Headlines October 3, 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in September 2023
- September 2023 – VAT rate changes/updates/news
- Belgium Finance Minister Proposes Mandatory E-Invoicing for B2B Transactions by 2026
- Bulgaria to Implement SAF-T for Tax Reporting by 2025
- Romania Introduces Mandatory Real Time Reporting and E-Invoicing from 2024
- Poland: Fixed establishment (FE) and KSeF
- VATupdate Newsletter Week 39 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
- VAT Rates
AFRICA REGION
ANGOLA
- Angola Provides Fine and Interest Relief for Taxpayers that Voluntarily Settle Outstanding Tax Debts
BAHAMAS
BELGIUM
- 5 Major Developments in Belgium
- Belgium Finance Minister Proposes Mandatory E-Invoicing for B2B Transactions by 2026
- Belgium Implements Mandatory B2B E-Invoicing from January 2026
- Belgium Plans to Implement B2B E-Invoicing Legislation by January 2026
- Belgium Postpones Mandatory E-Invoicing for Public Procurement Contracts
- Belgium to Implement Mandatory E-Invoicing for Businesses in January 2026
- Compulsory E-invoicing Between Companies in Belgium Starting from 2026
- Is Retroactive Notification for VAT Deduction Still an Option in Belgium?
- VAT (and Company) numbers now also start with the number 1
BULGARIA
CROATIA
CYPRUS
CZECH REPUBLIC
DENMARK
ECUADOR
EGYPT
ESTONIA
EUROPE
EUROPEAN UNION
- Business braced for red tape from EU carbon border tax
- Carbon Border Adjustment Mechanism (CBAM) – Introduction (10 min)
- Comparing VAT Rates on Heat Pumps in European Union: A New Report
- Customs Flash: New obligations for importers due to CBAM
- EU Small Business VAT Reform: Impact on Nonresidents and Large Businesses
- Investigation Huracán: VAT fraud involving 10 000 cars uncovered
- Retained EU Law Act – Welcome Reprieve for Stamp Duty but Uncertainty for VAT
- VAT treatment of Electric Vehicle Charging: A Deep Dive into EU VAT Case C-60/23
EUROPEAN UNION/ UNITED KINGDOM
FIJI
FRANCE
GERMANY
- Extension of Non-Objection Rule for VAT Rate on Wood Chip Deliveries in Germany
- Indirect Customs Representative: Import VAT and Input Tax Deduction in Germany
GREECE
- Decisions on reduced VAT rates in the final Budget plan for Greece
- Greece Delays Implementation of Revised VAT Exemption Procedure for Free Zones
INDIA
- All India Gaming Federation Writes to Finance Ministry to Suspend GST Notification on Online Gaming: Sources
- Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to Claim ITC: KAAR
- GSTN Introduces Live E-Invoice JSON Download Functionality on GST Portal
- Recipient not Eligible for ITC of GST Paid on Transfer of Rights of Leasehold Land
- Weekly GST Communique dated October 2, 2023
IRELAND
- Excise Duty on Vapes likely to be Rolled out by Government, but Implementation will take Time
- Irish Revenue Creates New Tax and Duty Manual on Presence and Participation of Foreign Tax Officials in Administrative Queries
ITALY
- Assessing the Relevance of Activities for VAT Purposes in Italy’s Permanent Establishments
- Italy Extends Gas VAT Cut to 5% until 31 Dec 2023
- Italy Extends Super-Reduced VAT Rate on Natural Gas Supplies Through December 2023
- Italy Extends VAT Relief For Gas Supplies
- New Italian Tax Reform Allows Choice of VAT Deduction Period for Year-End Invoices
- No Superbonus VAT discount for public entity with pro rata: split payment required
- Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments
- Reclaimable VAT on requalified assets in business acquisition: rights and conditions
JERSEY
JOB OPPORTUNITIES
KAZAKHSTAN
KOSOVO
- Kosovo Tax Administration Updates Reimbursement Procedures for VAT and Income Tax Refunds
- Kosovo Updates Procedures for VAT and Income Tax Refunds
MACEDONIA
MALAYSIA
MALTA
NETHERLANDS
- Dutch Court Rules on Different VAT Rates for Medicines and Medical Devices
- Explanation of Concurrency Exemption and Real Estate Share Transactions
- Exploration of Transfer Tax Exemptions
- The tax authorities update information about the Tax Control Framework
NIGERIA
PAKISTAN
PHILIPPINES
POLAND
- Binding Information on VAT Rate for Liquid Sauces in Sachets – CN 2103, 8% VAT
- Binding Information on VAT Rate for WIS TOWAR – Plant Protection Conditioner – CN 34
- Binding Rate Information for Construction of Sewage Connection
- Binding Tax Information on VAT Rate for WIS TOWAR – Meat Product Injection – CN 2106
- Contractor Verification for VAT Purposes: How to Check and Confirm Contractors’ Status
- Correct and Incorrect VAT Consequences of Plot Sales: Individual Interpretation
- Fixed establishment (FE) and KSeF
- Implementing KSeF without a Tax Advisor will be Difficult
- Lack of Payment of VAT must be Punished, during the Epidemic the Limitation Period did not Expire
- Podiatrist Services without VAT Exemption, Dietician with Exemption – but not always
- Stages of implementation of KSeF. Use our instructions!
ROMANIA
- New Steps and Timeline Announced for Romania’s E-Invoicing Mandate
- Romania Introduces Mandatory Real Time Reporting and E-Invoicing from 2024
- Webinar RTC – e-Invoicing in Romania: Navigating the 2024 Regulatory Landscape (Oct 17)
RUSSIA
- Amendments to the List of Non-Taxable VAT Operations in Russia
- Russia Introduces Temporary Export Duty Based on Ruble Exchange Rate for Non-Essential Exports
RWANDA
SOUTH AFRICA
THAILAND
UKRAINE
- Actions of the buyer – VAT payer in case of refusal of the supplier to issue and register the VAT invoice
- Deadline for DPS to enter information about VAT payer registration into the register
UNITED KINGDOM
- Difficulties with DIY Housebuilders’ Claim: The Spani Case and the HMRC’s Strict Application of Rules
- HMRC Appeals Hotel De La Tour Case to Prevent VAT Recovery on Related Costs
- HMRC to appeal Sonder Europe case on TOMS application for serviced flats supplies
- UK FUNERALS ON-LINE LIMITED v Revenue & Customs: VAT Exemption for Repatriation Services
- Updated VAT Guidance for Medical Professionals in the United Kingdom
- VAT Treatment of SIPP Administrator Fees: A Case Study in the UK
UNITED STATES
- Michigan Department of Treasury Issues Bulletin on Taxation of Digital Goods
- US Sets Scope Of Cryptocurrency Reporting Framework
WORLD
- September 2023 – VAT rate changes/updates/news
- VATupdate.com Daily Newsletter – October 2, 2023
- Webinar – Recorded session – Seamless Transition to E‑invoicing ‑ Comprehensive Guide
- Which Countries have Introduced OECD’s SAF-T
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in September 2023
ZAMBIA
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Recent daily newspapers
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