Working-out
My tennis club is not happy with me. They found out that I’m a VAT specialist, and now they’re blaming me for the increase in prices for tennis lessons.
The background is that, some time ago, the tax authorities have ‘clarified’ the VAT rate for sport-activities. Subject to the reduced rate is the ‘use of sporting facilities.’ Giving lessons is not the same as accommodating the sport. Unless the trainer also provides access to the tennis court. Which is why my tennis trainer increased his prices, applying the standard VAT rate, when the tax authorities announced this on their website.
The application of a reduced rate is always a topic that fuels many discussions and court cases. Specifically on this topic, there have been many questions to the courts. Riding horses in the forest is reduced rate, even though they are not staying at the riding school premises. But they start and end there, and therefore it can still be said that the people riding the horses are using the sporting facilities.
The same applies to kitesurfing and blow-karting on the (public) beach, as well as running groups, where the participants have a fixed place where they gather, and where people are welcomed, receive instructions, can change cloths, get treated (first-aid) for injuries, can go to the toilet, etc.
You can stretch it a bit too far, as the boatowner experienced when he argued that his boat was a sports accommodation, used for facilitating training, instructions, and practicing sailing. The court did not go along with this and compared this situation with ECJ C-432/15 (Baštová), where the ECJ decided that ‘making available’ is not (automatically and always) the same as (only) the ‘use of sporting facilities.’
There is a grey line, and there will always be discussions about this. The same with the qualification of sports as such, which seemed to have been decided in ECJ C-90/16 (The English Bridge Union). ‘No sweat is no sport’, seems to be the conclusion there.
Which brings me to the question: is karaoke a sport? The Dutch court decided that admission to a karaoke bar is not ‘admission to an event’, and therefore is standard rated. However, if I’m doing karaoke, I’m so nervous that I’m sweating a lot. And singing on a stage, even if it’s just playback, involves moving around. And everyone can (must) join, so if you enter the bar, you know you have to ‘exercise’. Could you argue that karaoke is a sport, and going to a karaoke bar is ‘using of sport facilities?’
Probably not, but it’s still nice think about VAT when you’re on that stage. Working-out. Perhaps not (just) physically, but mainly trying to work-out how you ended-up there…
Have a great week!
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.
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WORLD
- OECD Report: Progress and Challenges in Greenhouse Gas Emission Pricing
- What is VAT and how does it work?
- Tax Tech: To build, or not to build
- What is an API?
- API monetization: what strategy works best?
- com: Noteworthy VAT Updates and Rate Changes in November 2023
- Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023
- SAP BTP – Pillar I: Database and data management – What a tax function needs to know
- Free Peppol and XML document validator
- OECD Issues Report Tracking Countries’ Carbon Tax Measures
- How to find the right e-invoicing solution for your business
- What is a Tax Exemption Certification (And Does it Expire)?
- What is an EU Authorised Representative?
- How to unify all your API assets so they’re easier to consume
- Leveraging SAP DRC for e-Invoicing: The Key Benefits and Challenges
- Tax Master Data: A Critical Component of any Tax Departments Future Success
- How can Artificial Intelligence Help Close the VAT Gap
- Global 2024 VAT / GST Changes
- How to create a shortcut (app format) for www.vatupdate.com on your iPhone &…
WEBINARS / EVENTS
- GVC Webinar – Recording – VAT GST on Digital Services – Developments in Asia
- Webinar GVC – VAT/GST on Digital Services for Non-Resident Companies in Asia (Nov 29)
- Webinar – Recording – E-Invoicing in Belgium
- Webinar Taxback International – Transform the way you manage VAT Compliance and become ViDA ready! (Dec 12, 2023)
- Webinar – Recording – E-Invoicing in Spain
- Webinar: “Voluntary VAT registration” on December 6, 2023
- E-Invoicing Exchange Summit Asia (Dec 4-6, 2023)
AFRICA
- Interview with Head of the Egyptian Tax Authority about collection of VAT in dollars
- New Requirement: Egyptian Businesses Must Remit VAT in Foreign Currency
- Egypt Tax Authority’s Documentation Requirements to Speed up VAT Refund for Exported Products
- Egypt Tax Authority’s Documentation Requirements to Speed up VAT Refund for Exported Services
- Egyptian Tax Authority News: VAT Collection in Foreign Currency Limited to Authorized Entities
- New Foreign Currency VAT Exemption for Imports Eases Concerns, Says Finance Minister
- Egypt: Imports in Foreign Currency VAT
- New rules require companies to pay VAT in foreign currency, impacting Egypt’s business environment.
- Tax Collection in Egyptian Currency Limited to Licensed Entities: Ministry of Finance
- Ghana’s 2024 Budget: Extending VAT Zero-Rating for textiles and vehicles, reducing VAT on commercial properties and sanitary pads
- Expansion of Ghana’s e-VAT System to Include More Taxpayers in 2024
- Ghana issues Budget Statement and Economic Policy for the 2024 Financial Year
- Kenya Revenue Authority unveils guidelines for customs clearance at port of entry for passengers
- Kenya to Introduce Pre-filled VAT Returns in 2024 for Streamlined Filing Process
- Kenya pre-Filled VAT Returns 2024
- Kenya Simplifying VAT Return Filing Process with Pre-Filled Returns
- Simplified VAT Return Filing Process: Leveraging Technology for Improved Taxpayer Experience
- Kenya Revenue Authority to Pre-Fill VAT Returns for Simplified Tax Collection Process
- Kenya Implements eTIMS for Tax Invoices: Update on Invoice Generation and Deadline Extensions
- Nigeria Implements E-Invoicing to Boost VAT Revenues
- VAT on Non-resident Sales of Goods from January 1, 2024
- Discussion Paper on Modernising South African VAT Administrative Framework
- Understanding the Overpayment of VAT on Imported Goods: Legal Principles and Applicable Policies
- Implications of Securities Lending Arrangements and VAT Policy Changes: Official Publications and Penalties
- Customs Registration, Licensing and Accreditation: Appeal Process Explained
- Streamlining the Publication of VAT Rulings: New Template Requirement and Examples Provided
- Changes to Customs: Advance Payment Notification (APN) Number from 1 December 2023
- The Impact of the Tax Administration Amendment Bill on Non-Resident Employers in South…
AMERICAS
- Belize’s Clarification on General Sales Tax for Former International Business Companies
- Belize Tax Agency Issues Ruling on GST Treatment of Former International Business Companies
- Proposed GST/HST Changes: Psychotherapists and Joint Ventures
- Canada’s new reporting rules for digital platform operators take effect 1 January 2024
- Canada Fall Economic Statement Implementation Act 2023 Includes Digital Services Tax
- A Comprehensive Guide to VAT in Mexico: Rates, Registration, and Penalties
- SAT Releases Instructions for Carta Porte Supplement 3.0 for Various Modes of Transport
- Mexico Releases Updated List of Registered Non-Resident Digital Service Providers
- 2024 Sales Tax Trends and Updates: Navigating Compliance in a Changing Landscape
- Colorado Waste Tire Fee Decrease Effective January 1, 2024
- Additional Back to School Sales Tax Holiday Set to Begin January 1st in Florida
- Oregon Imposes New 988 Coordinated Crisis Service Tax
- Third-party payment processors and recipients get extra year of relief from stricter information reporting requirements
- Washington: Proposed Rule Reflects Expansion and Extension of Exemption for Some International Investment Management Companies
- Utah: Online Streaming Entertainment Company Owes Tax on Monthly Subscription Fees as Bundled…
- 5 Benefits of Sales and Use Tax Overpayment Reviews
- Understanding Sales Tax Obligations for International Customers
- Florida Bill Proposes Tax Break for Cryptocurrency Purchases
- Tennessee Implements Permanent Sales Tax Exemption for Firearm Safes and Safety Devices
- Rhode Island Eliminates Annual Sales Tax Reconciliation Return for Tax Year 2023 and beyond
- New York Considers Lowering Sales Tax Rate to Boost Small Businesses
- Colorado Department of Revenue Clarifies Sales Tax on Tips in Dining Establishments
- Colorado Department of Revenue Clarifies Sales Tax on Liquefied Petroleum Gas for Recreational Use
- Arizona Implements New Tax Threshold for Sales and Use Tax in Phoenix
ASIA-PACIFIC
- E-Payment Mandatory for VAT Deposits of Tk 10 Lakh and Above in Bangladesh
- Tariff Commission Recommends VAT Exemption for Indenting Services in Bangladesh
- Mandatory uploading of summary of SCN/Order on GST portal
- Claim for Refund of CENVAT Credit cannot be Denied in Absence of Reviewing or Reassessing of Self-Assessed Return
- GSTN issued Important advisory on Two-factor Authentication for Taxpayers to strengthen login security in GST portal
- Presentation on Annual Return (Form GSTR-9) and Reconciliation Statement (Form…
- GST Portal Update: GSTR-9 set to reflect Computation of ITC till Nov 30, 2023
- GST Appeal Amnesty Scheme 2023: Procedure and Provision for Filing Appeals Against Demand Orders
- 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
- Ahmedabad Municipal Corporation sells plots to avoid 18% GST burden
- Government Exploring Simplified GST Processes for E-commerce and Travel Industries to Ensure Compliance
- AAR under GST plagued by conflicting rulings, quality of orders
- GST council’s role only recommendatory: HC
- Finance Ministry Aims to Introduce Pre-Filled GST Return Form to Resolve Data Mismatch Issue
- Notification from Taxes Department on VAT Registration for Dealers in Dimapur Zone
- Hotels Demand Equal GST Rates for Restaurants to Compete with Standalone Establishments
- Weekly GST Communique dated November 27, 2023
- Recommendations of the 52nd GST Council can be considered for the computing Time Limit for filing an Appeal
- ITAT Weekly Round Up
- IMF Mission Chief Discusses Kazakhstan’s Economic Growth Prospects, Risks, and Policies
- Changes to the List of Goods Subject to VAT Offset Method will be Introduced
- Kazakhstan Tax Agency’s VAT Registration Requirement for Entrepreneurs:…
- FBR Gains Real-Time Access to Information and Databases for Enhanced Tax Enforcement
- Pakistan introduces new e-invoicing requirements to modernize transaction controls
- FBR Introduces Comprehensive Sales Tax Recovery Procedure for Tax Year 2024
- Sales Tax Act Allows Taxpayers to Appeal Inland Revenue Orders for Fairness and Transparency
- Proposed Measures in the Philippines: Changes to VAT and Tax Refund Processes
- Requirements for Refund or Credit of Input VAT for Zero-Rated Sales and Services in the Philippines
- Guidelines on VAT Immunity for Companies under CREATE Act in the Philippines
- Incentives unveiled for taxpayer cooperation in audits
- Taxpayers must follow the pre-litigation procedure before filing a lawsuit for revocation
- Taiwan Tax Refund: Convenient and Easy Process for Foreign Tourists
- Keelung Customs Urges Customs Brokers to Strengthen Personal Data Protection Measures
- Registration of Tax Status Required for Individuals Engaged in Profitable Online Sales
- Businesses using unified invoices must proactively issue invoices to consumers, warns the Ministry of Finance
- Incentives for Taxpayer Cooperation in Audits: Taiwan’s National Tax Bureau Offers Benefits for Profit-Seeking Enterprises
- Rules for Tax Exemptions on Transfers of Digital Investment Tokens: A Notification from Thai Revenue Department
- Thai Government Relaxes VAT Refund Rules to Boost Tourism and Economy
- VAT Refund for Tourists: Updates on Criteria and Procedures
- Update on Vat Reduction: True or False
- Announcement re travellers to claim a VAT refund for eligible purchases (254)
- Announcement: Criteria, methods, and conditions for travellers who claim a refund of VAT
- Announcement regarding the characteristics and criteria of registered operators who sell…
- Vietnam Extends VAT Rate Reduction to Boost Economy Amidst Pandemic and Natural Disasters
- VAT Tax Reduction Extended to June 2024: Business Support for Tax Compliance and Reporting
- Proposal to repeal the Circular guiding the implementation of VAT on the list of imported goods
- Vietnam extends 2% VAT cut till June 2024
- Vietnam to Extend VAT Cut until Mid-2024 to Support Economy
EUROPE
- ECJ Customs (C-654/22) – AG Opinion – REACH Compliance Requirements for Customs Warehoused Substances
- ECJ Case on VAT for Company Cars: Overview and Implementation in Luxembourg, France, Belgium, and Germany
- ECJ VAT Case C-594/23 (Lomoco Development and Others) – Questions – Is land with a pre-cast…
- ECJ Confirms 50% Customs Fine for Shortfall in Duties in Hungarian Case
- Comments on ECJ Customs C-366/22: Factors that influence the tariff classification of goods
- 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
- ECJ Rejects Request for Expedited Procedure on Customs Assistance Centres: Centro di Assistenza Doganale Mellano (Case C-503/23)
- Comments on ECJ C-532/22: Video chat business – whether place of supply of B2B service was under Article 53
- New ECJ VAT Case C-680/23: Modexel vs. Portugal
- Comments on ECJ C-606/22: Refund of overpaid VAT in the event of an inflated VAT rate on the receipt
- Agenda of the ECJ VAT cases – 1 Judgment, 2 AG Opinions announced till December 21, 2023
- How many ECJ VAT cases raised per EU Member State in 2023?
- ECJ Customs C-366/22 (Viterra Hungary Kft.) – Interpretation of Combined Nomenclature for Imported Products
- Flashback on ECJ cases C-468/93 (Gemeente Emmen) – Definition of the term ”building land”
- Flashback on ECJ cases C-63/92 (Lubbock Fine) – Scope of VAT Exemption for Letting…
- VAT Committee Considers that Individuals Regularly Selling In-Game Assets are Subject to VAT
- New Reporting Obligations for EU Financial Institutions: Central Electronic System of Payment Information (CESOP)
- Commission President advances global cooperation on carbon pricing in high-level event at COP28
- DAC7 and the difficulties involved in data acquisition and validation
- Carbon tax – first CBAM reports by January 31, 2024
- Carbon Border Adjustment Mechanism (CBAM): Obligations and Implications for Importers and Producers
- EU Implementing New Registration and Reporting Rules from January 2025
- How to Get a VAT Number in the EU
- What is a VAT Number?
- European Commission Provides New Guidelines for Payment Information System for Payment Service…
- EU Police Arrest Suspect in €85M VAT Fraud Scheme: Unravelling a Criminal Mastermind
- European Parliament Adopts Opinion on ViDA Package to Modernize EU’s VAT Regime
- ETAF’s Statement on Rationalising EU Reporting Requirements in Tax Area: DAC6 reporting main issue
- European Parliament Approves VAT Resolutions to Combat Fraud and Protect Taxpayer Rights
- EPPO’s ‘Goliath’ Investigation Targets €85 Million VAT Fraud Ring
- Group on The Future of VAT – Minutes of its 43rd Meeting
- Guidelines for the reporting of payment data from payment service providers and transmission to the Central Electronic System of Payment information (CESOP)
- Malta Implements EU VAT Reporting Obligations for Payment Service Providers
- EU Lawmakers Seek One-Year VAT Reform Pause
- EU completes ratification of state-of-the-art trade agreement with New Zealand
- ViDA doesn’t achieve political agreement in 2023
- Difficult progress Vat in the Digital Age
- European Parliament Votes for One-Year Delay in VAT Implementation for Digital Age
- Parliament proposes one-year delay for ViDA proposals to update EU VAT regime
- European Parliament Passes Resolutions on VAT Rules to Combat Fraud and Protect Taxpayer Rights
- End of Connections via Federal Token for E-Services from January 31, 2024
- Postponed Accounting System for Import VAT in Belgium: Conditions and Benefits Explained
- Bosnia and Herzegovina Raises VAT Registration Threshold to BAM 100,000
- Increase in VAT registration threshold to 100,000 KM
- Bosnia and Herzegovina Increases VAT Registration Threshold
- Analysis of fiscalization system data for the period from January 1, 2023, to November 30, 2023
- Approaching Deadline for Fiscalization Requirements on Tips in Croatia
- Understanding the SAF-T Cash Register Export Standard in Denmark
- Conviction for Tax and VAT Fraud, Illegal Shareholder Loans, and Partial Statute of Limitations
- Conviction for Serious VAT Fraud and Withholding Tax Fraud by Co-habitants – Østre Landsret
- Denmark to Introduce New Domestic Reverse Charge VAT Rules in 2024
- Denmark’s new domestic reverse-charge VAT rules apply beginning 1 January 2024
- NemLog-in (MitID) Experiencing Instability: Service Unavailable for Citizens and Businesses
- Calculation of VAT reimbursement for a Danish insurance company with a fixed establishment in…
- Denmark Implements New Domestic Reverse-Charge VAT Rules for Telecommunications…
- Understanding the Impact of French Fiscalization Requirements on Cash Register Systems
- French Senate Approves Earlier E-Invoicing Timeline for Large Firms
- VAT in France: Applicable Rates for Admission Fees to Cultural and Recreational Activities
- The French Senate approves new timelines for France e-invoicing
- France Moves to Impose VAT on Airbnb Rentals to Address Competition Imbalances
- France B2B e-invoicing new proposed July 2025 launch
- Paris 2024 Olympic Games – How to claim back your VAT in France?
- New Timeline Suggested for French e-Invoice System
- Taxability of Continued Fitness Studio Payments During the Corona Lockdown: A Summary
- November 2023 VAT Conversion Rates announced by BMF
- Recent legislative update for mandatory e-invoicing
- German e-invoicing mandates: Deutschland Xrechnung
- VAT Changes in Germany’s Tax Reform Bill and Future Financing Law: Impact on Businesses
- German VAT manual
- Determination of late payment interest for VAT does not violate Union law
- Publication of the officially prescribed dataset and dataset description
- Webinar – Recording – E-Invoicing in Germany
- What is the (draft) timeline of the E-Invoicing mandate in Germany?
- CESOP: Payment data aids EU VAT combat
- Germany: Current Status of B2B E-Invoicing
- The Official VAT Handbook 2022 is Now Available Online
- E-invoicing in Germany: Law Enters Mediation Process for National Obligation in B2B Sector
- Will the tax interest rate increase in 2024?
- E-Invoicing in Germany: A Complete Guide to the Mandated Use of Electronic Invoices
- Future Financing Act: VAT Exemption for Management of All Alternative Investment Funds
- Greece: Cryptocurrency Transactions Not Exempt from VAT, States Complaints…
- Changes in myDATA fines: Final provisions submitted to the Parliament
- Greece Finance Ministry: Gov’t Trying to Close VAT Gap with European Average
- AADE and Greek Ministry of Finance Extend Deadlines and Improve MyDATA Reporting System
- Greek Government Aims to Close VAT Gap with European Average, Says Deputy FinMin
- Proposed VAT Changes in Greece’s 2024 Budget: Permanent Reductions and Rate Reversions
- Greece Tax Agency Issues Circular on VAT Exempt Services for Over-the-Counter Derivatives
- VAT Applies to Cryptocurrency Sales – Transactions Not Exempt from VAT (Article 22 Law 2859/2000)
- Expiration of tax relief measures for electric modes of transport
- Iceland Tax Agency Clarifies VAT Treatment for Import and Resale of E-Vehicles
- Iceland Removing VAT Reliefs for Electric Vehicles
- Ireland Releases New VAT Guidance for Cost Sharing Groups
- Updated Guidance on VAT Treatment of Portfolio Management Services
- Ireland Issues New VAT Guidance for Cost Sharing Groups
- Methods for Calculating the 2023 VAT Advance Payment: Which One to Use?
- Italy Implements Mandatory Electronic Invoicing for All Businesses from 2024
- Authorization request to access the CBAM Register starting from December 4th
- VAT Treatment for Foreign Invoices: SumUp POS Commissions
- Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy
- Transfer of fuels and suspension of VAT: the use of abnormal refund
- Italy Issues Provision for Implementation of DAC7 Requirements
- New reporting obligations for payment service providers with reference to cross-border payment (“CESOP”)
- Italy Implements New Rules in 2024 to Combat VAT Fraud in Cross-Border E-Commerce
- Transfer of Motor Fuels – Incorrect Application of Regular Regime Instead of Tax Suspension
- New Directive Requires Online Platforms to Share Information with Tax Authorities
- VAT deduction option for entertainment activities: when is it convenient to exercise it?
- Luxembourg to Reinstate VAT Rates on 1 January 2024
- End of Temporary VAT Rate Cuts in Luxembourg: Reinstatement of Former VAT Rates in 2024
- Luxembourg Implements Reverse Charge on B2B Sales of High Value Goods to Prevent VAT Fraud
- Luxembourg VAT returns to 17% Jan 2024
- Luxembourg’s VAT Rates Increase from 2024: Standard Rate at 17%
- Malta Introduces Reduced VAT Rate for Specific Services in 2024
- How is the letting of immovable property treated in Malta?
- What are the compliance obligations related to VAT returns in Malta?
- Implementation of Error Notification Mechanism for TVA12 Form Completion 30/11/2023
- Moldova introduces tax amendments for VAT deductions and exemptions on domestic goods
- The Netherlands is revolutionizing public procurement with peppol and ViDA
- Lump Sum Payment and Rental Termination
- Case: Arguable position due to preliminary questions to CJEU.
- The Tax Consequences of the Election Results
- Is the compensation for termination of a lease subject to VAT?
- Revision of previously deducted VAT for apartment not used for business purposes
- Difficult Progress of VIDA in the Digital Age: Negotiations and Implementation Challenges
- Public documents released on VAT for share transactions under the Open Government Act
- Revising VAT deduction for a newly built apartment: implications and legal considerations
- Should a Homeowners Association charge Dutch VAT on EV charging?
- Documents made public about VAT on share transactions
- VAT on charging sessions at an Owners’ Association
- Customized tax interest for payroll and VAT as of January 1, 2024
- VAT on new-build apartments is not deductible
- Correct VAT reassessment for car dealer; penalty fines annulled
- Documents on VAT in share transactions partially made public
- Belastingdienst releases 19 documents on VAT for share transactions
- Registration for EU Portal for CBAM Goods is Now Live
- VAT reassessment for privately rented property leads to additional VAT bill
- No confidence is generated because the refund decision explicitly states that the amount to be refunded can still be corrected after inspection
- Application of zero tariff for horse exports to the US has not been made plausible
- Rates of interest on tax change from 1 January 2024
- No zero rate for delivery of horse year before export
- No reduced VAT rate for karaoke booth rental
- Plaster shoes fall under the reduced VAT rate
- Poland’s Proposed SAFT Adjustments and Mandatory Electronic Invoicing for Improved Tax Reporting
- Poland publishes two draft acts on e-invoicing via KSEF
- Start of public consultations on the KSeF system obligation
- WSA: Removal from the VAT register does not exempt from court costs
- When is issuing e-invoices mandatory?
- Webinar – Recording – E-Invoicing in Poland
- NSA to Determine the VAT Rate for Assignment of a Developer Agreement
- Ruling: No Right to Deduct VAT on Invoices for Expenses Related to Sewage Treatment Plant Construction
- VAT applies to the sale of rights to future profits
- VAT Overpayments in Consumer Transactions: Will the CJEU Ruling Benefit Taxpayers? Insights…
- Difference and Rules for Issuing Invoices and Receipts: Learn the Basics
- R&D relief as support for the implementation of KSeF
- Webinar – Recorded session – Embracing Poland’s e-Invoicing Revolution
- Training related to the industry or profession without VAT
- Supporting local development of rural areas without the right to deduct VAT
- Implementing KSeF: Reducing corrections in VAT
- Poland Extends Food Inflation VAT Rate to 1 Jul 2024
- There are new draft regulations on KSeF
- KSeF in local governments – even more problems than in business
- A new Draft on changes to JPK_VAT released by the Polish Government
- Extension of Zero percent VAT Rate on Foods, Waiver of Tax on certain Financial Institutions
- Extension of 0% VAT on food in 2024. “Marshal Hołownia does not submit the project for deliberation in the Sejm”
- Update of API for National e-Invoice System and Taxpayer Application KSeF in production environment
- Ruling: Spice Oil subject to 0% VAT
- Changes in Regulations Required for Mandatory Use of National e-Invoice System
- Extension of 0% VAT on food in 2024. “Marshal Hołownia does not submit the project for…
- Ruling: VAT Rate for Hemp Dried Herb is 8%
- Changes in Mixed Sales Settlement for VAT 2023/2024
- Exclusion of a taxpayer from the VAT register
- Free Tools for Issuing e-Invoices in the National e-Invoice System (KSeF)
- Ruling: Bovine collagen hydrolysate – 23% VAT rate
- Poland Implements Changes to Deposit System: New VAT Regulations and Reusable Packaging
- Poland’s Ministry of Finance Seeks Public Input on E-Invoice Regulations
- Mandatory KSeF – lack of relevant information 7 months before the start
- Consultations on regulations on the universal National e-Invoice System (KSeF)
- RTC Webinar – Embracing Poland’s e-Invoicing Revolution: Preparing for July 2024 (Nov 28)
- 1-year delay on the SAF-T Accounting to 2025
- Portugal Delays QES and SAF-T Requirements, Making Qualified Signature Optional for Another Year
- Romania Raises VAT Rate on Sugary Foods, Restaurant, Catering, and Cultural Services
- Romania VAT Rates and Compliance Explained
- Mandatory B2B E-Invoicing and E-Reporting Roll-out in 2024 in Romania
- Expanded list of equipment exempt from VAT on import, effective from November 29, 2023
- Russia Exempts from VAT Import of Equipment for Subsea Cable Burial
- Recovering Spanish VAT on Expenses: Rules, Process, and Potential Limitations
- Spain Ministry of Finance seeks feedback on draft order for income tax and VAT rules
- Refund of improperly charged VAT instalments
- VAT Exemption for the Transfer of a Ship by an Inactive Company: DGT Consultation
- New Spanish Packaging Regulations and Compliance Requirements
- Are Verifactu and e-invoice obligation one and the same?
- Bizkaia: Postponement of Batuz obligations for SMEs Approved
- Expected Implementation Date of B2B e-Invoice in Spain
- VAT Compliance in Spain for Businesses
- Swedish authorities are repealing the Application of Internet-based Online Games decision
- Prescribed Requirements for VAT Invoices in Sweden: Quantity, Scope, and Type Information
- Adjustment of input tax deduction for changed use of a solar power plant
- Sweden’s Updated Invoicing Guidelines: Clarification on Complete Invoice Requirements
- Tax Reporting Obligations for Platform Operators: A Guide for Sellers
- Quantity, scope, and type of goods/services performed mandatory information on an invoice
- Switzerland VAT Guide 2023: Rates, Thresholds, and Penalties for Businesses
- Switzerland Launches Consultation on Lowering Import VAT Exemption Threshold in Tourist Traffic
- Switzerland to Abolish Import Duties and Simplify Tariff Structure to Boost Trade and Lower Costs
- Consultation opens on lowering the tax-free limit in tourist traffic
- Swiss VAT Rate Changes for 2024
- Swiss VAT Rise to 8.1% Jan 2024
- Important Changes to Swiss VAT Rates Effective January 1, 2024
- Omnibus Bill in Depth: New Rules Extend VAT Exemptions, Introduce Participation Fees for Tax-Related Information Sharing
- Turkiye removes right to deduct import VAT calculated due to certain trade policy measures
- Advancing the Technology Landscape: RTC’s OEM Partnership with SAP
- Extension granted for e-ledger submission deadline
- Turkey Removes Right to Deduct Input VAT on Imports
- Turkey Implements Restrictions on VAT Refunds for Dumped Goods
- Deduction of import VAT in certain cases has been abolished!
- Türkiye Abolishes Deduction of VAT on Imports
- Court fee compensation is not subject to VAT
- Transitional operations for fuel supply before/after 01.07.2023: what about VAT?
- Transfer of rights: should VAT be charged?
- Budget reimbursement of VAT amounts to taxpayers in case of cancellation of VAT taxpayer registration
- Excel Templates for VAT and Tax Invoices: Video & Tax Bulletin
- Publication of Autumn Finance Bill and NIC rate reduction bill to implement announced measures
- How to fill in and submit your VAT Return (VAT Notice 700/12)
- VAT Exemption Denied: FTT Rules Intra-Group Services as Single Supply
- No Right to Retrospectively Amend VAT Group Joining Date, Confirms UK Upper Tribunal
- HMRC Extends Trader Support Service (TSS) to Aid Trade between Great Britain and Northern Ireland
- Simple Energy Ltd – FTT – Refer a friend scheme – whether £50 credit was a discount – no – taxpayer loss
- Gap Group Ltd – FTT – Plant hire and supply of fuel – whether separate supplies – yes – taxpayer win
- Official Statistics Value Added Tax (VAT) annual statistics
- UK’s European Scrutiny Committee shares concerns over EU’s iOSS reform
- UK Plastic Packaging Tax: Updates and Regulations
- UK Government Announces Amendments to VAT Rates in Autumn Statement 2023
- GAP Group Ltd: VAT treatment of fuel supplies in plant hire
- Indirect Tax Measures in UK Autumn Statement 2023: Overview and Updates
- Chairman of British Fashion Council Urges Government to Delay VAT Rise
MIDDLE EAST
- E-invoicing without prior approval from tax authority
- Bahrain Tax Agency Provides VAT Deregistration Guidelines in English
- Bahrain’s Updated VAT Guide: Issuing Electronic Documents without Prior Approval from NBR
- Bahrain NBR Updates VAT General Guide with New Electronic Document Conditions
- Bahrain’s NBR Hosts Virtual Workshop on VAT Invoices Compliance
- Detailed Guidelines for E-Invoicing – Version 2
- Saudi Arabia Announces Criteria for Ninth Wave of E-Invoicing Implementation
- Register for ZATCA’s Online Workshop on E-Invoicing Integration in Saudi Arabia
- Ministerial Decision on the Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices
- Everything you need to know about VAT in the UAE
- UAE VAT Revenues Surpass AED 147 billion, Says Ministry of Finance
- Additional eligibility conditions for tax agents published by UAE Federal Tax Authority (FTA)
