Planning
Did you know that the original Michelin Man from 1894 was made from rubber bands? The same rubber that tyres are made of. Michelin tyres. Because that’s what Michelin sells: tyres. Although many people (only) know the name from the stars they give to restaurants.
Michelin began reviewing restaurants so that more people would travel further distances in their cars to eat at these restaurants. This in turn would wear down their tires faster and force them to buy more. As Frank Herbert wrote in his novel ‘Dune’: “Observe the plans within plans within plans.”
It’s always good to think and plan ahead. In whatever you’re doing, including VAT. If you’re planning new business activities, think about the VAT treatment of the new transactions. But also, of the consequences of this VAT treatment. How are you dealing with the reporting, the cash-flow, and who will do all that?
All we know is that they should read VATupdate, to know what’s going in in the wonderful world of VAT. And you should too!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go directly to the region, click below:
WORLD
- Eurasian Economic Union Publishes List of Digital Services for VAT Purposes
- Advancements in Tax Technology: Driving Efficiency and Mitigating Compliance Complexity
- E-Invoicing & E-Reporting developments in the news in week 42/2023
- Global VAT E-Invoicing and Digital Reporting Mandates
- A Brief History of VAT
- Maximizing VAT Recovery in Manufacturing: What You Need to Know
- What is a proforma invoice?
- IBFD International VAT Monitor – Recent articles
- 5 Best Practices to Optimise VAT Reporting
- VAT Dispute resolution in Europe
- What is e-invoicing?
- TradeFlash – October 2023
- White Paper: 8 Reasons for Compliance Reporting
- Types of E-Documents
- Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes
WEBINARS / EVENTS
- Vertex Webinar – Recorded session – Are you prepared for ViDA?
- Webinar RTC – e-Invoicing in Romania: Navigating the 2024 Regulatory Landscape (Oct 17)
- IBFD – Online International Tax Conference 2023 (Nov 23, 2023)
- Webinar Pagero – Recorded session & slide deck E-invoicing and e-reporting compliance updates
- E-Invoicing Exchange Summit Asia (Dec 4-6, 2023)
- Vertex webinar – Recorded session – Demystifying eInvoicing – stay ahead of the new mandates
- Vertex Exchange 2023 – Orlando (October 22-25, 2023)
AFRICA
- OECD Urges G7 leaders to Enhance Support for African Tax Policy Reforms
- OECD Releases New ‘International Tax And Africa’ Report
- Tax Authority Issues Regulation for Acceleration of VAT Refund for Diplomats and Embassies
- Tax Authority Demands E-Invoicing from Taxpayers Following Sales of Goods
- Egypt Sets Customs Duty of 8% and VAT of 14% for Desert Humidifiers
- Ivory Coast VAT on digital services update
- Simplified VAT Compliance Mechanism for Non-resident Digital Service Providers
- Kenya Proposes 2% Increase in VAT Rate to Fund Government Plans
- Foreign Digital Service Suppliers on KRA Radar
- Nigerian Tax Agency, FIRS To Embark On Nationwide VAT Compliance Exercise, Review Companies, Others’ Records
- FIRS to begin VAT, WHT Compliance Monitoring Exercise from October 23rd
- South African Revenue Service Clarifies VAT Treatment of Cash Round-Offs in South Africa
- The Impact of South Africa’s VAT Regime on SMEs: Insights from Konsise CEO Philip Tillman
- Amending Finance Law 2023: Togo Exempts Importation of New Electric Motorcycles from Customs Duties…
AMERICAS
- Brazil Planning For Future Implementation Of New VAT
- Sefaz Maranhão announces CT-e 4.0 becoming effective from January 2024
- Understanding the Goods and Services Tax (GST) in 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
- British Columbia Supreme Court Exempts Amazon Web Services from Provincial Sales Tax
- Mexico Introduces Tax Breaks For Exporters
- Mexico Decree Provides Tax Incentives to Boost Export Industry and Promote Nearshoring
- Peru Extends VAT Incentives and Tax Exemption to Promote Books and Support Authors
- Peru Extends VAT Incentives for the Promotion of Books and Provides Tax Exemption on…
- Peru Introduces Income Tax Exemption for Copyright Royalties, Extends VAT Exemption for Import of Books
- Understanding the Complexities of Texas Taxes on Sales of Alcoholic Beverages
- New Mexico proposes changes to digital advertising tax rules
- Tennessee Court of Appeals affirms industrial machinery exemption applies to processing textiles
- Texas Comptroller defines taxable electronic games and associated content
- Arizona Supreme Court denies review of licensed application software refund denial
- Illinois: US Court of Appeals Affirms Dismissal of Locality’s Lawsuit Against Streaming…
- Questions Remain on Superfund Excise Tax Compliance
- Managing Sales Tax Notices: A Crucial Aspect of Compliance and Potential Outsourcing Solution
- California Removes $100,000 Threshold for Use Tax Registration in New Legislation
- Tennessee Enacts Permanent Exemption on Firearm Safety Items
- South Carolina: Additional Items Now Subject to Maximum Tax
- Rules to Update Export Controls on Advanced Computing Semiconductors, Semiconductor…
- Wisconsin Court Rules Indirect Materials Sold to Federal Government Exempt from Sales Tax
- Alabama Tax Tribunal Upholds Fraud Penalties in Recordkeeping Case
- Mississippi Supreme Court Rules Online Travel Companies Not Liable for Hotel Tax
- November 2023 Sales Tax Due Dates
ASIA-PACIFIC
- ATO’s Draft Determination on GST for Combination Food Products
- ATO’s Latest Findings on Top 100 and Top 1000 GST Reporters in Australia
- Australia Highlights GST Rules For Content Creators
- Download e-Invoice JSON file from GST e-Invoice portal for registered taxpayers in India
- GST Exemption on Ocean Freight from October 2023: Important Amendments by CBIC
- Amendment to CGST Act: Supplies Ineligible for Refund of Unutilized ITC
- GST paid by the Recipient but not remitted to the Government by the Supplier does not…
- A detailed presentation on Electronic Credit Reversal & Re-claimed Statement (ECRRS)
- Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts
- DA Newsflash (DGFT): Update on restricted import authorisation for IT hardware
- Supreme Court and High Court Weekly Round-Up
- DGFT issues Notice on Submission of Data to RoDTEP Committee for Review of RoDTEP Rates by November 30, 2023
- Supply of water supply, health, sanitation, conservancy, solid waste management services to governmental authorities is Exempt for GST
- India Introduces e-Invoice JSON Download Functionality
- BDO Alerts: Indirect Tax Indirect Tax Alert – Amendments and Clarifications pertaining to Import Policy Conditions under HSN 8471
- Supply of goods and services by Indian Railways will be taxed under the Forward Charge Mechanism (FCM)
- Kerala High Court Orders Immediate Deposit of 20% of Disputed Tax in VAT Appeal to Halt Revenue Recovery
- DGGI Detects 6,000+ Fake ITC Cases, Arrests 500 in Rs. 57,000 Cr GST Evasion
- Imported food items for re-export or production of value-added items exempt from clearance, says FSSAI
- GSTN Advisory on Registration and Reporting for Online Money Gaming and OIDAR Services
- India DGFT Notifies Export of Non-Basmati White Rice to Multiple Countries
- GST: Construction of civil structures like bridges, roads entitled to ITC refund, says official
- GSTN issues Advisory on Mandatory Registration and Returns of Person supplying of Online Money Gaming services or OIDAR or Both
- India arms of 1,000 MNCs asked to pay GST on expat salaries, allowances
- GST Compliance Push Hits Global Digital Companies like Facebook and Google: Central Govt Expects Rs. 2000 crore Revenue Boost
- GSTN introduces new enrolment facility for unregistered suppliers in e-commerce
- One Arrested for Rs 20cr Tax Evasion in Chewing Tobacco Business via GST Fraud
- Clarification on Re-Import of Unsold Jewellery Exported under Handbook of Procedure 2023
- After Online Gaming Firms, GST Authorities Set Sights on Casinos
- Denial of SGST Incentives based on subsequent conditions not sustainable – HC
- Weekly GST Communique dated October 16, 2023
- India exempts research institutions from customs duty on commercial goods imported for research
- India Inc Faces GST Demand Notices for Blocked Credit Claims
- Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers
- November 15 is the Deadline for Submission of Quarterly Reports
- Impact of Increasing VAT Rate in Kazakhstan: Who Will Be Affected?
- Draft: gradually raise the standard VAT rate from 12% to 16% starting in 2025
- MCA Youth Calls for 4% GST Reinstatement
- Developing an End-to-End eInvoice Solution for Malaysia using SAP DRC Electronic Document Processing
- Malaysia Expects RM3b Revenue Boost with Service Tax Hike in 2024
- Malaysia delays B2B e-invoicing implementation to August 2024, announces revised timetable
- Budget 2024 – Tax Highlights
- New Timeline for Mandatory E-Invoicing
- Malaysia releases new and updated e-invoice guidelines
- The launch of the e-invoicing mandate implementation is delayed to August 1, 2024
- MCA Urges Lower GST Rates as Alternative to SST Hike in Malaysia
- Malaysia’s 2024 Budget: 2% Service Tax Rise, Extended Tax Net, and New Luxury Tax
- Minister Clarifies Conditions for New Reduced VAT Rate for Demolition and Reconstruction
- Malaysia Announces Sales And Service Tax Hike
- Malaysia Service Tax Rise to 8% 2024
- Pakistan FBR Forms Committee for Single Portal Implementation of Sales Tax Return Filing
- Pakistan Customs Reaffirms Commitment to Combat Under-Invoicing and Smuggling
- Pakistan FBR Takes Action Against Sugar Millers for Under-Declaring Value to Evade Sales Tax
- Pakistan Exporters Outraged as Online Sales Tax Refund Processing Abruptly Suspended
- 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
- Procedures for Obtaining Refunds of Negative Tax Amounts in Uzbekistan
- Submission of QQS report for October-September and VAT report for September.
- Important Tax Deadlines for September and October 2023 in Uzbekistan
- Increase in the Number of VAT Payers in Uzbekistan: Over 190,000 Taxpayers
- Tax Reporting Guidelines and Instructions for Uzbekistan’s State Tax Committee
- 5 Major Developments in Vietnam
- HCMC Tax Authority Removes Obstacles to Speed Up VAT Refunds for Businesses
- Reducing VAT will Empower People More
- 2% VAT Reduction and the Story of Stimulating the Economy
- Proposal to Continue Reducing 2% VAT until June 30, 2024
- Vietnam: Tax Reduction for Construction Projects Implemented by State Budget
- Vietnam to Extend VAT Cut Until June to Boost Consumption Amid Sluggish Global Economy
- Reduced VAT Rate Expected to give Economic Boost
- Vietnam Plans to Extend VAT Cut until End-June 2024 – Govt
- Government Agrees to Reduce VAT by 2% in the First Half of 2024
- Proposal to Continue Reducing VAT in 6 Months of 2024
- Application of 8% or 10% VAT rate in Vietnam
- Proposed Reduction of VAT by 2% in the First Half of Next Year
EUROPE
- Mastering VAT Compliance for Supply Chains in Europe
- EU VAT Rate developments – October 2023
- Third Meeting of UK-EU Trade Committee on VAT Co-operation and Recovery of Taxes
- ECJ: Promotional Gifts for Magazine Subscriptions Subject to Reduced VAT Rate
- ECJ Judgement: VAT Exemption for Financial Services Based on Sub-Participation…
- Comments on ECJ C-250/21: VAT exemption for financial services based on the sub-participation…
- Agenda of the ECJ VAT cases – 1 Judgment, 1 Hearing announced till November 16, 2023
- Comments on ECJ C-146/22: Hot chocolate is the subject of a VAT dispute
- CJEU Judgment: Introductory Gift in Portugal Not Subject to VAT
- Comments on ECJ C-639/22 (etc): C’est parti – Court of Justice on VAT position of Dutch pension funds
- Comments on ECJ C-639/22 (etc): Hearing at the CJEU for VAT exemption for pension funds
- Flashback on ECJ cases C-98/98 (Midland Bank) – Input tax deduction requires a direct and immediate connection between a transaction at an earlier stage…
- Additional Customs Duties on certain Lighters from United States Annulled (CJEU General Court judgment)
- Company Cars – Overview of the situation in Luxembourg and its neighbouring countries
- Why Europe Urgently Needs CBAM: A Correction to ETS and a Global Incentive for Decarbonization
- EU Plans Customs Reforms: Simplifying Procedures and Enhancing Security through Digitalization
- European Union EORI Number for Import and Export Operations: Everything You Need to Know
- The EC Sales List – What is it?
- EU Commission update on ViDA discussions: Pre-clearance of invoice to be the cornerstone of…
- European Council endorses DAC8
- VAT Expert Group – 34rd meeting on October 26, 2023 – Agenda & SME Explanatory notes – Members suggestions of topics
- Council of the EU agrees with DAC8 on crypto assets
- European Commission Work Programme 2024
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- European Council Adopts DAC8 Directive
- How to Identify Potential VAT Reclaim Opportunities
- EU DAC8 Adopted – Crypto Assets tax Reporting Harmonisation Jan 2026
- Council of the EU Adopts DAC8 Directive on New Transparency Rules Concerning Crypto-Assets and Advance Rulings for High-Net-Worth Individuals
- New VAT Rules for Live Virtual Events in the European Union
- EU – Compliance obligations for EU CBAM
- Council of Ministers Approves Legislative Decree Implementing Directive on VAT Data Reporting Obligation…
- Latest FAQs on Russian Sanctions in Customs: Insights from the European Commission
- Frequently Asked Questions on Russian Sanctions in Customs: Latest Updates from the European Commission
- VAT in the Digital Age (ViDA) Platform Economy (III)
- Updates on E-invoicing Obligations in Germany and the European Union (ViDA)
- Austria Planning VAT Zero Rate For Solar Panels
- Austria Slashes VAT on Residential PV
- Austria Implements 0% VAT on Residential PV Systems to Boost Solar Expansion
- Until when can you recover VAT from old invoices?
- VAT on the sale price of a car subject to a deduction limitation is calculated based on the taxable amount
- Belgium Extends October PIT And VAT Deadlines
- Postponement for Submitting VAT Return but not for Payment
- Extension of Deadlines for Tax Returns and VAT Declarations in Belgium
- Extension for VAT Return Submission, but not for Payment
- Belgium Clarifies VAT Changes For Rebuilt Demolished Homes
- Minister Clarifies Conditions for New Reduced VAT Rate for Demolition and Reconstruction
- Mandatory electronic invoicing in Belgium from 01/01/2026 (proposal)
- VAT reporting deadline for September extended till October 23
- Technical Problems Due to Hacker Attack in Belgium
- Minister clarifies conditions for new reduced VAT rate for demolition and reconstruction
- New Regulations for Reducing Bad Debts
- Bulgaria’s Deputy Minister – Government’s vision is for uniform VAT rates of 20%
- Extension of Zero Rate VAT on Basic Goods in Cyprus Extended for Six Months
- Cabinet of Ministers Approves Tax Measures Including Fuel and VAT Reductions
- Assessing the Dual Impact of Government’s Support Measures
- Deadline Approaching: Formation of VAT Group in Czech Republic for 2024
- Government Approves VAT Amendment: Consolidation Package and Rate Changes
- Czech Consolidating reduced VAT Rates 2024; New 12% Rate
- Czech VAT Changes in Brief: Which Goods and Services will be Cheaper in 2024?
- VAT refund from the UK in the Czech Republic
- Online Training by Tax and Customs Board: Understanding Estonia’s VAT Rate Change from 01.01.2024 and Transitional Provision Implementation
- IOSS Turnover Declaration and VAT Payment in Estonia: Guidelines for Taxpayers and Non-Residents
- Estonia Moves Closer to Mandatory E-Invoicing with Proposed Legislative Changes
- Estonia takes Steps towards Mandatory E-Invoicing
- A New Timeline for the Introduction of E-Invoicing in France
- French New Released Timeline
- New Deadlines for E-Invoicing Implementation: Two Stages, Flexibility Allowed
- France’s Revised Timeline for the Implementation of E-Invoicing: What You Need to Know
- France’s new e-invoicing timeline starts in September 2026
- New e-invoicing implementation dates revealed
- Mandatory B2B e-invoicing & B2C e-reporting potential launch Sept 2026 to Sept 2027
- New timeline proposed for French e-invoicing mandate
- Breaking: Proposed timetable E-Invoicing mandate – Sept 1, 2026 (Large/Mid & Receive) – Sept 1, 2027 (SME’s)
- List of Airlines Benefiting from VAT Exemption for Certain Operations in France
- VAT exemption for laboratory services – BFH rulings
- Federal Finance Court rules on input tax deduction for a managing holding company
- VAT Exemption for Laboratory Services – BMF Announcement 19.10.2023
- VAT Treatment of “Ausschlachten” and “Upcycling” Explained
- VAT Exemption for Laboratory Services – Publication of BFH Judgments
- FG Münster allows deduction of input tax for commercial area development
- Promoting Solar Energy Expansion: Germany’s VAT Measures for Photovoltaic Systems
- Germany’s Federal Fiscal Court rules on property-related services in VAT
- Clarifications shared by the Ministry of Finance on B2B e-invoicing plans
- Senior Social Democrat urges German government to postpone gas VAT increase
- No Mandatory VAT Exemption for Revenues from Gaming Machines – Commentary by FG Münster
- Municipal Economic Development Company Allowed to Deduct Input VAT for Development of…
- ECJ and BFH on input VAT deduction of a management holding
- The Weekly Briefing – myDATA, POS registry, new insurance, DED, etc. (20.10.2023)
- Greek Authorities publish VAT Guidelines on EV Charging
- Application of VAT provisions on the charging of electric vehicles
- VAT on Electric Vehicle Charging in Greece: Clarifications and Guidelines
- Upcoming Upgrades to the myDATA Platform in Greece: What to Expect
- Logging Problems in Greece’s myDATA Application Cause Delays in Expense Characterization
- Hungary eVAT Digital Ledgers & Pre-Filled Returns Jan 2024 Update
- Hungary Introduces New eVAT Platform for Pre-Filled VAT Returns from 2024
- Extended producer responsibility in Hungary – the relationship between green tax and the…
- Irish Revenue Updates Manuals on Budget Excise Duty Rates and Excise Duty Rates on Energy Products and Electricity
- Irish Revenue Provides New Guidance on VAT Treatment of Medical Equipment and Appliances
- Ireland Launches Consultation on VAT Modernization with Real-Time Digital Reporting and E-Invoicing
- Amendment to Importation and Exportation of Medicinal Products and Counterfeit Medical Products
- Calls to Reintroduce 9% VAT Rate
- Public Consultation on VAT Modernization
- Ireland Declares Open Discussion on VAT Invoicing and Reporting Systems
- Ireland Revenue Updates Customs and Excise Enforcement Procedures Manual with Changes in…
- Changes in VAT Rates in Ireland for 2023 and 2024: Extended Reduced Rates and Updates
- Ireland Launches Public Consultation on E-Invoicing to Modernize VAT System
- Ireland Planning Electronic Invoicing Rules
- Views Sought on Modernisation of Irish VAT System
- Ireland publishes public consultation on real-time digital reporting and e-invoicing
- Ireland Revenue Launches Public Consultation on Modernizing VAT Reporting
- Ireland Seeks Feedback on Modernizing VAT Reporting with Electronic Invoicing
- Irish VAT Guidance Released On Medical Equipment
- Ireland Consulting on Modernizing the Administration of VAT Including B2B and B2G VAT Reporting Supported by Electronic Invoicing
- IVA Non-Invoicing and Non-Submission of Declaration – Applicable Penalties and Voluntary…
- Non-resident subject – refund of VAT for purchases made in Italy – article 38-bis2 of DPR n. 633/1972
- Refund of VAT for non-established entities for purchases in Italy, even through electronic portal: under what…
- How to Resolve the Issue of Erroneous Duplicate Invoicing
- Delegation for e-invoice services without VAT declaration
- Italy delays contested taxes on plastic, sweetened drinks until mid-2024
- Italian Revenue Agency Ruling Addresses Permanent Establishments, VAT and TP
- Digital preservation of documents: what does it consist of?
- Italy: Obligation to rectify starts upon receipt of VAT credit note
- Territoriality of VAT for short-term car rentals abroad in Italy
- Malta Adds 12 Percent VAT Rate For Certain Services
- Malta Providing 12% VAT Rate on Certain Services from 2024
- Course Zampa Debattista – Navigating the Articles of the Malta VAT Act (Oct 27, 2023)
- Malta Chamber calls for Tax-Exempt Subsidies, warns Against ‘Suicidal’ Wage Hikes
- Malta Clarifies VAT Treatment of Health Care Services
- Malta Introduces New 12% VAT Rate for Specific Services and Goods
- Malta New 12% VAT Rate 2024
- No Deduction of VAT for Construction Costs of New House with Integrated Solar Panels
- ‘s-Hertogenbosch Court of Appeal: Margin scheme applies, even though appellant was not a regular…
- Appeal Court Rules Incidental Sale of Yacht is Subject to VAT and Margin Scheme Applies
- Request for VAT refund denied due to procedural errors, taxpayer advised to seek civil court
- Personal contributions no longer deductible in BUA calculation
- Deductibility of VAT on invoices not limited to information on the invoice itself
- Deductibility of VAT on the purchase of a complex with integrated solar panels
- Court: No Question of Taxed VAT Supply in the Case of Hospice Construction
- Netherlands Amending VAT Rules For Business Gifts
- No refund of revision VAT by purchaser of generality of goods
- Interest on an escrow account leads to a pro rata deduction limitation
- Change in VAT for employee benefits or gifts with own contribution in the Netherlands
- Netherlands Court Rules Hospice Construction Not Subject to VAT
- 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
- Change in VAT for employee benefits or gifts from 1 January 2024 in the Netherlands
- Cabinet asks House of Representatives to Plan for Excise Duty on E-Cigarette
- The House of Representatives wants to get rid of taxes on disposable plastic
- Indication on purchasing declaration ‘Margin scheme!’ too brief for application of margin scheme
- VAT Liability under Article 37 VAT act (VAT invoices is VAT due) – No Gross Negligence
- Netherlands Court Seeks Clarification on Employment Status of Uber Drivers
- VAT deduction in accordance with real estate destination
- VAT on costs of transforming national monuments into homes is deductible
- Calculation method for the BUA threshold amount
- The VAT implications of the Future of Pensions Act
- Lack of clarity about the filing of the declaration leads to cancellation of the fine
- Norway Delays Implementation of VAT Control Statements for 2024 Launch
- Tax Administration Clarifies VAT and Employer Contributions on Taxable Benefits
- Norwegian Tax Agency Clarifies VAT and Employer Contributions on Taxable Benefits
- Are Tourist Services Provided by an Israeli Company in Poland Subject to VAT in Poland?
- Binding Information on VAT Rate for Sewer Connection Renovation
- Binding Information on VAT Rate for the Execution of Water Connection – Poland
- New Dietary Supplement in Capsule Form – 8% VAT
- VAT Invoice for Tenant’s Property Tax Burden – Individual Interpretation Incorrect
- Can Ship Repair and Maintenance Services be Subject to the 0% VAT Rate?
- Problems with the Correct Description of Tax Transfers. The Problem m.in. with VAT-7
- Until when can you recover VAT from old invoices?
- Toll Manufacturing – VAT not Necessarily Settled in the Country of the Service Provider’s Registered Office
- The Ministry Waited until after the Elections to Show this Data. ‘A Rotten Egg for the Future Government’
- Can the Organizer of the Day Camp take Advantage of the VAT Exemption?
- Structured invoicing in the KSeF system: Changes and requirements for taxpayers
- No Right to Deduct VAT in Connection with the Reconstruction and Equipment of a Municipal Building for…
- New Regulation: No VAT taxation on the sale of privately owned real estate
- Who has to Pay VAT
- Binding Rate Information (WIS) for Ready Meal Product
- Binding Information on VAT Rate for Sesame Paste
- Binding Information on VAT Rate for Unbuilt Land
- Service works on the production environment of KSeF in Poland
- Update of API for National e-Invoice System and Taxpayer Application in Pre-production…
- Transport of Goods from Ukraine to Poland for Polish Taxpayer – VAT Settlement, Inclusion in JPK
- 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
- You cannot claim VAT on theft
- Disputed cancellation of a VAT payer without notice or decision
- The popularity of e-receipts is slowly growing, but for now there are no cash registers
- Do I have to Pay VAT in Unregistered Business?
- Disputed Removal of a Taxable Person for VAT without Notice or Decision
- The Chances of Companies Recovering Overstated VAT on Receipts are Increasing
- Are Dance Classes Exempt from VAT?
- Poland Raises VAT on Ride-Sharing Platforms, Impacts Taxi Services and Drivers
- Advance payments affect the VAT small taxpayer status in Poland
- Binding Information on VAT Rate for Takeaway Sandwich – 8% VAT
- Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties
- Unregistered Activity, but without VAT Exemption
- Does the Court have the Right to Exclude VAT from the Travel Costs of an Expert Witness?
- Transport begins in the country – selected types of waste covered by the SENT system
- How to prove zero VAT on exports in Poland?
- How to account for VAT, CIT, and PIT reimbursement for childcare costs funded by the company’s…
- VAT Deduction for Sewage Services Provided to External Recipients – Correct Position
- Lack of right to deduct VAT by municipality for project related to its statutory activities
- No Right to Deduct VAT by National Park in Connection with Protective Actions for Amphibian Breeding and Environmental Improvement
- Import of subcontracting services – exemption for services acquired from a foster care intermediary
- No Right to Deduct VAT in Connection with Thermal Modernization Works and RES Installation
- The Tax Authorities are Changing their Minds about VAT. Taxis per App will Suffer
- Should the invoice number assigned by KSeF be stored in accounting systems? Are there any forms or obligations related to reporting KSeF No.?
- Companies will need to verify the taxpayer status for KSeF
- Portugal Announces Tax Reliefs In 2024 Budget
- Portugal’s Draft Budget Law for 2024 Submitted in Parliament
- Highlights of Indirect Tax Measures in Portugal’s Draft Budget Law and Recent Legislation
- Implementation Details of Romania’s e-Invoicing System Obligation
- Fiscal-budgetary measures are constitutional. CCR rejected the notification on the draft law / The new taxes can enter into force
- The History and Timeline of e-Invoicing in Romania: Requirements, Obligations, and Implementation
- Romania Increases VAT Rates on Various Supplies in 2024
- VAT indication in government contract with USN taxpayer does not require invoice issuance
- Russia Implements 10% VAT Rate on Children’s Goods
- Russia adjusts list of children’s goods subject to 10% VAT rate
- Russia amends VAT-exempt list for imported technological equipment in official decree.
- Contract Price Condition Does Not Make Simplified Taxpayer a VAT Payer
- Russian State Duma Approves Expansion of Reduced VAT Rate for Children’s Goods
- Slovakia Implements VAT Law Amendments, including Import VAT deferment
- What changes (may change) In Slovakia?
- Slovenia’s Progress Towards B2B e-Invoicing: Draft Law Indicates Firm Commitment
- Parliament Reviews Major EU Directive Amendments
- What Formats will be Supported in the Upcoming E-Invoice in Spain?
- What Formats will be Supported in the Upcoming E-Invoice in Spain?
- Economic and Tax Results in the Value Added Tax in Spain
- Canary Islands: Reduced VAT Rates on Face Masks and Gloves Expires September 30, 2023
- New Numbering System for Declarations of Association with Deposit and Import in…
- VAT Rate for Services Provided by a Singer Hired for Private Events. DGT Consultation
- Opinion: Why do I think that the regulations of the Spanish “Crea y Crece” Law should NOT incorporate EDIFACT as a format for e-invoicing?
- Deduction of VAT on Costs in Sale of Subsidiary Shares: Swedish Supreme Administrative Court Ruling
- Court ruling: Deduction right exists even if the selling company’s activity consists only of subsidiary management
- Charging stations for electric vehicles – fixed or movable property and VAT impact
- Sweden’s VAT pro-rata rules found to violate EU law, according to KPMG’s representation in court
- Adjustments to VAT Law: Portal Requirement for VAT Information and Tax Payment in…
- Adjustments to VAT Law in Switzerland for Retail Trade: Simplifying the Allocation of Sales to Tax Categories
- Fonoa Launches E-Invoicing Solution in Turkey to Simplify Compliance and Streamline Processes
- A Practical Guide to Turkish E-Invoicing: Everything You Need to Know
- Ukraine Bulletin: Video & Taxes – All About VAT
- Statistics on VAT paid by non-resident providers of e-services in Ukraine for 2022-2023: Getmantsev’s…
- Taxation of Property Transfer on Gratuitous Basis under Loan Agreement: What about VAT?
- Taxation of Advertising Services Provided by Non-Residents in Ukraine
- Taxpayers in Odessa Oblast of Ukraine paid 4.6 billion UAH VAT in the beginning of 2023
- Features of filling out tax reporting with VAT payers undergoing reorganization and their successors
- Calculation of taxable income for corporate income tax in Ukraine: consideration of VAT amounts
- Unlocking and filing administrative complaints for blocked VAT declarations and penalties in Ukraine
- Paying Single Tax and VAT – Information from the Main Department of the State Tax Service in the Odessa Region
- Inclusion of VAT amount in determining the taxable object for corporate income tax
- Taxation nuances of VAT on insurance operations in Ukraine
- Cancellation of VAT payer registration: what should the payer of the 3rd group of EP do?
- Guernsey States: If not GST, then what?
- Policy paper: Interpretation of VAT and excise legislation
- Guernsey 5% GST Implementation Update
- Motoring Expenses (VAT Notice 700/64)
- VAT Surcharges do not require Assessment of VAT
- VAT Treatment of Tourist Taxes: Exploring the UK’s United Kingdom Tourist Tax
- VAT Recovery in the United Kingdom
- MJL Contracts Ltd v Commissioners: VAT Default Surcharge
- Updated HMRC Guidance on Partial Exemption VAT in the United Kingdom
- Input VAT recovery and fund-raising: where do we stand after Hotel La Tour Ltd?
- Revenue and Customs Brief 7 (2023): change to the VAT treatment of drugs and medicines supplied under patient group directions
- Target Group Ltd – Supreme Court Judgment – whether loan administration services exempt – no…
- Tax News in Brief
- UK Supreme Court Clarifies VAT Rules For Loan Administration Services
- UK VAT Split Payments Foreign E-Commerce Fraud Pilot
- HMRC Issues RCB 7(2023) on VAT Treatment of Drugs and Medicines under Patient Group Directions
- Supreme Court provides definitive ruling that outsourced loan administration services provided to a bank are standard rated
- British Firms Miss Out on VAT-Free Chinese Shopping Spree Due to Tourist Tax
- United Kingdom VAT Recovery on Costs Related to Sale of Shares: A Complex Area of VAT
- UK Supreme Court Rules Outsourced Loan Servicing Subject to VAT
MIDDLE EAST
- What is the timeline of the E-Invoicing mandate in Israel?
- Extension of Tax Deadlines for 2022 and 2023 Reporting
- Are Tourist Services Provided by an Israeli Company in Poland Subject to VAT in Poland?
- What is the timeline of the E-Invoicing mandate in Saudi Arabia?
- Beyon Connect Launches OneExpress: A Secure and Cost-Effective E-Invoicing Platform in Saudi Arabia
- UAE Ministry of Finance Announces Strategic Transformational Projects Including…
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