VATupdate.com Daily Newsletter – October 19, 2023

Headlines October 19. 2023

• VAT Expert Group – 34rd meeting on October 26, 2023 – Agenda & SME Explanatory notes – Members suggestions of topics
• Estonia Moves Closer to Mandatory E-Invoicing with Proposed Legislative Changes
• Upcoming Upgrades to the myDATA Platform in Greece: What to Expect
• Italy –  How to Resolve the Issue of Erroneous Duplicate Invoicing

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• VATupdate Newsletter Week 41 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 41/2023
  • 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 – 1 Judgment, 1 AG Opinion, 1 Hearing announced till November 9, 2023
  • 971 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

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AUSTRIA

• Austria Implements 0% VAT on Residential PV Systems to Boost Solar Expansion

BULGARIA

• Bulgaria’s Deputy Minister – Government’s vision is for uniform VAT rates of 20%

CANADA

• GST/HST Relief for Construction of New Purpose-Built Residential Rental Housing in Canada
• Review of 2023 Legislative Changes to Canada’s GST/HST and Grocery Rebate

DENMARK

• Deduction for VAT on legal costs denied by Vestre Landsret

EGYPT

• Tax Authority Issues Regulation for Acceleration of VAT Refund for Diplomats and Embassies

ESTONIA

• Estonia Moves Closer to Mandatory E-Invoicing with Proposed Legislative Changes

EUROPEAN UNION

• Council of the EU agrees with DAC8 on crypto assets
• ECJ Judgement: VAT Exemption for Financial Services Based on Sub-Participation Agreement in EU
• ECJ: Promotional Gifts for Magazine Subscriptions Subject to Reduced VAT Rate
• VAT Expert Group – 34rd meeting on October 26, 2023 – Agenda & SME Explanatory notes – Members suggestions of topics
• VAT in the Digital Age (ViDA) Platform Economy (III)

EUROPEAN UNION/ITALY

• Council of Ministers Approves Legislative Decree Implementing Directive on VAT Data Reporting Obligation for Payment Service Providers

EUROPEAN UNION/ RUSSIA

• Latest FAQs on Russian Sanctions in Customs: Insights from the European Commission

FINLAND

• Finland’s VAT Exemption and Refunds for Diplomats, International Bodies, and EU Activities

FRANCE

• France’s new e-invoicing timeline starts in September 2026
• Mandatory B2B e-invoicing & B2C e-reporting potential launch Sept 2026 to Sept 2027
• New e-invoicing implementation dates revealed

GERMANY

• FG Münster allows deduction of input tax for commercial area development
• Germany’s Federal Fiscal Court rules on property-related services in VAT
• Promoting Solar Energy Expansion: Germany’s VAT Measures for Photovoltaic Systems
• VAT Exemption for Laboratory Services – Publication of BFH Judgments

GREECE

• Upcoming Upgrades to the myDATA Platform in Greece: What to Expect

INDIA

• DGGI Detects 6,000+ Fake ITC Cases, Arrests 500 in Rs. 57,000 Cr GST Evasion
• GST: Construction of civil structures like bridges, roads entitled to ITC refund, says official
• GSTN Advisory on Registration and Reporting for Online Money Gaming and OIDAR Services
• Imported food items for re-export or production of value-added items exempt from clearance, says FSSAI
• India DGFT Notifies Export of Non-Basmati White Rice to Multiple Countries

IRELAND

• Amendment to Importation and Exportation of Medicinal Products and Counterfeit Medical Products
• Ireland Launches Consultation on VAT Modernization with Real-Time Digital Reporting and E-Invoicing

ITALY

• Delegation for e-invoice services without VAT declaration
• How to Resolve the Issue of Erroneous Duplicate Invoicing

KAZAKHSTAN

• Draft: gradually raise the standard VAT rate from 12% to 16% starting in 2025

LATVIA

• Latvia to Abolish VAT Reduction on Local Produce, but Provide State Aid for Farmers

MALTA

• Course Zampa Debattista – Navigating the Articles of the Malta VAT Act (Oct 27, 2023)

NETHERLANDS

• Change in VAT for employee benefits or gifts from 1 January 2024 in the Netherlands
• Change in VAT for employee benefits or gifts with own contribution in the Netherlands
• Change in VAT for own contribution to employee benefits or gifts in the Netherlands
• Netherlands ‘Factories of Invoices’ VAT fraudster arrested for the second time
• Netherlands Court Rules Hospice Construction Not Subject to VAT

PAKISTAN

• Pakistan FBR Simplifies Sales Tax Refund Process for Multiple Tax Periods
• Processing of Multi Tax Period Carry-Forward Based Sales Tax Refunds for Non-Export Claims

POLAND

• Binding Information on VAT Rate for Sesame Paste
• Binding Information on VAT Rate for Unbuilt Land
• Binding Rate Information (WIS) for Ready Meal Product
• Binding Tax Information – 0% VAT Rate for Fruit Snack
• Binding Tax Information on VAT Rate for Antibacterial Tissues
• Intangible Assets and Transfer Pricing: Key Considerations for Intra-Group Settlements in Poland
• Service works on the production environment of KSeF in Poland
• Transport of Goods from Ukraine to Poland for Polish Taxpayer – VAT Settlement, Inclusion in JPK
• Update of API for National e-Invoice System and Taxpayer Application in Pre-production Environment (Demo)
• You cannot claim VAT on theft

PORTUGAL

• Highlights of Indirect Tax Measures in Portugal’s Draft Budget Law and Recent Legislation

PUERTO RICO

• Treasury Confirms Procedure for Claiming Solar Equipment Sales and Use Tax Exemption

RUSSIA

• Contract Price Condition Does Not Make Simplified Taxpayer a VAT Payer
• Russia amends VAT-exempt list for imported technological equipment in official decree.

SLOVAKIA

• Slovakia Implements VAT Law Amendments, including Import VAT deferment

SPAIN

• Economic and Tax Results in the Value Added Tax in Spain

TURKEY

• A Practical Guide to Turkish E-Invoicing: Everything You Need to Know
• Fonoa Launches E-Invoicing Solution in Turkey to Simplify Compliance and Streamline Processes

UKRAINE

• Calculation of taxable income for corporate income tax in Ukraine: consideration of VAT amounts

UKRAINE

• Unlocking and filing administrative complaints for blocked VAT declarations and penalties in Ukraine

UNITED ARAB EMIRATES

• Abu Dhabi Customs Launches Advanced Digital Platform “Trade Chain” for Efficient Trade Operations
• Introduction to UAE Cabinet Decision No. 91 of 2023: Reverse Charge Mechanism on Electronic Devices

UNITED KINGDOM

• Input VAT recovery and fund-raising: where do we stand after Hotel La Tour Ltd?
• MJL Contracts Ltd v Commissioners: VAT Default Surcharge
• Updated HMRC Guidance on Partial Exemption VAT in the United Kingdom

UNITED STATES

• California Removes $100,000 Threshold for Use Tax Registration in New Legislation

WORLD

• Maximizing VAT Recovery in Manufacturing: What You Need to Know
• VATupdate.com Daily Newsletter – October 18, 2023
• What is a proforma invoice?

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