Headlines October 24. 2023
- EU VAT Gap down with 38Bn EUR to 61Bn EUR in 2021
- Agenda of the ECJ VAT cases – 2 Judgment, 1 AG Opinion, 1 Hearing announced till November 23, 2023
- Order: ECJ confirms discretion of EU Member States in paying interest on VAT repayments (ZSE Elektrárne Case C-151/23)
- Greece’s VAT Reform: Progress and Challenges in CTC Initiatives and E-Invoicing
- Italy – Electronic invoices, electronic consideration and electronic payments: the data matching carried out by the Italian tax authorities
- Spanish B2B e-invoice delay; Oct 2025 potential
- VATupdate Newsletter Week 42 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 42/2023
- 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
- VAT Rates
AUSTRALIA
AUSTRIA
- Austrian Administrative Court: Services should be attributed to the party that provides them in their own name
- Austrian Administrative Court: VAT exemption for certain educational services provided by a private institution
BARBADOS
BELGIUM
EUROPEAN UNION
EUROPEAN UNION
- Clarification on CBAM Reporting Requirements
- ECJ: No VAT on Free Welcome Subscription Gifts
- EU Finance Ministers formally adopt DAC8, focusing on crypto-assets and advance tax rulings.
- EU latest VAT Gap 2021 down by €38bn to €61 billion
- EU Platform Economy 2025 deemed supplier – ViDA
- EU VAT Gap down with 38Bn EUR to 61Bn EUR in 2021
- IBFD – EU VAT Compass 2023/2024 – A ”must have” for VAT professionals
- Order: ECJ confirms discretion of EU Member States in paying interest on VAT repayments (ZSE Elektrárne Case C-151/23)
FRANCE
- Delay in E-invoicing Implementation in France until September 2026
- France Announces Revised Timeline for E-Invoicing and E-Reporting Mandate
- Understanding the French E-Invoicing Mandate Delay: Five Ways to Make it Work for You
GERMANY
- Tax Exemption for Cross-Border Transport Services in Germany: Insights from ECJ case C-461/21
- VAT exemption of intra-Community acquisition of motor vehicles by NATO officials
GREECE
- Clarifications on the application of reduced VAT rates for certain agricultural products – VAT declaration completion
- Greece’s VAT Reform: Progress and Challenges in CTC Initiatives and E-Invoicing
INDIA
- CESTAT Weekly Round-Up
- India GST Department Uncovers ₹22 Crore Tax Evasion in Mobile Phone Dealers’ Searches
- India’s Shipping Firms Face GST Scrutiny for Past Dues and Service Supply from Head Office
- Supreme Court and High Court Weekly Round-Up
ISRAEL
ITALY
- Electronic invoices, electronic consideration and electronic payments: the data matching carried out by the Italian tax authorities
- Italy Adapts to Constitutional Court’s Ruling on Proportional Sanctions, Including VAT Paid
MALAYSIA
- Malaysia e-invoicing 3-phases from 1 Aug 2024
- Malaysia proposes new timeline for mandatory e-invoicing implementation in 2024 Budget
NETHERLANDS
- 15-month prison sentences demanded for large-scale e-commerce fraud with import VAT
- Analysis of the Use of an Apartment as a Residence and Office Space in the Netherlands
- Dispute and Assessment: Non-Admissibility and Rejection of Objections and Requests for Refund
- No VAT e-Commerce default fines until June 1, 2024
- VAT on mixed-use new-build complex deductible according to turnover method
NEW ZEALAND
NIGERIA
OMAN
POLAND
- Binding rate ruling: Pet Care Cream – 23% VAT
- How to Correct Incorrect GTU Code in JPK_V7 in Poland?
- Is Overestimation of Tax Amount Due to Incorrect Rate Considered an Imposed Tax? What About VAT Deduction?
- New Fruit Snack with 0% VAT
- Tax Office Can Remove VAT Register without Decision
- VAT Deductible for Infrastructure Expenses on Properties Before Sale or Lease
PUERTO RICO
RUSSIA
- Payment of indirect taxes when importing goods from a member state of the EAEU: clarifications from the Russian FTS
- Russia: Digital rights purchasers become VAT tax agents
- Russia’s Ministry of Finance clarifies how to determine the date of income from work for tax calculation
SPAIN
SWEDEN
TAIWAN
UKRAINE
UNITED ARAB EMIRATES
- Guidelines for Conversion of Non-UAE Dirham Amounts for Taxable Persons in the UAE
- The Impact of Vouchers and VAT on Businesses in the United Arab Emirates
UNITED KINGDOM
- HMRC awards contract for split payment development in UK VAT system
- Jurisdiction of First-tier Tribunal in Amending Date of VAT Group Membership – Appeal Dismissed
- MJL Contracts Ltd: Dispute over Default Surcharge for Late Payment of VAT
- UK Agency Loses £4.8m VAT Case Over Exempt Status of Accommodation Supplies
- UK Government Introduces Legislation to Disregard EU Indirect Tax Case-Law
- UK High Court Rejects Money Lender’s Appeal for VAT Refund in Landmark Case
- United Biscuits’ Appeal Dismissed: VAT Applicability to McVitie’s Blissfuls
- VAT and Excise: HMRC’s Policy and Draft Legislation
UNITED STATES
WORLD
- A Comprehensive Guide to Invoicing in SAP Ariba: Types, Process, and Entry Methods
- Global News and Views: October 2023 VAT TV World
- VATupdate.com Daily Newsletter – October 23, 2023
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