VATupdate.com Daily Newsletter – December 5, 2023

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Headlines December 5, 2023

• ECJ C-532/23 (Lear Corporation Hungary) – Questions released – Late VAT Refund: Implications for Late Payment Interest
• What is GENA?
• France – E-invoicing Mandate in France Possibly Introduced Earlier Than Expected
• Poland – MF: Free tools are enough to issue invoices in KSeF

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• VATupdate Newsletter Week 48 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

• Bahrain eliminates tax authority approval requirement for e-invoice issuance
• Updated VAT guide

BELGIUM

• Implementation of the VAT Rates Directive for Online Events and Margin Scheme for Antiques, Art, and Collectibles Approved by the Council of Ministers.

CANADA

• Canada Introduces Legislation Allowing for Implementation of Digital Services Tax

EUROPEAN UNION

• Digital Platforms – Deemed Supplier Liabilities
• What is GENA?

EUROPEAN UNION/ HUNGARY

• ECJ C-532/23 (Lear Corporation Hungary) – Questions – Late VAT Refund: Implications for Late Payment Interest

FRANCE

• E-invoicing Mandate in France Possibly Introduced Earlier Than Expected

GERMANY

• Germany’s staged B2B e-invoicing introduction schedule extended

IRELAND

• Irish Revenue Provides Guidance on the VAT Treatment of Cost Sharing Groups

LUXEMBOURG

• Reversion to Standard VAT Rates in 2024

NETHERLANDS

• Entry into force of the Transitional period for the introduction of the carbon correction mechanism at the border
• Redemption payment upon termination of VAT-taxed rental is also taxed with VAT
• Supplementary Margin Scheme and Place of Virtual Services in VAT Act published
• VAT on sketch design for construction of a building is not deductible

POLAND

• A Christmas gift from a contractor may be tax-inclusive
• MF: Free tools are enough to issue invoices in KSeF
• Poland raises 2024 Intrastat threshold

UNITED KINGDOM

• HMRC Collection: VAT refunds using the DIY housebuilder scheme

WORLD

• Taxing issues around AI
• VATupdate.com Daily Newsletter – December 4, 2023

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