Headlines March 8, 2024
- What are the VAT registration thresholds in the Member States of the European Union?
- What is the “individual number” as mentioned in the EU VAT Directive?
- Revised draft e-invoicing regulation brings Spanish tax authority’s ‘dream’ closer
- Comments on ECJ C-341/22: No minimum threshold of output transactions subject to VAT as established by the Italian legislation
- VATupdate Newsletter Week 8 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 9/2024
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in February 2024
- 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 – 2 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024
- 1002 ECJ VAT Cases are now available on www.vatupdate.com
- This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive
- VAT Rates
ALBANIA
ANGOLA
- Angola VAT Law Revisions: Implications for E-Commerce and Other Taxation Changes
- VAT Law Revisions: Implications for E-Commerce and Other Taxation Changes
AUSTRALIA
AUSTRIA
BELGIUM
DENMARK
ESTONIA
- Estonia Proposes VAT Law Changes to Simplify Registration for Small Businesses
- MOF Proposes Tax Amendments for Small Businesses and VAT Clarification for Buildings
ECJ
- ECJ: No VAT exemption without proof of recipient’s taxable status in Czech Republic
- Comments on ECJ C-314/22: VAT refund in case of ‘bad’ debts
- Comments on ECJ C-341/22: Italy wrongly imposes turnover requirement for VAT liability
- Comments on ECJ C-341/22: No minimum threshold of output transactions subject to VAT as established by the Italian legislation
- Comments on ECJ C-87/23 (AG Opinion): Latvian association that provides training carries out independent economic activity
- EU Court of Justice Ruling on VAT Deduction Threshold C-341/22
EUROPEAN UNION
- EPPO Report: €11.5 Billion VAT Fraud Increase Sparks Push for E-Invoicing Mandates
- EU Extends VAT Exemption for Imports in Response to Russia-Ukraine Conflict until 2024
- ViDA: Revolutionizing EU VAT for Governments, Businesses, and Consumers
- What are the VAT registration thresholds in the Member States of the European Union?
- What is the “individual number” as mentioned in the EU VAT Directive?
EUROPEAN UNION/ ITALY
EUROPEAN UNION/ LATVIA
FRANCE
- Understanding and Implementing VAT Reverse Charge in France
- What do you need to know about French VAT?
GERMANY
- Enhanced Export Control Procedures: Third Package of Measures Announced for Speeding Up Processes
- No Input Tax Deduction for Subsidies to Canteen Operators, Right?
HUNGARY
INDIA
ISRAEL
ITALY
- Tax treatment for part-time teachers giving private lessons
- The Incompatibility of Italian Law with Directive 2006/112/EC: Case Study on VAT Credit Loss
JAPAN
NETHERLANDS
- Allocation or Withdrawal of VAT Identification Number in Tax Law
- Arrests in VAT fraud case involving money laundering and counterfeit goods discovery
- Consecutive horse shipments qualify as one for VAT
- Proposed Changes to VAT on Real Estate Services
- What do you need to know about Dutch VAT?
PAKISTAN
PHILIPPINES
- Proposed 12% VAT on Cross-Border Digital Services Consumption
- Revisiting VAT Refund Rules: Impact of EoPT Law on Taxpayer Appeals and Compliance
POLAND
- Poland’s Proposal: Lowering VAT Rate on Beauty Treatments to 8% from April 2024
- Property Sales – Differentiation of PCC and VAT
- Ruling: VAT Settlement by Municipality for Water and Sewerage Management
- VAT Deduction for Invoices Received Before VAT Registration as an Active VAT Taxpayer
- What is active grief in Poland and when you have to submit it
PORTUGAL
SPAIN
- Revised draft e-invoicing regulation brings Spanish tax authority’s ‘dream’ closer
- Spain Extends Deadline for Financial Account Declarations under EU Directive 2021/514 (DAC7)
- VAT on Exempt Activities and Artificial Interposition of Society for VAT Deduction
SRI LANKA
UKRAINE
- Can VAT payer top up SEPA VAT account with cash through bank cashier?
- Determination of VAT taxable base for supply of goods/services, non-current assets
- How to adjust non-taxable operations in VAT declaration: guidance from tax authorities
- VAT on Sales and Free Supply of Gift Certificates: Taxation Guidelines in Ukraine
- VAT Taxation on Equipment Operating on Renewable Energy Sources: Odessa Tax Office Update
UNITED KINGDOM
- CIOT Comments on VAT Threshold Increase in Budget 2024
- Guide to UK VAT Refunds for Non-UK Businesses: HMRC Notice 723A Updates and Requirements
- HMRC Research and analysis – Assessing the wider benefits of Making Tax Digital for VAT
- Impact of Increasing VAT Registration Threshold to £90,000 on Small Businesses
- Input Tax Claim Allowed on Land Rover Purchase: Three Shires Trailers Case Success
- Insufficient Evidence for Zero-Rated Exports: The H Ripley Case and Court Ruling
- Repayment Interest on VAT Credits – Updated Guidance from HMRC
- The Future is Now: Extending MTD to Include Over 4 Million Taxpayers
- UK Value-Added Tax Gap Grows to £8.8 Billion Over Two Years: Tax Office Report
- Updated Guidance on VAT Grouping and Divisional Registration: Pros and Cons Explained
- VAT and BIK Changes for Double Cab Pick-Ups: Impact on Tax Treatment and Payload Considerations
- VAT Basics: Voluntary Registration for Small Businesses and Startups
- VAT Update: Zero and Reduced Rates for Building and Construction Services Explained
UNITED STATES
WEBINARS / EVENTS
- Event: E-Invoicing Exchange Summit in Miami – April 22-24, 2024
- Fonoa Webinar – Tax Data and Technology: Practical In-House Strategies (March 19, 2024)
WORLD
- Navigating the Digital Transformation of Indirect Tax Compliance: A Holistic Approach
- VATupdate.com Daily Newsletter: March 7, 2024
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