Indirect
What makes VAT so much fun? I think that this lays in the fact that it’s something that applies to every transaction. It happens all around you and we recognize the topics and cases in our day-to-day work and activities.
Most of the fun comes from case-law. This is because the cases come from ‘the real world’. They are from situations that can occur everywhere, and they therefore appeal to the imagination.
For example, the Dixons-case, where someone paid for goods with a fake credit card. That can happen to any seller. The question was if the seller could ask for a refund of VAT, because a false credit card was used. The ECJ decided that this was not possible, because the seller still received the payment from the credit card company. From a VAT point of view that makes sense, even though, in practice, using a false credit card is experienced the same as theft (as the seller also declared).
Some topics are just funny in themselves, touching subjects that make people giggle and are interesting to tell at birthday parties. Such as the Fenix-case, where insight is given in the operations of the OnlyFans website. Even though OnlyFans has an average of 420 million monthly users, nobody has ever been there or know what the website is about. And thus, it’s great to learn more about it in an ECJ-case.
VATupdate.com does not have 420 million users (yet). Perhaps if we just keep publishing all the VAT news from around the world, every day, we may get there. Or not. In any case, we are happy to make this website for you. If you like the website and us, leave a message on our LinkedIn page.
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
- EU and Chile sign modern and ambitious trade and political agreements
- VATupdate once again recognized by the Global Tax Technology Community
- How to create a shortcut (app format) for www.vatupdate.com on your iPhone & Android Phone?
- Selling online globally: the hidden complexities of filing and paying VAT
- 2023 report on tax administration highlights trends regarding digital transformation
- Tax Compliance Sourcing Strategies
- 4 types of APIs and what makes each one unique
- Which countries have introduced OECD’s SAF-T (Update Dec 15)
- The Mercosur-European Union trade agreement is back in the deep freeze
- Embracing Digital Evolution: WCO Unveils Study on the Digitalization of the Certificate of Origin
- Understanding the Differences: Tax Compliant Invoicing vs E-Invoicing
- Global Tax Policy and Controversy Watch | December 2023 edition
- E-Invoicing Developing Rapidly in Asia Pacific
- 2023 Revenue Statistics Report: Tax Levels and Structures in OECD Member Jurisdictions
- Understanding the Distinction Between VAT Compliance and VAT Reporting
- The Role of Technology in CPG Innovation: Trends, Strategies, and Tax Compliance
- Navigating the Complexities of E-Invoicing and CTCs: Strategies for Compliance and Success
- UK Businesses Avoid International Expansion Due to US Sales Tax Complexity
- VAT Technology Solutions: Key Requirements for Global Enterprises in the Digital Age
- January 2024 VAT and GST Changes: What you need to know
- Belarus and Equatorial Guinea Sign Agreement on Mutual Administrative Assistance in…
- OECD Report: Pricing Greenhouse Gas Emissions in 72 Countries
- Is the Decline of Global VAT a Cause for Concern?
WEBINARS / EVENTS
- E-Invoicing Exchange Summit Middle East & Africa (Feb 13 & 14, 2024)
- Webinar Taxback International – Transform the way you manage VAT Compliance and…
AFRICA
- VAT Changes Amid Economic Reforms and Push for Foreign Investment
- Egypt Implements VAT Changes to Boost Foreign Currency
- ETA Releases Guidelines on Reverse Charge Mechanism for Imported Services: Key Points and Penalties
- GRA Summons Companies for VAT Breaches, Arrests Woman Behind Supermarket Chain
- Ghana’s Government Plans VAT Rate Review in 2024 Budget
- Enhancements to VAT Assessments: Understanding Estimated Assessments and Submission Requirements
- South Africa To Issue VAT Estimated Assessments
AMERICAS
- Introducing the Bond for the Reconstruction of a Free Argentina: A Financial Solution for Import Debt
- Changes to Import and Foreign Exchange Regulations in Argentina: Decrees and Resolutions Published
- Brazil’s Lower House Approves Landmark Consumption Tax Reform to Boost Economic Growth
- New Judgments at Superior Court of Justice Regarding PIS, COFINS, and ICMS-ST Calculation Bases
- E-Invoicing Validation of GTIN codes in Group III
- Milwaukee Implements Six New Sales Tax Rates, Making Calculations More Complicated
- Illinois: Telecom Agrees to Settle Qui Tam Whistleblower Suit Alleging Failure to Collect Taxes on Mobile Phones
- Chennai tribunal gives split verdict over GST on salaries to expats
- North Carolina: Letter Ruling Addresses Taxability of Electronically Transmitting Reformatted Messages
- Understanding Michigan’s Data Center Tax Reporting: Requirements, Deadlines, and Impact on State Revenue
- Changes to Colorado State-Administered Local Sales Tax Rates Effective January 1, 2024
- Loveland, Colorado Eliminates Sales Tax on Food for Home Consumption Starting 2024
- Mineral County, Colorado Repeals 2% Use Tax on Building Materials Starting 2024
- Services: Understanding the Complexities of Taxation
- USA: CBP shares top five tips to avoid online scams
- Tennessee Updates Sales and Use Tax Manual: Important Changes for Businesses
- Washington Department of Revenue Provides Comprehensive Guidance on Crowdfunding Sales Tax Treatment
- Wisconsin Bans Phantomware and Automated Sales Suppression Devices in Tax Practices
- Washington Department of Revenue Updates Sales Tax Guidance for Crowdfunding Donations
- Sales Tax Liability: Personal Responsibility for CEOs, CFOs, and Directors
- Tennessee Implements New Sales Tax on Hemp-Derived Cannabinoid Products
- Maryland Tax Court Allows Apple’s Challenge to Digital Advertising Tax to Proceed
- Philadelphia Department of Revenue’s Voluntary Disclosure Program for Tax Compliance
- Deli Operator Held Liable for Sales Taxes on Party Platters Due to Preparation Work
- Taxability of Termination Fees and Rental vs License of Real Property in Washington State
- Deadline Extension for Mandatory Inclusion in Electronic Fiscal Receipts Regime (CFE) for VAT Taxpayers
- Exportations in 2023 will be the second most important in history, according to BROU
- Delgado: Free zones contributed to the country’s development and diversified exports
- Tax Authority Extends Deadline for Taxpayers Electronic Invoicing System
ASIA PACIFIC
- Baku State Customs to use artificial intelligence to inspect cars
- Over 752 thousand manats of VAT amount returned to consumers in Nakhchivan
- Revamping VAT Collection: New Strategies for Attracting Consumers and Boosting Revenue
- FBCCI President Urges to Stop Harassment for VAT and Tax Collection
- Observance of ‘VAT Day’ today and upcoming ‘VAT Week’ from December 10-15
- New E-Invoicing Requirement: Taxpayers with AATO of Rs.5 Crore and Above Must Include at Least 6 Digit HSN in Invoices from Dec 15
- Supreme Court and High Court Weekly Round-Up
- Tax on expat salaries: Japan firm’s India unit gets interim relief on GST
- Cancellation Of GST Registration failed due to Technical Glitches: Delhi HC Application for Cancellation of…
- ITAT Weekly Round Up
- Comprehensive Checklist for Outward Supplies for GSTR-9 and GSTR-9C
- Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid
- Reconstituted GoM to Reconsider GST Rate Rationalisation
- Kerala High Court Holds No Interest to be Levied for Delay in Tax Remittance Due to GST Portal Issues
- Interim Relief Granted to Japan Firm’s India Unit on GST Tax on Expat Salaries
- Finance Minister Introduces CGST (Second Amendment) Bill, 2023 in Lok Sabha
- GST E-Way Bills: A Complete Practical Guide to Logistic Compliance
- 12% GST Applicable on Job Work Done on Goods Owned by Other Registered Persons under GST
- Surge in AI-generated GST notices overwhelms Indian businesses
- India B2B e-invoicing; extension to B2C 2026
- Rising GST Evasion in India: Maharashtra Dominates, Recovery Efforts Fall Short
- State GST Department Uncovers Tax Evasion of Over ₹100 Crore at Thrissur-based Firm
- 15k Crore Of GST Fraud, All You Need To Know About Input Tax Credit Scam – Explained
- Malaysia Announces Effective Date for Low Value Goods Tax Imposition in Official Gazette
- Proposed service tax rate-hike from 6% to 8% per 1 March 2024
- Understanding the GST Treatment of Subdivision Projects: Inland Revenue’s Guidelines and Implications
- Understanding the GST implications of subdivision projects
- FBR Forms Committee to Evaluate Digital Invoicing Applications for Enhanced Tax System Integration
- Notification: Committee Formation for Evaluation and Grant of Sales Tax Integration Licenses
- FBR Releases HS Code List for Tax Input Adjustment on Raw Materials
- FBR Introduces Solution for Confirming Electronic Notice Receipt, Enhancing Transparency and Efficiency
- Commissioner Empowered to Suspend Sales Tax Registration Without Notice: FBR’s New Rule for 2024
- FBR Introduces Updated Rules for Sales Tax De-registration Procedure
- FBR Extends Electronic Invoicing Requirement to FMCGs for Transparent Taxation System
- FBR Introduces Amended Rules for Sales Tax Integration to Enhance Transparency and Efficiency
- Procedure for Changing Particulars in Sales Tax Registration: Guidelines for Tax Year 2024
- Amendments to Sales Tax Rules for Integration of Retailers and Electronic Invoicing
- Mandatory Sales Tax Registration Requirements for TY2024: New Rules and Consequences
- New Sales Tax Registration Rules for Tax Year 2024: Simplifying and Enhancing the Process
- Parliament passes VAT bill and Committee Stage amendments
- VAT Bill and Committee Stage Amendments Passed by Parliament
- Sri Lankan Lawmakers Agree VAT Hike
- Sri Lanka to Reduce VAT Registration Threshold and Increase VAT Rate
- Parliament Receives Presentation on Removal of VAT Exemptions List for 2024
- Sri Lanka Approves VAT Hike to 18% Ahead of IMF Review to Boost Government Revenue
- Sri Lanka Approves VAT Hike to 18% in Preparation for IMF Bailout Review
- Parliament Passes Proposal to Increase VAT to 18% in 2024 Budget
- Opposition and Govt. Clash Over 18% VAT Increase and Removal of Exemptions
- VAT Bill to be debated in Parliament today after yesterday’s blunder
- SLFP to Oppose VAT Bill in Parliament Tomorrow
- Parliament Votes to Debate VAT Bill Today
- Uzbekistan Amends VAT Payment Deadline for Importers of Breeding Cattle
- Uzbekistan Grants VAT Exemption to State-Owned Enterprises for Social Projects Financed by Foreign Institutions
- Ho Chi Minh City Tax Department strives to achieve 100% budget estimate
- Debate on Implementing 5% VAT Import Tax on Fertilisers to Secure Stable Revenue Stream
- National Assembly to Debate 5% VAT on Imported Fertilisers
- National Assembly passes 16 laws and resolutions, reduces VAT
MIDDLE EAST
- Bahrain launches campaign to promote VAT registration and compliance among businesses
- Bahrain to Implement Digital Stamp Scheme for Tobacco Products
- NBR Launches VAT Registration Campaign to Boost Compliance in Bahrain
EUROPE
- UK-Based Companies Claiming VAT Refunds from Italy as a Country of Refund
- Opinion of the European Data Protection Supervisor about Council Decision re administrative cooperation with Norway
- Enhanced EU-Norway VAT cooperation strengthens collaboration and combats fraud
- ECJ Order C‑729/21 – W. sp. z o.o. vs. Poland – Sale of a shopping centre (TOGC)
- ECJ C-746/22 (Slovenske Energeticke Strojarne) – AG Opinion – A one-month period for providing additional information for a VAT refund cannot be…
- ECJ C-519/22 (MAX7 Design) – AG Opinion – Tax guarantee imposed on a company of which one of its executive…
- ECJ C-640/23 (Greentech) – Questions – Deduction of VAT in case VAT has been collected and cannot be refunded under national law
- New ECJ VAT case: Dragoram Tour vs. Romania C-763/23
- CJEU ruling narrows scope of VAT Directive for admission to online events
- ECJ: Refusal of VAT deduction after reclassification of sales transaction contrary to VAT Directive?
- Taxation of Server Colocation Services: Ruling on VAT Settlement at Customer’s Registered Office
- VAT Regulations for Payment Service Providers: Reporting Obligations in 2023
- VAT Treatment of Recharging of services – Part 2 – Splitting the Services
- VAT treatment of Recharging of services – Part 1 – Composite supplies
- European Parliament approves amendment to VAT rules for distance sales of imported goods
- EU Extends Import Duty Waivers for Developing Nations until 2027
- DAC7 Legislative guidance and technical documentation from all EU countries
- The Crucial Role of Indirect Customs Representation in Simplifying International Trade
- Analysing the Impact of the VAT Gap on EU Tax Compliance: Insights from the 11th Annual Report
- EU Belgian Presidency commits to EU ViDA & customs reforms
- VAT in the Digital Age. Preparing for the future of VAT compliance with the Spanish SII test version
- Agreement Reached on transfer from Court of Justice to the General Court
- Belgium’s EU Presidency: Commitment to VAT, Customs, and Tax Reforms
- Opinion of the European Economic and Social Committee on Customs Reform
- Progress report on VAT in the Digital Age package: Council’s findings and recommendations
- Ecofin report – VAT Rules for the Digital Age: Commission’s December 2022 Package
- Adoption of New Pan Euro-Mediterranean Convention for Preferential Origin Communication
- Postponement of the implementation of the modernization of the VAT chain
- Extension of Electronic Notification Obligation for General Pro Rata Method in 2024
- New Requirements for Mixed VAT Taxpayers in Belgium for VAT Deductions
- Important updates to Belgian VAT and Intrastat e-filing procedures for 2024
- Mandatory B2B e-invoicing draft law passes the second hearing
- Marketplace Obligations: Verifying Seller VAT Compliance in Belgium
- The Republic of Srpska to Launch New Fiscalization System in February 2024
- Bosnia and Herzegovina double the VAT threshold registration
- Indirect tax revenues exceed 10 billion KM for the first time
- Bulgarian Lawmakers Agree VAT Changes, Minimum Tax Law
- Bulgaria Extends 9% VAT on Tourism and Restaurants Until 2024
- Bulgarian Parliament Votes to Extend 9% VAT for Restaurants Until 2024
- VAT Implications for Cyprus Immovable Property: Leases, Land Transfers, and Renovations
- Cyprus Provides Temporary Zero VAT Rate for Meat and Vegetables
- Czech raises 2024 Intrastat thresholds
- VAT Deduction on Anti-Radar Equipment; VAT Treatment of Transfer of Technical Improvements at Lease End
- VAT Treatment of Transfer of Technical Improvements at Lease End: Supreme Court Ruling
- Supreme Court denies VAT deduction for anti-radar equipment and GPS logbook
- Ruling: Reverse Charge VAT on Telecommunication Services and Administrative Services
- Denmark Implements New Reverse Charge Scenario for Telecommunication Services
- Planned shutdown of ICS, Manifest, DMS Import, DMS Export, and DMS Forsendelse (NCTS) systems on 13th December 2023 from 18:15 to 19:15 –…
- Estonia is likely to adopt countrywide e-invoicing after 2025
- Changes to Intrastat Thresholds in Estonia from 2024
- Estonia Increases Intrastat Reporting Thresholds for 2024
- Notice to importers regarding the Carbon Border Adjustment Mechanism (CBAM)
- Updated Guidelines on DAC7 Rules Released by Tax Authorities, Covering Penalties and More
- Tax authorities update DAC 6 guidelines regarding exchange of information hallmark
- Deadline for VAT group’s annual perimeter declaration moved to January 10th starting 2024
- France e-invoicing Sept 2026 – early 2025 ruled out
- Senate approved B2B e-invoicing for large enterprises per July 1, 2025
- Postponed E-Invoicing and E-Reporting in France: New Implementation Schedule and Obligation Details
- France Implements New VAT Regulations for Financial Service Providers, Effective January 2024
- New requirements for payment service providers to report their activities.
- BAFA Implements Changes to AGG Reporting Obligations to Streamline Export Controls
- VAT Treatment of Parking Management Contracts: EU Court Ruling and Changes to Guidelines
- Can luxury company cars be eligible for input tax deduction? Recent court rulings provide insights
- Germany raises cash accounting VAT threshold
- German B2B e-invoicing failure to reach 2023 agreement
- New Forms for VAT Registration of Foreign Entrepreneurs Released by the Tax Administration
- Germany’s B2B electronic invoicing developments
- Taxation of services for the mediation of leisure experiences: FG Münster ruling on value vouchers.
- Taxable Lump Sum for Protective Masks: Judgment of the Lower Saxony Fiscal Court
- Expansion of the exemption for the administration of investment assets in Germany
- Increase in Threshold for cash accounting by Small Businesses to 800,000 Euros
- The Importance of Invoice Numbers and the Consequences of Errors or Omissions
- Application of Zero Tax Rate for Certain Photovoltaic Systems: Individual Questions Answered by BMF
- Handbook for VAT exemption in the export process – Announcement by AADE
- Publication of the Handbook on VAT Exemption in Export Process, November 2023
- New Rules for Data Transmission to the myDATA Platform in Greece
- Dismantling of Criminal Organization – Cross-border VAT Fraud and Fraudulent Receipt of Refundable Advances
- Two New Centres for Taxation and Transformation of Tax Administration
- MyDATA – Changes with Law 5073/2023 (Revenue Recognition, Expense Deduction, Fines)
- Changes in VAT rates – Which reduced and increased rates are being made permanent
- Greece Proposes Permanent Application of Super-Reduced, Reduced VAT Rates for Certain Products, Services
- CESOP Guidelines for Registration and Filing for Payment Service Providers in Ireland
- Ireland Explains CESOP Procedures For Payment Services Providers
- Change in Farmer VAT Refund Policy Threatens Jobs and Ireland’s Sustainability Goals
- Update to Charities VAT Compensation Scheme Guidelines: Increase in Annual Fund Cap
- Treatment for VAT and direct taxes on “recharges” of an electric vehicle for a sales agent
- How to send communication through SID using CESOP
- 2024 Budget Law: Updates on Real Property Rights and Tax Regime for Non-VAT Individuals
- Retroactive VAT benefits for tourist and recreational transport
- Split Payment VAT Advance for Subjects with Ad Hoc Rules
- No VAT on supply chains of fuel introduced into Italy from another EU Country under excise duty suspension regime
- VAT liability for Italian fixed establishments: a case-by-case analysis
- Introduction of a Specific Provision for 10% VAT Rate on Food Supplements
- Ruling: Special Remission for Late Group VAT Settlement and Guarantee Submission
- Three Methods for Calculating VAT Advance Payment
- Immediate exit from the flat-rate scheme: the cost of goods is net of recoverable VAT
- VAT exemption for aesthetic surgery for diagnosis and treatment purposes
- Simplification of VAT for cross-border sales and identification of the OSS UE
- Limitations on VAT deduction for gifts to employees: understanding the tax implications
- New Obligations to Combat VAT Fraud in Sensitive Sectors: Luxembourg Implements Reverse Charge Rule
- Will Luxembourg Extend the Temporary 2023 VAT Rate Reductions?
- VAT Compliance and VAT Rates Luxembourg
- Malta Tax Agency Updates Guidelines on DAC7 Reporting Requirements for Digital Platform…
- Malta Implements CESOP Directive: Reporting Requirements for Payment Service…
- No additional VAT can be collected after the end of the partnership before 2019
- Updated Real Estate VAT Decision Published by Ministry of Finance on 15 December 2023
- Customs: Classification and valuation not always smooth sailing
- Change in VAT rate for online software for dyslexics
- Updated Real Estate VAT Decision Published by the State Secretary of Finance
- Taxable lease termination payment follows the VAT regime of the lease agreement
- Update of Real Estate VAT Decision by the State Secretary of Finance
- Applicable VAT rate on sale of plastic bags by supermarkets: independent or composite service?
- Classification of lubricants and creams under customs law and fallback method for customs value
- Major changes in VAT groups: be prepared in three steps!
- Liability of director for additional VAT assessment not paid by BV
- No additional VAT liability for a partnership that has already been dissolved
- VAT expert calls for lifting KOR status of all solar panel owners
- Tax authorities explain Impact of DAC7 to Tax Advisors and Their Clients
- No legally valid announcement of additional VAT assessment to dissolved VOF
- No input tax deduction for office space in newly built home
- New policy on calculation of VAT deduction threshold
- The purchase of insurance for other entities is subject to VAT
- A contract is enough to deduct VAT
- Supreme Court Ruling: Company’s Right to Deduct Input Tax on Apartment Rentals for Employees
- Christmas tree and Christmas decorations included in the company’s costs
- Poland Extends Zero VAT Rate for Basic Foodstuffs to Support Consumers
- Investing in art: How to take advantage of VAT preferences
- Surcharge on Alcoholic Beverages Applicable – Recent Decisions of Supreme Administrative Court
- Can VAT be deducted from an electric car financed by NFOŚiGW? Is it possible?
- Recent Decisions of the Supreme Administrative Court on VAT Exemption for Loan Management Services
- Closing VAT Account: Properly Securing Funds and Transferring Balances
- Poland Extends 0% VAT Rate on Food Until June 2024
- Landmark VAT ruling on employee accommodation expenses by the Supreme Administrative Court
- Partial VAT Deduction Rights for Expenditures Related to Municipal Office Building…
- Received compensations count as remuneration for taxable services?
- Can VAT be deducted for the construction of a building partially used for residential purposes by the taxpayer?
- VAT applies to purchasing insurance for other entities, according to Gazeta Prawna
- Ruling: Right to Deduct the Entire VAT Related to the Acquisition of Land
- Partial VAT Deduction Rights for Expenditures Related to Municipal Office Building Modernization
- Poland’s QR Code e-Invoice Application Set to Begin in July 2024: Details from the New Draft
- Ruling: VAT rate for assembly of strunobeton or wooden elements is 23%
- High Penalties and Risks for Taxpayers in Case of KSeF Failure
- Ruling: Physical conditioning and health improvement services using the normobaric chamber…
- TP Adjustments and VAT Settlements: To Show or Not to Show?
- 0% VAT on food products in 2024: Which ones are included?
- VAT Carousel Fraud: Husband’s Tax Fraud Does Not Imply Wife’s Guilt
- Update of API and Taxpayer Application in the National e-Invoice System Test Environment
- How to give an employee rights to KSeF
- Extension of “Zero” VAT on Food approved by Minister of Finance
- Managing Permissions for Multiple Employees in KSeF – How to Do It
- Zero VAT on food in 2024 – budget implications
- Managing Employee Permissions in KSeF: How to Grant Access to Multiple Workers in Your Company
- Correction of Input VAT after selling a car and changing its purpose
- VAT-exempt taxpayers must have NIP to issue invoices in KSeF
- Zero VAT on Food Published in Official Journal of Laws
- Portugal Approves State Budget for 2024 with Tax Exemptions and Changes in VAT Rates
- Updates on PDF Invoices and Reporting Measures in Portugal’s State Budget Law for 2024
- What Companies Need to Know About the VAT and Fiscal Implications of the SGR System for Bottled…
- Romania Tax Agency Releases Guide on Mandatory Electronic Invoicing System for Taxpayers
- New draft legislation – Amendments on RO e-Invoicing
- Romania Releases E-Invoicing Guideline: Key Updates for Taxpayers
- Significant Changes to Romanian VAT Rates for 2024: What You Need to Know
- Updates on E-invoicing for Established Persons and Non-resident VAT Payers in Romania
- Romania to Increase VAT Rates for Retail Items and Activities from January 2024
- Introduction to the Romanian “e-Factura” System: Implementation, Functionality, and Obligations
- Introduction to E-invoicing in Romania: Mandatory Implementation from 2024
- Russian Duma Eliminates Double VAT on Used-Car Sales to Boost Auto Industry
- The Presence of Invoices Does Not Always Guarantee VAT Deduction
- Russia to Exempt Operators of Carbon Credits from VAT
- New Calculation Method for VAT Exemption in Catering Organizations Using Average Employee Headcount
- Calculation of average monthly payments when applying VAT exemption in public catering clarified from 2024
- Russia Adopts VAT Exemption of Digital Ruble Transactions
- Russia to Amend VAT on Resale of Used Vehicles
- Rejected bills on zero VAT for tour operators and deduction for car purchase
- Proposal to exempt carbon unit registry operator services from VAT
- Slovakia to Implement VAT Changes for Restaurants and Small Businesses in 2024
- Amendment VAT law on VAT registration, ….
- Slovenia Implements New Reporting Obligations for Payment Service Providers to Combat VAT Fraud
- Slovenia: Overhaul of VAT Laws and payment service regulations
- Slovenia Implements VAT Law and Payment Service Regulations to Align with EU Directive
- Open consultation on draft amendment to procedure for release of goods in free circulation
- Disruption in the Operation of eDavki System, 12. 12. 2023
- Reporting Obligations for Slovene Digital Platform Operators to the Financial Administration by…
- Spain’s VAT regulations require specific applications by December 31, 2023, for effective measures in 2024
- Embracing Digital Change: Understanding Spain’s New e-Invoicing Regulations
- Ensuring Integrity and Compliance: An Overview of Spain’s New Draft Law for Computerized Billing…
- Demystifying Spain’s New e-Invoicing Regulations: A Guide to Embracing Digital Change
- DGT Consultation: VAT Payment with Cryptocurrencies in Restaurants
- Transmission of Pharmacy Business with Donation of a Portion – Non-Taxable under VAT Law
- Tax implications for selling used clothing from personal assets in a rented store
- Application of the reverse charge rule in construction projects
- Amendment of the Value Added Tax Decree in Gipuzkoa: Decree 14/2023
- Tax rates for menstrual cups, IUDs, and other products in Spain
- Packaging Delivery for Takeaway Food to Customers Will Be Taxed at 21%
- Entry to Discoteca with DJ Performance to be Taxed at 10%
- These are the requirements of the computer or electronic billing systems and programs
- Clarification on VAT Taxation Rules for Permanent Use of Rented Property in Sweden
- Swedish Ruling: Input VAT Deduction on Disposal of Shares in Subsidiary Clarified
- Real estate: Concept of permanent use, etc. in voluntary taxation
- Production and Distribution of Periodical Publications and Related Services: VAT Considerations
- Clarification: Division of input VAT is not affected by the Supreme Administrative Court’s ruling
- Exemption from VAT for Production of Periodical Publications and Related Services
- Abolition of industrial tariffs in Switzerland 2024
- Guidance released for the VAT Rate Increase per January 1, 2024
- Turkey toughens electric vehicle import rules to slam brakes on Chinese brands
- Turkey abolishes right of businesses to deduct import VAT under certain measures
- Ukraine poultry exports almost bounces back, but customs blockade bites
- Accessing Account Details in the Electronic Cabinet for VAT Administration
- How to submit an explanation for the taxpayer’s VAT data table?
- Consequences of VAT under the cash method in case of registration cancellation
- How to Correct an Incorrect VAT Rate in the Tax Invoice?
- Annual VAT Recalculation for 2023: Procedure, Applicability, and Impact on…
- Tax Bulletin: Exemption of VAT on Supply of Goods for Security and Defence Purposes
- Formation of VAT tax credit in budgetary institution: clarification from the tax authorities
- Charitable Assistance with Goods: When Exactly VAT and Tax Differences are Exempt?
- Formation of Tax Obligations and Tax Credit by Budgetary Institutions in VAT Transactions
- HMRC Guidance: VAT refunds for conversions if you’re a DIY housebuilder
- HMRC Releases Guidance on Reporting Rules for Digital Platforms
- New Guidance on the Use of Artificial Intelligence in Courts and Tribunals
- Summary of Consultation Response: VAT Treatment of Fund Management Services
- Deadline for foreign VAT payers to claim UK VAT refund is 31 December 2023
- Reclaim your overpaid VAT on imports before 1st January 2024
- UK: Plastic Packaging Tax to increase in 2024
- Review of VAT Treatment of Fund Management Services: Summary of Responses
- VAT Exemption Extended to Battery Storage Systems, Benefiting Over a Million UK Homes
- Retrofitted Battery Energy Storage Systems (BESS) Exempt from 20% VAT in the UK
- Understanding VAT Payments on Account: Updates and Important Considerations
- UK Government Expands VAT Relief for Energy Saving Materials, Including Battery Storage and…
- Understanding Proforma Invoices and Their Impact on VAT
