VATupdate.com Daily Newsletter: January 22, 2024

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Headlines January 22, 2024

• VATupdate Newsletter Week 3 2024
• Brazil’s Tax Reform: Main Changes You Need to Know
• E-invoicing in Germany: timeline and landscape
• Comment on ECJ C-537/22: VAT Taxpayers do not have to Control their Contractors
• On Slovakian E-Invoicing: The Expected Schedule for E-Invoicing Implementation

Don’t miss 

• RTCsuite Webinar – 2024 Tax Compliance Insights: Romania’s SAF-T and e-Invoicing Changes (Jan 23, 2024)

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• VATupdate Newsletter Week 2 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 – 3 Judgments, 1 Hearings announced till February 8, 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
  • VATupdate.com: Noteworthy VAT Updates and Rate Changes in December 2023
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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BELGIUM

• Belgian Constitutional Court Annuls Certain Provisions of Federal and Regional DAC6 Legislation Involving Legal Professional Privilege
• Proposed Amendments to VAT Act Introduce Mandatory E-Invoicing for Certain Transactions

BRAZIL

• Brazil’s Tax Reform: Main Changes You Need to Know

BULGARIA

• The National Revenue Agency started inspections across Bulgaria

EGYPT

• Egyptian Tax Authority: Refund of Value Added Tax

EUROPEAN UNION

• ECJ Hauptzollamt Braunschweig (Lieu de naissance de la TVA – III) C-791/22 Case
• European Commission Introduces CESOP to Combat E-commerce VAT Fraud

GERMANY

• Are Donations Taxable for Streamers?
• E-invoicing in Germany: timeline and landscape

INDIA

• AAR and AAAR Weekly Round-Up
• BDO India: Indirect Tax Digest | 19 January 2024
• Jharkhand High Court Rules DGGI Not Superior to State GST Officials

ITALY

• Threshold for conformity visa raised to 70,000 euros, except for 2023 VAT credits

KENYA

• Kenyan High Court Confirms VAT Exemption for Interchange Fees

LUXEMBOURG

• Luxembourg Extends Deadline For DAC7 Filings

MEXICO

• Mexican RFC: Everything You Need to Know
• Mexico Adds To List Of Firms Registered Under Digital VAT Regime

MOLDOVA

• Moldova Introduces Various Tax Regime Changes

NETHERLANDS

• Intermission Drinks also Subject to the Reduced VAT Rate
• New VAT Real Estate Decree: 3 Important Changes for the Real Estate Landord
• No Reduced VAT Rate for Rental of Polyvalken and Cabin Sailboats
• Pedicure and VAT: Taxed or Exempt?
• Plaster Shoes: Regular or Reduced VAT Rate?
• Reverse Charge Mechanism for Hiring Staff for Cleaning Hotel Rooms
• VAT on services related to sale of subsidiary shares not deductible as input tax

NIGERIA

• Nigeria Customs Exempts Electric Vehicles and Steel Imports from VAT
• VAT in Nigeria: A Comprehensive Beginner’s Guide

OMAN

• Oman Tax Authority (OTA) Reminds Excise Payers of their Filing and Payment Deadline

PHILIPPINES

• Philippines Expands Residential Property VAT Exemption
• Philippines Looking at Carbon Tax and Emissions Trading System

POLAND

• Actions before selling land do not exclude VAT exemption
• Compulsory KSeF postponed. Until when?
• Poland e-Invoice Implementation Faces Another Postponement
• Polish E-Invoicing Realities: Delays and Dilemmas in Implementing Mandatory E-Invoicing
• The CJEU Reminds that VAT Taxpayers do not have to Control their Contractors

ROMANIA

• RTCsuite Webinar – 2024 Tax Compliance Insights: Romania’s SAF-T and e-Invoicing Changes (Jan 23, 2024)

SAUDI ARABIA

• ZATCA Seeks Public Input on Customs Duties Exemption for Returned Goods

SINGAPORE

• Revised GST Error Correction Threshold: Increased Limits for Error Amendments

SLOVAKIA

• On Slovakian E-Invoicing: The Expected Schedule for E-Invoicing Implementation

SLOVENIA

• Slovenia VAT guide 2024

SOUTH SUDAN

• South Sudan Financial Act 2023/2024 – VAT rate changes

SRI LANKA

• Government Plans to Establish VAT-Free Shops Islandwide to Address Misconceptions about VAT on Goods
• Reducing VAT to 15% by expanding VAT registration for businesses: Minister’s proposal

SWITZERLAND

• Switzerland 2025 VAT changes

TAIWAN

• Declaration and Deduction of Input Tax Amount for Purchase Returns or Allowances

THAILAND

• New Regulations for VAT Refunds: Increased Limits and Criteria for Tourists

UNITED KINGDOM

• Taking VAT out of the ‘too-difficult’ box: A solution for economic growth and small businesses

WORLD

• How to Maximize Small Business Tax Deductions for Financial Growth
• The 5 Keys to Saving Time and Money on Tax Research
• VATupdate Newsletter Week 3 2024
• VATupdate.com Daily Newsletter: January 20-21, 2024
• International VAT Rate Round Up: Q4 2023

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