT on Diesel for Six Months to Address Rising Costs

NORTH MACEDONIA

• VAT Law Amendments, including Changes to Rates and Tax Agent Concept

POLAND

• Access to a structured invoice – all you need is a QR code
• Binding Information on the Tax Rate for Plant-Based Coconut Beverage – 0% Tax Rate
• Binding Rate Information (WIS) – 0% VAT Rate for “PolandPismo” on September 21, 2023
• Binding Rate Information (WIS) for Mascarpone with 0% VAT
• Binding Rate Information (WIS) for Unbuilt Land – 23% VAT
• Free transfer of investments. Without VAT due, but with the right to deduct input tax
• Ignoring KSeF is both a penalty for the seller and a problem with deducting input tax
• Incorrect Individual Interpretation – VAT on the export of excavator
• Incorrect Individual Interpretation – VAT Settlement by Municipality in Connection with Agricultural Waste Disposal
• Incorrect Position of VAT on Additional Fee for Non-Compliant Use of Parking – Individual Interpretation
• KSeF will complicate cooperation with a foreign contractor
• KSeF will help but not replace taxpayers in archiving invoices in Poland
• Lack of VAT Deduction for Street Lighting Modernization Project – Correct Individual Interpretation
• No Right to Deduct VAT from Expenditures for Municipal Cultural Project
• No Right to Deduct VAT on Expenditures for Pond Development Project – Correct Interpretation
• Price Calculation Error vs. Incorrect VAT Rate
• Scientific Grant as VAT-exempt: Individual Interpretation after Court Ruling – Correct and Incorrect Stance
• VAT Deduction Rights Denied for Road Reconstruction Project: Individual Interpretation
• VAT exemption does not depend on the number of intermediaries
• VAT Exemption for Intermediaries in Poland: Number of Intermediaries Does Not Matter
• VAT on Commercial Property Rental for Residential Purposes – Individual Interpretation
• VAT on Room Rental: Individual Interpretation – Correct Position
• VAT on Scientific Grants: Individual Interpretation after Court Ruling – Correct and Incorrect Positions
• VAT on the sale of real estate by an individual – individual interpretation

ROMANIA

• Generalized electronic invoicing, one step closer to implementation. When does the paper invoice disappear?
• New Steps and Timeline for Romania’s E-Invoicing Mandate Announced

RUSSIA

• Expansion of VAT-exempt operations starting from October 1, 2023

SAUDI ARABIA

• Zakat, Tax and Customs Authority Seeks Public Consultation on Draft Rules for Customs Goods Warehouses

SLOVENIA

• Taxation of Solar Power Plants: Lower VAT Rate for Supply and Installation
• When is the installation of a fence taxed at a lower VAT rate?

SOUTH AFRICA

• OPINION | Real-Time Tax Tracking? SARS Eyes New VAT Approach

SURINAME

• Tax Authority Outlines New Rates and Exemptions for Goods and Services Resulting from Recent Amendments to the VAT Act

UKRAINE

• Tax obligations for services purchased with VAT before the start of the simplified tax system.

UNITED KINGDOM

• Intelligent Money Ltd: VAT Exemption for SIPPs – UT Decision
• Judicial Review Grants Royal Surrey NHS Foundation Trust VAT Concession for Linac Purchase
• New Tourism Alliance Report Spotlights High Tax Rate on Tourists in UK
• Proof of UK Establishment Required for VAT Registered Businesses: HMRC Cracks Down on High-Volume Addresses

UNITED STATES

• Contrasting Sales Tax Treatment of SaaS and Software in Utah and Nevada
• Louisiana Clarifies Sales Tax Obligations for In-State Businesses Selling on Marketplaces
• The Social Impact of Sales Tax
• The Social Impact of Sales Tax: Funding Public Services and Improving Communities

VIETNAM

• Amendment of VAT refund regulations for investment projects to promote economic development
• VAT Refund helps Wood Enterprises have Capital Flows for Production and Business Activities
• Voters propose tax exemption for electricity and household water consumption

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 30 – October 1, 2023
• Global VAT Changes October 2023
• IBFD Training : Advanced Professional Certificate in International VAT/GST
• OECD Issues Tax Administration 2023 Report on the Tax Systems and Administration of 58 OECD and Other Advanced and Emerging Economies
• Tax Administration 2023: Comparative Information on OECD and other Advanced and Emerging Economies
• VATupdate Newsletter Week 39 2023

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