Headlines March 19, 2024
- Global Upcoming VAT Rate changes – Chronological
- Agenda of the ECJ VAT cases – 4 Judgments, 2 AG Opinions, 1 Hearings announced till April 18, 2024
- Germany – Final proposal on German e-invoicing legislation published
- UK Reaches Agreement with Italy on Reciprocity for VAT Refunds
- HMRC Guidance: Record keeping (VAT Notice 700/21) – The reason for any zero rate or exemption has been removed from the list of details you must include on a VAT…
- VATupdate Newsletter Week 11 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 11/2024
- 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 – 4 Judgments, 2 AG Opinions, 1 Hearings announced till April 18, 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
AUSTRIA
BAHRAIN
BELGIUM
- Belgian Art Market Under Threat: Proposed 21% VAT Endangers Cultural Heritage and Economic Prosperity
- Belgian Chamber of Representatives Amends Small Business VAT Scheme
- Belgian Chamber of Representatives Approves Amendments to Small Business Scheme for VAT
- Update on Changes to Intervat Access Screens: Positive Reception from ITAA Members
BOLIVIA
BOSNIA AND HERZEGOVINA
BRAZIL
BULGARIA
CANADA
ECJ
- AG Emiliou’s Opinion on DAC6 Validity: Equality, Legality, and Clarity in Tax Reporting Directive
- AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case
- Agenda of the ECJ VAT cases – 4 Judgments, 2 AG Opinions, 1 Hearings announced till April 18, 2024
- ECJ Judgment on Default Interest for VAT Refunds: Gemeente Dinkelland Case (C-674/22)
- ECJ Judgment on Denial of 0% VAT Rate for Intra-EU Supply of Goods (B2 Energy, C 676/22)
- ECJ Judgment on VAT Liability for Employee-Issued Fraudulent Invoices (P Sp. z o.o., C-442/22)
- ECJ Judgment: Reduced VAT Rate for Hotel Accommodation in Valentina Heights Case
- ECJ Customs C-33/24 (ROSAS) – Question – Dispute Over Amendment Request for Representation Change
- Latvian Information: VAT Treatment for Grant-Funded Training Services – AGO Opinion
- ECJ Advocate General Opinion on Dutch VAT Exemption Rules for Special Investment Funds
EUROPEAN UNION
- European Commission Report on e-Invoicing Directive Impact on Public Procurement in Digital Age
- European Union Pushes for Single VAT Registration to Simplify Compliance for E-Commerce Traders
- Navigating the EU VAT Maze: E-invoicing Updates and Compliance Strategies
GERMANY
- Commentary on VAT deduction for new heating system in rented residential property – BFH 18.03.2024
- Final proposal on German e-invoicing legislation published
- Germany’s B2B E-Invoicing Mandate: Latest Updates and Proposed Timeline for Implementation
- No Input Tax Deduction for Landlord’s New Heating System: BFH 07.12.2023 V R 15/21
- Reduced VAT Rate for gas and district heating will expire on 31st March 2024
INDIA
- Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period
- Weekly GST Communique dated March 18, 2024
INDONESIA
IRELAND
ISRAEL
- Israel Tax Authority Announces New Timeline for CTC E-Invoicing Mandate Implementation Starting May 2024
- The Future of E-Invoicing in Israel: Trends and Predictions
ITALY
- Italy 2024 VAT Return Technical Specifications for Electronic Submission
- Revenue Agency Launches Tax Reform Consultation
ITALY/UNITED KINGDOM
KAZAKHSTAN
- Simplified VAT Refund Procedure to Take Effect on March 26, 2024
- The Impact of the Kazakhstan’s Google Tax on Foreign Companies
KENYA
KUWAIT
LAOS
LITHUANIA
MALTA
- Malta Provides New Guidelines on 12% VAT Rate on Certain Supplies of Management of Securities
- Malta’s Guidelines: 12% VAT Rate on Securities Management – Effective January 1, 2024
MIDDLE EAST
NETHERLANDS
- CJEU Opinion: Dutch Pension Funds Not Eligible for VAT Exemption as Special Investment Funds
- Closure of Old Taxpayer Portal for VAT Returns in Netherlands Effective 1 July 2024
- Unlawful conduct of the Tax and Customs Administration not made plausible, additional VAT assessment justified
NEW ZEALAND
NIGERIA
PAKISTAN
PARAGUAY
POLAND
- Changes in Reduced VAT Rates from April 1, 2024 – List of Goods and Services
- Construction industry: Part of the VAT refund on construction materials must be restored
- Electronic invoices in Poland
- Exemption from VAT for 3D prosthetic reconstruction projects manufacturing services – Official Interpretation
- Ministry of Finance invites to summary of KSeF consultation meetings on 15.03.2024
- New E-Delivery Address Requirement in Poland
- Official Letter: No Right to VAT Deduction for Municipality’s Own Tasks – Correct Legal Position
- Poland Ends Temporary Zero VAT Rate on Food Products After March 31, 2024
- Poland’s Retail Sales Tax Law: Court’s Interpretation and Implications for Taxpayers
- Proposal of reduced VAT Rate for Beauty Industry from 23% to 8%
- The Ministry of Finance invites you to the KSeF summary meeting
- Update of National e-Invoice System API on Test Environment on March 21, 2024 at 10:00.
- VAT Exemption for Legal Services – Individual Interpretation Request – Official Letter
- VAT Exemption for Training Services with Validation and Certification – Official Tax Interpretation
- VAT Taxation of Auction Property Sales – Incorrect Individual Interpretation Request – March 6, 2024
ROMANIA
- Ministry of Finance Proposes Amendments to VAT Exemption for Certain Deliveries to Hospitals
- Romania Updates E-Invoicing Penalties: New Application Date and Fine Structure for Businesses
RUSSIA
RWANDA
SINGAPORE
SLOVAKIA
SLOVENIA
SOUTH AFRICA
- SARS Amends Customs Rules for Transfer Pricing Adjustments: Implications for Importers
- VAT Apportionment: Revised ruling
SPAIN
- Conflict No. 15: VAT Exemption and Artificial Inclusion in Property Lease Contracts
- Spain’s Supreme Court: No VAT on Company Cars Provided to Employees for Private Use
- VAT Deduction Rectification: Obligation to Rectify Original Deduction in Anulled Sales Transaction
- VAT Deduction Regularization for Investment Goods: Criteria and Requirements (TEAC Resolution 00/04281/2021/00/00)
- VAT Treatment of Vehicle Assignments to Employees: Criteria and Legal Doctrine
SWITZERLAND
UKRAINE
- Blocked Tax Invoices and Prejudiced VAT Amount for January-February 2024 – Getmantsev’s Report
- Retention of Tax Documents in Electronic Form: Reminder from Tax Authorities
- VAT on Medical Supplies and Devices: Rates, Exemptions, Reporting in Tax Invoices and VAT Returns
UNITED ARAB EMIRATES
UNITED KINGDOM
- Challenges in Reimbursement of Incorrectly Charged VAT Post-Brexit: Metatron D.O.O. Case
- HMRC discretion on pre-registration VAT recovery for Aspire In The Community Services Ltd: FTT decision
- HMRC Guidance: Record keeping (VAT Notice 700/21) – The reason for any zero rate or exemption has been removed from the list of details you must include on a VAT…
- HMRC Guidance: Women’s sanitary products (VAT Notice 701/18)
- HMRC Launches Import One Stop Shop for UK-EU Sales: Simplifying VAT Compliance for Businesses
- HMRC’s Permanent Cuts to VAT Helpline Sparks Outrage Among Taxpayers and CIOT
- Maximizing VAT Recovery on Specified Supplies: A Guide for Financial and Insurance Businesses
- UK HMRC consults on private taxi operators VAT
- Understanding the VAT Treatment of Director Fees: Recent CJEU Decision and UK HMRC Guidance
- Updated Examples for Export Declarations on Customs Declarations Service from GB
- VAT Helpline Changes: Improving Service Levels and Supporting Vulnerable Customers
- VAT returns – everything you need to know about completing a VAT return, submission and payment
UNITED STATES
- Economic Nexus Treatment by State, 2024
- Florida Introduces Tax Exempt Agricultural Materials (TEAM) Card Program for Farmers and Sellers
- Maximizing Tax Refunds for Software Purchases in Illinois, Massachusetts, New York, Pennsylvania, Washington, and Utah
- Oklahoma Eliminates State Sales Tax on Food Starting August 2024
- South Dakota Expands Seller Definition to Include Electronically Delivered Products
- The Complex World of Sales Taxes: A Global Comparison of VAT, GST, and National Tax
- Understanding Sales Tax on Services in South Dakota: What Merchants Need to Know
- US sales tax foreign sellers – goods & digital services
- Washington Supreme Court Rules Tax on Federally Subsidized Wireless Services Unconstitutional
- Wyoming Eliminates 200 Transaction Threshold for Economic Nexus Rules by July 1, 2024
- Wyoming Sales Tax Law Update: Removal of 200-Transaction Threshold for Remote Sellers
UZBEKISTAN
VIETNAM
WORLD
- EY’s 2024 Worldwide VAT, GST, and Sales Tax Guide: Comprehensive Coverage of 150 Jurisdictions
- Global Upcoming VAT Rate changes – Chronological
- Sources of Government Revenue in the OECD, 2024
- VATupdate.com Daily Newsletter: March 18, 2024
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