VATupdate.com Daily Newsletter – December 1, 2023

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Headlines December 1, 2023

• VATupdate.com: Noteworthy VAT Updates and Rate Changes in November 2023
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023
• Estonia’s Ministry of Finance Proposes B2B E-Invoice Options in Upcoming Accounting Act Amendment
• This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
• Portugal – 1-year delay on the SAF-T Accounting to 2025

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• VATupdate Newsletter Week 47 2023
• 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 46 & 47/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in October 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 December 7, 2023
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in October 2023
• VAT Rates
  • October 2023 – Main VAT rate changes/updates/news on VATupdate.com
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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BAHRAIN

• E-invoicing without prior approval from tax authority

BELGIUM

• End of Connections via Federal Token for E-Services from January 31, 2024
• Recovering Belgian VAT on Expenses: Rules, Exclusions, and Refund Procedures

BELIZE

• Belize’s Clarification on General Sales Tax for Former International Business Companies

BOSNIA AND HERZEGOVINA

• Bosnia and Herzegovina Raises VAT Registration Threshold to BAM 100,000

CHILE

• Chile: Tax Implications of “Housing Emergency Plan” and Other Tax Developments

COLOMBIA

• Colombia’s Initiative: Introducing Arbitration for Tax and Customs Disputes

EGYPT

• Interview with Head of the Egyptian Tax Authority about collection of VAT in dollars

ESTONIA

• Estonia’s Ministry of Finance Proposes B2B E-Invoice Options in Upcoming Accounting Act Amendment

ECJ

• New ECJ VAT Case C-726/23: Arcomet Towercranes vs. Poland
• This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
• Flashback on ECJ cases C-63/92 (Lubbock Fine) – Scope of VAT Exemption for Letting of Immovable Property

EUROPEAN UNION

• Carbon tax – first CBAM reports by January 31, 2024
• DAC7 and the difficulties involved in data acquisition and validation
• EU Customs Code Committee Proposes Work Programme for Union Customs Code Revision (2023)

FRANCE

• French Senate Approves Amendment for Earlier E-Invoicing Implementation for Large Firms
• French Senate Approves Earlier E-Invoicing Timeline for Large Firms
• VAT in France: Applicable Rates for Admission Fees to Cultural and Recreational Activities

GERMANY

• German e-invoicing mandates: Deutschland Xrechnung
• German VAT manual
• Recent legislative update for mandatory e-invoicing
• VAT Changes in Germany’s Tax Reform Bill and Future Financing Law: Impact on Businesses

GREECE

• Greece: Cryptocurrency Transactions Not Exempt from VAT, States Complaints Settlement Directorate

INDIA

• GST Appeal Amnesty Scheme 2023: Procedure and Provision for Filing Appeals Against Demand Orders
• GST Portal Update: GSTR-9 set to reflect Computation of ITC till Nov 30, 2023
• GujRERA Launches RERA 2.0 Portal to Ensure Compliance with GST Regulations
• Uttar Pradesh passes bill implementing 28% GST for online gaming, casinos and horse racing

ITALY

• Authorization request to access the CBAM Register starting from December 4th
• Italy Gazette Publishes Law Supporting Businesses and Households Amid Rising Energy Prices
• Purchase of Tax Credits from Fiscal Bonuses: Clarification on Tax Qualification

LUXEMBOURG

• Luxembourg Implements Reverse Charge on B2B Sales of High Value Goods to Prevent VAT Fraud
• Luxembourg to Raise VAT Rates in January 2024, Ending Temporary Reduction

MALAYSIA

• Malaysia to Impose Sales Tax on Low-Value Imports Starting January 2024

MOLDOVA

• Implementation of Error Notification Mechanism for TVA12 Form Completion 30/11/2023

NETHERLANDS

• Case: Arguable position due to preliminary questions to CJEU.
• Lump Sum Payment and Rental Termination
• The Tax Consequences of the Election Results

NEW ZEALAND

• Understanding GST Treatment for Unit Title Bodies Corporate: Interpretation Statement IS 23/08

POLAND

• Start of public consultations on the KSeF system obligation
• Webinar – Recording – E-Invoicing in Poland
• When is issuing e-invoices mandatory?
• WSA: Removal from the VAT register does not exempt from court costs

PORTUGAL

• 1-year delay on the SAF-T Accounting to 2025

ROMANIA

• Romania Raises VAT Rate on Sugary Foods, Restaurant, Catering, and Cultural Services

SLOVENIA

• Planned Unavailability of eDavki and G2G Services, 2nd – 3rd December 2023

SPAIN

• Understanding VAT Rates on Admission Fees for Cultural and Professional Activities in Spain
• Webinar – Recording – E-Invoicing in Spain

TAIWAN

• Taiwan Tax Refund: Convenient and Easy Process for Foreign Tourists
• Taxpayers must follow the pre-litigation procedure before filing a lawsuit for revocation

THAILAND

• Thai Government Relaxes VAT Refund Rules to Boost Tourism and Economy

UKRAINE

• Webinar: “Voluntary VAT registration” on December 6, 2023

UNITED STATES

• 5 Benefits of Sales and Use Tax Overpayment Reviews
• Utah: Online Streaming Entertainment Company Owes Tax on Monthly Subscription Fees as Bundled Transactions
• Washington: Proposed Rule Reflects Expansion and Extension of Exemption for Some International Investment Management Companies

UZBEKISTAN

• Customs Duty Exemption for Confectionery Enterprises in Uzbekistan

WORLD

• API monetization: what strategy works best?
• Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)
• VATupdate.com Daily Newsletter – November 30, 2023
• VATupdate.com: Noteworthy VAT Updates and Rate Changes in November 2023
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023

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