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Headlines January 10 & 11, 2024
- ECJ C-537/22 (Global Ink Trade) – Judgment – Deduction of VAT in case of a missing additional evidence/fictitious transactions
- ECJ C-433/22 (HPA – Construções) – Judgment – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
- Bulgaria amends VAT legislation
- E-Invoicing leading website from the European Commission … but not fully up-to-date …
- Israel – Updated VAT Thresholds and Penalties Announced for 2024
- 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
ALGERIA
ANGOLA
AZERBAIJAN
- Azerbaijan Amends List of Products Exempted from VAT and Customs Duties
- Azerbaijan Extends Moratorium on Tax Audits for Entrepreneurs
BELARUS
- Belarus Ministry of Finance Releases Taxpayer’s Guide for 2024 Budget
- Belarus Tax Ministry Clarifies Tax Measures for Individual Entrepreneurs Under Tax Overhaul Law
BELGIUM
- Belgium Proposes Mandatory B2B E-Invoicing Law Effective from 2026
- Belgium To Make B2B Electronic Invoice Mandatory: planned for 2026
- Belgium VAT guide 2024
- Belgium’s Proposal for Mandatory B2B E-Invoicing: Overview and Changes Compared to Previous Plans
BRAZIL
BULGARIA
- Amendments to Bulgaria’s VAT Law Effective from 1 January 2024: Deferred Payments, Deduction Adjustments, and New Registration Rules
- Bulgaria amends VAT legislation
CHINA
- China Publishes New Customs Duty Tariffs for 2024
- Ningxia Hui Autonomous Region: Termination of Entrusting Postal Departments to Collect Taxes and Issue VAT General Invoices
DENMARK
- Court ruling on the sale of used cars and VAT exemption
- Deduction for establishment expenses for parking spaces for employees’ personal motor vehicles
- VAT exemption for entrance fees for cultural activities: SKM2024.18.SR
EGYPT
EUROPEAN UNION
- Comments on ECJ C-282/22: Electric Vehicle charging classified as goods supply for VAT purposes
- Comments on ECJ C-505/22: “free” tablets with new subscriptions to magazines
- Confederation of European Business: National VAT Reporting Rules Impede EU Harmonization
- E-Invoicing leading website from the European Commission … but not fully up-to-date …
- One-Stop Shop Schemes – Brief Overview
EUROPEAN UNION/ GERMANY
- Application of ECJ Case P-GmbH: Significance of Good Faith in EU VAT Directive
- First Reporting Period of the Carbon Border Adjustment Mechanism (CBAM) – Update
EUROPEAN UNION/ HUNGARY
EUROPEAN UNION/ PORTUGAL
EUROPEAN UNION/ UNITED KINGDOM
EUROPEAN UNION/ WEBINAR/ EVENT
FRANCE
GERMANY
- E-invoicing within the federal administration FAQ
- Extended Reporting Deadlines for Digital Platform Operators
- Introduction of Fee Obligation for Certain Export Licences by BAFA and BMWK from 2024
- Liability in VAT group taxation: Cases of insolvency
- No Flat Rate Taxation for Waiving a Contractual Delivery Right – BFH Ruling
GHANA
GREECE
- Greece Communicates New Digital Tools for Enhancing Tax, Customs Compliance
- Greece VAT guide 2024
- Using Online Data for Auditing: The Greek Tax Administration’s New Approach to Business Inspections
HUNGARY
INDIA
- CESTAT Weekly Round Up
- e-Invoicing FAQs (Frequently Asked Questions)
- Final Hearing on GST on Online Money Gaming Soon
- GST authorities drop plans to enforce stricter e-way bill norms
- GSTN Team Reaches Out via Email to Rectify GSTR-1 Errors : Know Recommended Solution Here
- Important E-Way Bill Update: Blocking Generation of E-Way Bill without e-Invoice/IRN Withdrawn
ISRAEL
- Israeli B2B E-Invoicing Update: New Regulations and Implementation Timeline
- Updated VAT Thresholds and Penalties Announced for 2024
ITALY
- Administration of condominiums subject to VAT when using organized means
- Control measures for VAT numbers requested for closure: penalties and horizontal offset ban
LAOS
LATVIA
LITHUANIA
MALAYSIA
- Authorities published industry specific frequently asked questions
- Johor proposes Iskandar as SEZ, mixed reactions to new online sales tax in Malaysia
- The Current State of E-invoicing Mandate in Malaysia: What You Need to Know
MALTA
NETHERLANDS
- (Alcoholic) break drinks are subject to a reduced rate
- A seller who occasionally purchases and sells exclusive passenger cars is a VAT entrepreneur
- Application of Reduced VAT Rate for Rental of Flat-bottomed boats for sports activities
- Exclusion of reduced VAT rate on rental of cabin sailboats, Court ruling, 21 December 2023
- Interpretation of the expression ‘next tax period’ and deduction of surplus in reactivated business
- Lower VAT rate does not apply to rental of flat-bottomed boats, Court ruling, 21 December 2023
- No deduction and application of zero rate due to lack of evidence
- The Tax Authority’s Perspective on VAT Exemption for Mediation in Share Transactions
PAKISTAN
- FBR Empowered to Cancel Customs Registration for Non-Compliance: New Amendments in Pakistan
- Notification: Electronic Transmission of Sales Tax Invoices for Fast-Moving Consumer Goods
POLAND
- Act on the mandatory KSeF – what changes have already entered into force?
- Changes in INTRASTAT thresholds for 2024: reducing administrative burden for international traders.
- Changes in JPK after the implementation of KSeF – what else do taxpayers need to prepare for?
- Key considerations when implementing E-Invoicing in Poland
- KSeF and an invoice issued in a foreign currency
- New FA(2) schema – differences compared to FA(1)
- New KSeF functionality: what you need to know about hiding invoices?
- Permanent place of business and KSeF
- Plastic Single-Use Fees – What About VAT?
- Poland B2B KSeF e-invoices July 2024 – non-residence guidance
- Receipt of an invoice in KSeF – what should you pay attention to?
- Refund of overpaid VAT based on receipts also possible, according to EU Advocate General
- Transactions and documents: which ones are mandatory in KSeF?
- VAT-exempt Taxpayer and the Mandatory Implementation of KSeF in 2024
SAUDI ARABIA
- Circular on loyalty programs and VAT implications
- ZATCA Releases New Guidance on VAT for Loyalty Programs in Saudi Arabia
SERBIA
SPAIN
- AEAT’s web news: “Table of VAT tax rates 2024”
- Considerations for Financial and Insurance Industries in Calculating VAT Pro-Rata in Spain for 2023
- Launch of New Electronic System for Testing Customs Status of Union Goods – POUS
- New version of T2L technical specifications adapted to CAU for merchandise justification
- Spain Completes Implementation of Reporting Obligations for Payment Service Providers to Combat VAT Fraud
- Spanish e-Invoicing mandate likely be to introduce in the summer of 2025
- Taxation of sponsorship to a minor in their sports activity: VAT/IRPF implications
SRI LANKA
- Anticipated VAT Relief by May Despite Increase in Tax Rate
- Opposition Successfully Advocates for VAT Equality in Digital Services
UKRAINE
- How to verify information about VAT registration?
- Incorrectly paid VAT to the budget account instead of the SEA: how to return it?
UNITED KINGDOM
- Appeal Updates: Hotel La Tour Limited VAT Recovery Case Set for April 10, 2024
- Changes to Energy Saving Materials VAT Rules
- HMRC Updates VAT Notice 701/19 to Include Electric Vehicle Charging Points
- Policy paper: VAT energy-saving materials relief
- Upper Tribunal rules against taxpayer’s claim for VAT repayment supplement in Bollinway Properties case
- Upper Tribunal Rules Freemason Subscription Fees Do Not Qualify for VAT Exemption
- VAT Exemption for Freemasons’ Philanthropic Aims: The United Grand Lodge UT Case
- VAT Treatment of Mobile Ride-Hailing Services: First-Tier Tribunal Decision
- VAT Treatment of Serviced Apartments: Exemption or Standard Rated?
UNITED STATES
- Nebraska’s EPIC Act: Replacing Taxes with Sales Tax for Economic Growth and Simplification
- Revised Sales and Use Tax Guidance for Illinois Marketplace Facilitators, Sellers, and Retailers
- US e-invoicing exchange network
URUGUAY
UZBEKISTAN
VIETNAM
- Ministry Proposes Amendments to Enhance VAT Management and Efficiency
- Proposal to Add 3 Categories of Goods Exempt from 0% VAT
WEBINAR/EVENT
WORLD
ZAMBIA
ZIMBABWE
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