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Headlines January 9, 2024
- The Belgian government also intends to, officially, make B2B e-invoicing mandatory
- Global shift to prefilled VAT/GST returns
- Comments on ECJ C-746/22 (AG Opinion): Right to VAT refund even if evidence presented too late
- United Kingdom – VAT and other indirect taxes changes in 2024
- Zambia – Budget 2024 In Depth: Government Approves Implementation of Electronic Invoicing System
- VATupdate Newsletter Week 1/2024
- 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
BANGLADESH
BELGIUM
- Belgium: Government Plans to Mandate B2B e-Invoicing
- Belgium’s B2B E-Invoicing Revolution by January 2026
- Reduced demolition and reconstruction rates
- The Belgian government also intends to, officially, make B2B e-invoicing mandatory
BRAZIL
- A guide to Brazil’s major VAT reforms
- Revocation of Temporary 0% Tax Rate for Tourism Industry: Implications and Timeline
BULGARIA
CHILE
CROATIA
CYPRUS
CZECH REPUBLIC
ECUADOR
EGYPT
- Egypt Requires Taxpayers to Register All Branches for VAT
- Egyptian Tax Authority: Guidelines for Value Added Tax Refund
EUROPEAN UNION
- Belgium Assumes EU Council Presidency, Focusing on VAT in the Digital Age
- Comments on ECJ C-746/22 (AG Opinion): Right to VAT refund even if evidence presented too late
- CESOP – New EU rules introduced to tackle VAT fraud
- Overcoming Administrative Burdens: Navigating EU VAT Rules for Cross-Border Trading
- Upcoming Changes to T2L and T2LF System: Introduction of PoUS and Electronic Customs Goods Manifest
EUROPEAN UNION/ SWITZERLAND
FRANCE
GERMANY
- Compatibility of late payment interest on turnover tax with Union law: FG Düsseldorf rulings
- Federal Central Tax Office Extends Reporting Deadline for DAC7/PStTG until March 31, 2024
- German VAT country guide 2024
- Input tax deduction in equity proceedings pursuant to Section 163 AO: FG Thuringia’s judgment of 15.12.2022
- Temporary Reduced Rate for Restaurant and Catering Services Expires December 31, 2023
- VAT deduction when switching from average rate taxation to regular taxation BFH, judgment of 12.7.2023
GREECE
- AADE Circular: Clarifications on New VAT Rate Changes for Goods and Services
- Greece Tax Agency Issues Circular on Consumption Tax and Reduced VAT Rates for Specific Products
- Temporary Reduced VAT Rates on Various Goods and Services From January 1, 2024
INDIA
- DA Tax Alert – Indirect Tax – January 2024
- E-waybill issuance without e-invoice details blocked
- Government eyes tech shield against GST Input Tax Credit fraud
- India B2B e-invoicing update
- New e-Way Bill Rules: e-Invoice Mandatory for B2B & B2E Transactions from March 1, 2024
- Supreme Court Seeks Response from Centre on 28% GST for Online Gaming Companies
INDONESIA
IRELAND
- Ireland Implements Finance Act 2023, Increasing VAT Registration Thresholds
- Irish Tax Agency Updates Reporting Requirements for Cross-Border Payment Service Providers
ISRAEL
ITALY
- Controls on VAT numbers requested for closure: penalties and horizontal offset ban
- Updates in Italy: No Prior Subscription Required for B2C E-Invoices
LATVIA
LITHUANIA
LUXEMBOURG
MALAYSIA
- Changes to Sales Tax Rate and Regulations in Malaysia: A Comprehensive Update
- Navigating Malaysia’s E-Invoicing Mandate with Key Dates, Requirements, and Tech Insights!
- Sales Tax on Low Value Goods from January 1, 2024
MOLDOVA
NETHERLANDS
- Assessment of Whether the Provision of Cabin Sailboats Qualifies as Sports Practice
- Daughter remains liable for VAT debt despite payments to mother
- Incorrect Application of Zero Rate; Internal Compensation; Court Decision, 8 November 2023
- No entrepreneurship by providing a loan to a subsidiary
- No reduced VAT rate for rental of cabin sailing yachts
POLAND
- Group VAT: Joint VAT settlement by several taxpayers
- Guide – Mandatory e-invoicing in Poland – KSeF
- Implementation of KSeF and Predictable Tax System: Priorities of the Ministry of Finance
- Ministry of Finance explains VAT on plastic packaging fee
- Polish SAF-T Corporate Income Tax 2025
- Ruling: Nutritious fruit bar without added sugar subject to 23% VAT
- Ruling: Raw state multi-family residential building with its technical infrastructure (comprehensive service) is subject to 8% VAT rate
- Update of Taxpayer KSeF Application on Test and Pre-production Environment (Demo)
- VAT Treatment of Plastic Single-Use Packaging Fees: How to Show on Invoices or Receipts?
SAUDI ARABIA
SERBIA
SOUTH KOREA
- Government Considering Raising the Simplified Taxation Threshold to 100 Million Won
- South Korea to Ease VAT Criteria and Reduce Tax Burden for Self-Employed and Small Businesses
SPAIN
- Canary Islands: 0% rate for deliveries of diapers for babies and adults and bed saver pads
- Consideration of Subcontracted Materials in Renovation and Repair of Homes for Reduced Tax Rate
- Introduction of Draft Ordinance for New Billing System and Fiscalization in Spain
- Methods of claiming debt collection in the modification of the taxable base procedure
- Sale of Two Adjoining Properties with Hostel and Residential Use: Tax Implications
- Taxation of the Sale of a Donated Urbanized Solar in the Context of Business Activity
- Temporary Zero VAT Rate on Basic Foods Extended Until June 30, 2024
SRI LANKA
UKRAINE
UNITED KINGDOM
- Online platforms must share more tax data with HMRC
- UK to Introduce Carbon Border Adjustment Mechanism (CBAM) by 2027
- VAT and other indirect taxes changes in 2024
UNITED STATES
- Guidance on Sales Tax Responsibility with Third-Party Delivery Networks in Florida
- Sales/Use Tax Quarterly Update for first quarter of 2024
UZBEKISTAN
VIETNAM
- Are therapeutic services subject to VAT?
- Extension of Reduced VAT Rate in Vietnam until June 2024: Tax Alert
- Extension of Temporary 8% Standard VAT Rate Reduction until June 30, 2024
- Which objects are not subject to VAT?
WORLD
- 2023 KPMG Global Tax Function Benchmarking Survey: Managing and Transforming Tax Functions for the Future
- 5 Red Flags to Spot When Choosing an E-Invoicing Provider
- Amazon FBA vs. FBM
- Global shift to prefilled VAT/GST returns
- The rise of e-invoicing: 10 countries set to introduce new requirements in 2024
- VATupdate.com Daily Newsletter: January 8, 2024
ZAMBIA
ZIMBABWE
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