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Headlines January 15 & 16, 2024
- VATupdate Newsletter Week 2 2024
- Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearings announced till February 8, 2024
- Case C-653/22 (JP Mali) – Judgment – Customs – Obligation on Member States to provide for effective, proportionate and dissuasive customs penalties
- New EU rules introduced to tackle VAT fraud
- EU VAT in the Digital Age negotiations restart Jan 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
ADVERTISEMENTUNITED STATES
ARUBA
AZERBAIJAN
BELGIUM
BULGARIA
CROATIA
CYPRUS
CZECH REPUBLIC
EUROPEAN UNION
- Absence of VAT on Directors’ Fees: CJEU Decision Brings Game Changer in Luxembourg
- AG wants to have preliminary questions asked about the smokability of tobacco waste
- Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearings announced till February 8, 2024
- Case C-653/22 (JP Mali) – Judgment – Customs – Obligation on Member States to provide for effective, proportionate and dissuasive customs penalties
- Comments on ECJ C-433/22: Portuguese condition regarding occupancy at a lower VAT rate does not conflict with EU law
- Comments on ECJ C-537/22: Hungarian anti-VAT carousel fraud scheme in breach of EU law
- DAC7 – new reporting obligations for digital platform operators
- Electronically issued PEM Origin certificates
- EU VAT in the Digital Age negotiations restart Jan 2024
- New EU rules introduced to tackle VAT fraud
- Summary of ECJ C-288/22: VAT Status of Board Members Clarified
EUROPEAN UNION/ UKRAINE
EUROPEAN UNION/ UNITED KINGDOM
- Customs controls and health certification for goods entering the UK from Ireland and EU
- Update re Cartrans Preda (C-461/21) on VAT Exemption for Carriage Services and Importer Concept in Europe/UK
EUROPEAN UNION/ WEBINAR/ EVENT
GHANA
GREECE
- Intrastat Declaration Thresholds 2024 – Announcement by Greek Statistical Authority
- Intrastat Declaration: Thresholds for 2024
INDIA
- Central Govt likely to Revamp RoDTEP System Amidst Dual Anti-Subsidy Measures in USA and EU
- Delhi HC quashes SCN issued for Cancellation of GST Registration without stating Reason
- GSTN issues Advisory on New Table 14 and Table 15 in GSTR-1
- India Abandons Expansion of E-Invoicing Requirements
- Retrospective Cancellation of GST Registration: Potential Unconstitutionality and Unwarranted ITC Implications
- Travellers Opting for Offline Mode as GST on Non-AC Bus Rides Pushes Them Away from Online Platforms
ITALY
- Approval of VAT Declaration Forms and Instructions for 2023-2024 Tax Year
- New VAT Flat Rate Regime for Volunteering and Social Promotion from 2024
- VAT 2024 Model changes
KENYA
LATVIA
LITHUANIA
LUXEMBOURG
MALAYSIA
NETHERLANDS
- Additional assessment of VAT for 2016 was rightly imposed despite Spanish VAT problems
- Appeal Decision: Incorrect Assessment of VAT on Uninvoiced Management Fee
- Assessment of Whether the Reduced Rate Applies to the Rental of Sailing Boats for Sports Activities
- BTW reassessment and penalties for non-invoicing management fee off the table
- Classification of glitter powder
- Debt on balance for VAT Leads to Additional Tax Assessment
- Directors held liable for VAT debt when establishing second mortgage
- Dissolved Partnership – VAT Assessment Annulled
- Important deadlines for VAT in relation to real estate transactions
- Opinion on BCF exclusion of VAT on reintegration activities
- Rental of cabin sailing yachts and use of designated facilities charged at the general rate
- Rental sailboat with additional facilities in marina charged with 21% VAT
- VAT balance sheet debt leads to additional tax assessment
- VAT surcharge for car dealer for not declaring turnover accurately
NIGERIA
- FIRS Postpones Implementation of VAT Filing Procedures for Non-Resident Suppliers
- FIRS Postpones Implementation of VAT Guidelines for Non-Resident Goods Suppliers in Nigeria
- FIRS Postpones Online Import Tax
- FIRS Suspends VAT Implementation on Digital Platforms, Existing Guidelines Remain in Effect
- Nigeria VAT non-resident digital services; goods obligations delayed
PAKISTAN
PHILIPPINES
- Romualdez Calls for Update on Implementation of Law Exempting Person with a Disability from VAT
- Speaker Romualdez Urges Action on PWD (Person with a Disability) VAT Exemption
- VAT Exemption Expires for Drugs, Equipment used to Treat COVID-19
POLAND
- Artistic gymnastics classes exempt from VAT, according to the Administrative Court in Poznań
- Disruptions in Authorization with Trusted Profile in the National e-Invoice System
- KSeF is also a question about invoicing non-transactional ICT
- No Obligation to Adjust VAT in Connection with Demolition of Buildings for Investment Purposes
- Plastic fee on the receipt – there are two options
- The Obligation of Invoicing and its Impact on Non-Transactional WDT
- The Problem of Premature Advance Invoices Returns: Developers Confused by VAT Payment Issue
- What will change in JPK VAT in terms of KSeF?
PORTUGAL
ROMANIA
- Latest Updates E-Invoicing and E-Reporting in Romania
- RTCsuite Webinar – 2024 Tax Compliance Insights: Romania’s SAF-T and e-Invoicing Changes (Jan 23, 2024)
RUSSIA
SAUDI ARABIA
SOUTH AFRICA
- Complete Guide to Value-Added Tax (VAT201) Declaration: Request, Complete, Submit, and Make Payments
- National Tax Service Extends VAT Payment Deadline for Small and Micro Businesses
SPAIN
- Deduction of VAT in University Research: Ruling on Basic Research Activity and Tax Exemption
- New Regulation for Invoicing Processes for Entrepreneurs and Professionals
- Spain Extends 0% VAT Rate on Basic Foods and Increases VAT on Energy Products
- Spain VAT guide 2024
- Spanish Annual VAT returns: what do you need to know
SRI LANKA
- Challenges and Opportunities in Implementing VAT for Fiscal Consolidation
- The Necessity of VAT Hike for IMF Support and Economic Stability
SWITZERLAND
TAJIKISTAN
TURKEY
UKRAINE
- Consequences of VAT compensation for unpaid goods: implications for the buyer
- Taxation of Factoring Operations: Announcement by the Main Department of the State Tax Service in Odessa
UNITED KINGDOM
- HMRC Guidance: How to apply for a repayment of import duty and VAT if you’ve overpaid (C285)
- HMRC Policy paper: Extension of VAT energy-saving materials relief
- Realreed Ltd: VAT implications for serviced accommodation at Chelsea Cloisters – FTT ruling
- The Controversy Surrounding VAT Exemption for Payment Processing: A 25-Year Litigation Journey
- The Impact of Rising Interest Rates on VAT Recovery for Law Firms
- UK CBAM announced for 2027
- United Grand Lodge of England: Freemasonry Subscriptions Not Exempt from VAT
UNITED STATES
- Colorado Localities Transition to State-Administered Sales Taxes
- New Jersey Legislature Unanimously Votes to End Sales Tax on Gold and Silver
- New Jersey to Launch New Taxpayer Portal for Faster and Easier Tax Filing in 2024
- New Mexico Clarifies Gross Receipts Tax for Digital Advertising Services
- Redesigned Apple watches not subject to import ban, US Customs says
- State and Local Tax Considerations for Inbound Businesses in the United States: Beyond Sales Tax
- The Road to E-Invoicing Mandate in the United States – Part One
VIETNAM
WEBINAR/ EVENT/ WORLD
WORLD
- BDO overview: Changes in VAT Rates in Various Countries
- BDO Updates on Indirect Tax Laws in Various Countries – January 2024
- SAP: VAT Return Document and Reporting Compliance Reports for Contract Accounting Enablement
- Thomson Reuters Acquires Majority Stake in E-Invoicing Leader Pagero for Global Tax Solutions
- VATupdate Newsletter Week 2 2024
- VATupate.com Daily Newsletter: January 13 & 14, 2024
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