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Headlines January 5, 2024
- Key facts about Belgium’s proposed e-invoicing obligation
- Belgian Presidency of the Council of the European Union Sets Out Priorities
- ECJ C-605/23 (Ati-19” EOOD) – Questions – Interpretation of Article 47(1) of EU Charter of Fundamental Rights
- ECJ C-808/23 (Högkullen) – Questions – Taxable amount of services provided by a parent company to its subsidiaries
- AmCham EU – Position paper – VAT in the Digital Age Consultation Response
- VATupdate Newsletter Week 51+52 2023
- E-Invoicing
- 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 50&51/2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in December 2023
- Worldwide Changes to E-Invoicing/E-Reporting per January 1, 2024
- ECJ
- ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 1 Hearing announced till January 18, 2024
- 971 ECJ VAT Cases are now available on www.vatupdate.com
- This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
- VAT Rates
ANGUILLA
ARGENTINA
AUSTRIA
AZERBAIJAN
BELGIUM
BELGIUM/ EUROPEAN UNION
COLOMBIA
- Bolivia Increases Consumption Tax Rates for 2024
- Colombian President Issues Decree Exempting Sales Tax and VAT in Prison System
CROATIA
CZECH REPUBLIC
- 2024 VAT Rate Consolidation in the Czech Republic: Legislative Process and Implications
- VAT in the Czech Republic: A Comprehensive eBook on Rates, Registration, and Compliance
DENMARK
- Clarification on Inclusion of Production Fees in VAT Base – Tax Authority’s Directive
- Do Companies Outside of Fiscalization Scope in Denmark Need to Issue Receipts?
ECJ
- Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law
- ECJ C-605/23 (Ati-19” EOOD) – Questions – Interpretation of Article 47(1) of EU Charter of Fundamental Rights
- Comments on ECJ C-288/22: Can a member of the management board be considered a VAT payer?
- Comments on ECJ C-288/22: Member of the board of a company is not a VAT taxpayer (in principle)
- ECJ C-808/23 (Högkullen) – Questions – Taxable amount of services provided by a parent company to its subsidiaries
ECUADOR
ESTONIA
EUROPEAN UNION
- AmCham EU – Position paper – VAT in the Digital Age Consultation Response
- Intrastat Thresholds in the European Union for 2024
FRANCE
- France Extends Deadline for E-Invoicing and E-Reporting Obligation to September 2026
- France publishes 2024 Finance Act, implementing EU Directive and strengthening anti-abuse rules
- French Implements 1.2% Turnover Tax on Music Streaming Services from Jan 2024
GERMANY
- Germany to Reinstate 19% VAT Rate for Restaurant and Catering Services from 01.04.24
- Germany’s Regulatory Tide: Navigating the Global Surge of E-Invoicing Mandates
- Place of supply in case of damage settlement
- Special Obligations for Payment Service Providers in Relation to VAT
- VAT regulations for school festivals or cake sales in NRW: Update from the government
GREECE
- Clarifications by AADE on VAT rates in catering and recent changes in reduced VAT rates for goods and services
- Greece Fully Implements myDATA Reporting Requirements and Extends Incentives for E-Invoicing through Certified Providers
- Greece Implements myDATA Reporting and Extends E-Invoicing Incentives through Certified Providers
- Publication of the provisions of laws 5073/2023 and 5079/2023 regarding the application of VAT rates
INDIA
- CESTAT Annual Case Digest 2023
- Government Considers Tech-Based Shield to Prevent GST Input Tax Credit Fraud
- GST AAR and AAAR Rulings: Annual Digest 2023
- GST Portal Introduces Credit and Debit Card Payment Option for Taxpayers
- GST Portal New Functionality: Changes in Table 14 and Table 15 added to GSTR-1
- Major GST Portal Update: GSTN enables GST Payments through Credit/Debit Cards
- Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority
- Supreme Court Notice to Finance Ministry on Revising GST Returns on Portal
- Tax Judgments of High Courts: Annual Case Digest 2023
INDONESIA
- Amazon, Google, and Other Tech Giants Contribute to Indonesia’s Rp 6.76 Trillion Digital Tax Revenue
IRELAND
ITALY
JERSEY
LUXEMBOURG
MALAYSIA
- Guidance on Sales Tax Exemptions for Manufacturing Aids and Cleanroom Equipment in Malaysia
- Malaysia Implements 2023 Finance Act No. 2 with New Tax Measures
- Malaysia Introduces Changes to Sales Tax Law for Low-Value Goods
- Malaysia Tax Agency Updates Guide on Sales Tax Exemption for Registered Manufacturers
MOLDOVA
NETHERLANDS
- Correction of Deducted VAT and Incorrect Application of Zero Rate
- Non-commerical loan to subsidiary does not trigger VAT entrepreneurship
- Tax Court Rules in Favor of Taxpayer’s Right to VAT Refund for Car Sales
PAKISTAN
- FBR Implements Strict Deadline for Customs Duty Refund Claims to Streamline Tax Processes
- Pakistan Federal Board of Revenue to require electronic invoices for some consumer goods
- SRB Issues Updated Guidelines to Banks for Sindh Sales Tax Payment
POLAND
- Advance Payments in Domestic Trade and VAT: When is Tax Liability Triggered?
- Plastic packaging fee increases VAT taxation base for meals or drinks
- Poland Extends VAT Concessions on Food Until June 2024
- Polish entrepreneurs can demand VAT refund based on receipts, according to Gazeta Prawna.
- Possibility to deduct VAT based on the contract
- Transfer of goods from warehouse to KSeF will require invoicing through the National e-Invoice System
- VAT taxation of the transformation of perpetual usufruct into ownership based on the 2023 regulations
- What’s new in VAT? – Summary of December 2023
PORTUGAL
- E-invoice Obligations for B2G Taxpayers in Portugal: A New Requirement for Small Businesses and Micro-enterprises
- Portugal Delays Mandatory B2G E-Invoicing for SMEs and Microenterprises Once Again
SAUDI ARABIA
SINGAPORE
SLOVAKIA
SPAIN
SRI LANKA
SWEDEN
SWITZERLAND
- Switzerland Increases VAT Rates from 1 January 2024: What You Need to Know
- Switzerland VAT guide 2024
- Updated VAT handbook by Swiss authorities, edition January 2024
TURKEY
UKRAINE
- Importing Goods as a Non-VAT Payer: What Happens with VAT?
- Ukraine Government Approves National Revenue Strategy 2024-2030 Including Various Tax Reforms
UNITED KINGDOM
- Mark Your Calendar: UK Budget Date Announced for 6 March 2024
- Stalled Electric Car Sales in UK Prompt Calls for VAT Cut
- UK to Implement Carbon Border Adjustment Mechanism by 2027, Following EU’s Lead
UNITED STATES
UZBEKISTAN
VIETNAM
WORLD
ZIMBABWE
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