VATupdate.com Daily Newsletter – October 13, 2023

Headlines October 13. 2023

• Austria – No input VAT deduction for representation expenses
• Bulgaria – No application of the call-off stock regime and the triangulation simplification at the same time
• Poland – Some groups can delay E-Invoicing implementation
• Ireland Upcoming Public Consultation on VAT E-Invoicing and Real-Time Reporting

---

• VATupdate Newsletter Week 40 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 39 & 40/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in September 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
  • September 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

---

AFRICA REGION

• Report on International Tax and Africa

AUSTRALIA

• Australia Responds To Court Ruling Concerning GST On Food

AUSTRIA

• Legal Implications of VAT Assessments for Non-Resident Taxable Persons
• No input VAT deduction for representation expenses

AZERBAIJAN

• Azerbaijan Returns 474.1 Million Manat VAT to Consumers, Boosting Economic Transparency

BELGIUM

• Belgium Proposes Removal of 6% VAT Rate on Real Estate Developer Activities
• Key Tax Measures in 2024 Budget Agreement Impacting Real Estate Sector in Belgium

BULGARIA

• No application of the call-off stock regime and the triangulation simplification at the same time

CROATIA

• New obligations for platform operators (DAC7) in Croatia
• Reciprocity agreements for VAT refunds

CZECH REPUBLIC

• Determination of tax base for the supply of goods free of charge
• No input VAT deduction for anti-radar equipment

EUROPEAN UNION

• CESOP – An EU-Wide VAT Transactional Reporting Obligation for Payments
• EU Court Rules: No VAT on Free Welcome Gifts for Magazine Subscribers
• EV Charging: VAT simplification on the Horizon with the One-Stop-Shop VAT Mechanism
• Exploring VAT and Fiscalization of Mobile Game Sales and In-Game Purchases
• New reporting obligations by DAC8
• Tax Treatment of Mobile Game Sales and In-Game Purchases

FRANCE

• Tax authorities update DAC 6 guidelines regarding exchange of information hallmark

GERMANY

• Germany Cabinet Decision: Premature end of reduced VAT on gas from 1.1.2024
• Germany to Implement Mandatory E-Invoicing for B2B Supplies by 2025
• Germany to Revert to Regular VAT Rate on Gas Earlier than Planned
• Germany: Fractional community in VAT – I raise the white flag

GHANA

• Tax Evasion: GRA chases Non-Compliant Businesses

GUATEMALA

• SAT will enable online requests for exemption from fines and interest

INDIA

• ₹42 Crore GST Refund Scam Uncovered in India, One Arrested
• Analyzing GST Impact on Director Services and Remuneration
• GSTN Introduces Enrolment Facility for GST Unregistered Suppliers to Supply Goods through E-commerce Operators
• India To Clarify GST Place Of Supply Rules For Services
• No service tax on construction services for the period before June 1, 2007

IRELAND

• Ireland Launches Public Consultation on VAT E-Invoicing and Digital Reporting
• Ireland Upcoming Public Consultation on VAT E-Invoicing and Real-Time Reporting
• Ireland’s Budget 2024 Published
• VAT Treatment of Medical Equipment and Appliances in Ireland: A Comprehensive Guide

ISRAEL

• Israel’s Tax Authority Announces Extension of Various Tax Deadlines

LATVIA

• Latvia To Raise VAT Registration Threshold

MALAYSIA

• Electronic Invoicing in Malaysia

MALTA

• Reduced VAT rate on certain services effective 1 January 2024
• VAT in Malta – Part 6: Exemptions
• VAT in Malta – Part 7: Liability for Payment of VAT & Reverse Charge mechanism

NETHERLANDS

• Dutch Agreement Aims for Zero VAT on Fruits and Vegetables by 2025
• Netherlands Notary Office Faces Lower VAT Deduction Due to Interest on Third-Party Account
• Netherlands: VAT Deduction Granted Despite Unclear Activities in Office Conversion to Flexible Spaces, October 13, 2023

NORTH MACEDONIA

• North Macedonia Amends VAT Law Including New Tax Representative Requirements for Foreign Suppliers

POLAND

• Binding Tax Information for Goods in Poland: Gravel – 23% VAT Rate
• Poland: Trusted Profile Authorization Issues in KSeF Test Environment
• Poland: VAT Rate Change for filling for homemade desserts such as cakes, pancakes, and pastries – 0%
• Some groups can delay E-Invoicing implementation

PORTUGAL

• Portugal Extends Electricity VAT cut from 13% to 6%

ROMANIA

• Romania Proposes to Increase VAT Rate to 9% for Event Tickets

RWANDA

• Rwanda’s New VAT Law: A Critical Review of Missed Opportunities

SIERRA LEONE

• Sierra Leone Digital Services Tax

SINGAPORE

• GST Comptroller Decision Denying Input Tax Claim Upheld

SLOVENIA

• Slovenia Revises VAT Rules to Align with EU Directives, Targets Payment Service Providers

SOUTH AFRICA

• Consultation Paper on VAT Modernization

UKRAINE

• Cases in which the tax authorities cancel the registration of a VAT payer
• Grounds for cancellation of taxpayer registration in Ukraine

UNITED ARAB EMIRATES

• Public Clarification on Reverse Charge Application for Electronic Devices in the UAE
• VAT Registration in UAE: Expert Tips and Support

UNITED KINGDOM

• A VAT did you know? Understanding VAT Exemptions and Rates in UK Funeral Services
• Guernsey’s Budget Short A Long-Term Fiscal Fix
• Revenue & Customs Brief 7 (2023): Drugs & Medicines under Patient Group Directions

UNITED STATES

• Alabama Reduces Grocery Sales Tax to 3%, Aligning with Other US States
• California: New Law Revises Pre-Wayfair Qualified Purchaser Program to Allow More Use Tax Registration Avoidance
• Overcoming Sales Tax Challenges in Mergers and Acquisitions: A Guide

UZBEKISTAN

• Payment of Fixed Sum Tax and VAT Transition in Uzbekistan: September and October Updates

VIETNAM

• Vietnam Set To Extend Two Percent VAT Cut

WORLD

• E-Invoicing Exchange Summit Asia (Dec 4-6, 2023)
• Global 2023 VAT / GST Changes
• VATupdate.com Daily Newsletter – October 12, 2023
• Vertex – Recorded session – Demystifying eInvoicing – stay ahead of the new mandates
• What happened in Q3 2023 in the world of indirect tax & customs recruitment?

ZIMBABWE

• Zimbabwe Introduces New Tax and Revenue Management System to Simplify Business Processes

 

---

Don’t miss any VAT and other indirect tax news ….

• Visit our website www.vatupdate.com
• Use our search function on any term, per country, select a tag or a period
• Follow us on Linkedin

 

---

Recent daily newspapers

• VATupdate.com Daily Newsletter – October 12, 2023
• VATupdate.com Daily Newsletter – October 11, 2023
• VATupdate.com Daily Newsletter – October 10, 2023
• VATupdate.com Daily Newsletter – October 9, 2023
• VATupdate.com Daily Newsletter – October 7 & 8, 2023
• VATupdate.com Daily Newsletter – October 6, 2023
• VATupdate.com Daily Newsletter – October 5, 2023
• VATupdate.com Daily Newsletter – October 4, 2023
• VATupdate.com Daily Newsletter – October 3, 2023
• VATupdate.com Daily Newsletter – October 2, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 30 – October 1, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 29, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 28, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 27, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 26, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 25, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 23-24, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 22, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 21, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 20, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 19, 2024
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 18, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 15-17, 2023