Headlines March 21, 2024
- ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied
- Ecuador Implements 15% VAT Rate Increase Starting April 1, 2024
- EU VAT in the Digital Age agreement 14 May likely
- Hungary’s New VAT Return Filing Guidelines for Annual Filers with Community VAT Number
- Five Key Questions about Romania e-Transport
- 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
BELGIUM
- Belgian Parliament Expands VAT Exemption Scheme for Small Enterprises: Key Changes and Implications
- Belgium Expands Rental Property VAT Break to Drive Investment in Renovations and Reconstruction
- Expansion of Reduced VAT Rate for Demolition and Reconstruction Exclusively for Rental Properties
- Extension of the reduced VAT rate of 6% for demolition and reconstruction to the construction of rental homes
- Submit your 2023 customer listing for VAT by March 31, 2024 to avoid penalties
BOLIVIA
CROATIA
ECUADOR
EL SALVADOR
ECJ
- ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied
- European Court to Review VAT Deduction Rules for Building Improvements
- Comments on ECJ C-606/22: Unjust Enrichment and VAT Refunds: A Complex and Misunderstood Issue
- ECJ: Overcharged VAT on receipt difficult to recover – implications for businesses
EUROPEAN UNION
- EU VAT in the Digital Age agreement 14 May likely
- Eurojust Supports EPPO-Led Operation Against Carousel VAT Fraud: 14 Suspects Arrested in 17 Countries
EUROPEAN UNION/ VIETNAM
FRANCE
- Excise Duty on Rum: France vs Overseas Territories – Tax Discrepancy and Regulations
- Update on Art Photography Qualification for VAT – CJEU Case Law (C-145/18)
GERMANY
- Conditions for intra-Community supply: Judgment by Hamburg Tax Court
- Conditions for VAT exemption in intra-community subsequent delivery (BFH)
- Current VAT Update 03/2024: Clarification on Incorrect VAT Disclosure in Consumer Transactions
HUNGARY
INDIA
ISRAEL
- Israel B2B e-invoicing 5 May 2024 FAQ’s
- Israeli Law Increases Tax Rate on Financial Institutions to 23% Until 2025
ITALY
KENYA
LAOS
- Lao PDR Presidential Decree: VAT Rate Adjustment from 7% to 10%
- Laos Increases VAT Rate to 10% in Economic Base Adjustment, Effective March 21, 2024
- Laos Raises VAT Rate to 10% to Boost Budget Revenue and Economic Development
MALAYSIA
NETHERLANDS
- Are the retreats subject to VAT? Analysis of voluntary payment and taxable nature
- Court of Appeal ‘s-Hertogenbosch Decision: No justified trust in VAT audit, recalculated VAT not recoverable.
- Home constitutes business assets vof, VAT correction for private use by partners
- Maintenance: “Rechtspraak” Systems Unreachable from 5th to 7th April
- Relaxation in VAT-taxed rental with retroactive effect
NEW ZEALAND
PAKISTAN
PANAMA
POLAND
- National e-Invoicing System (KSeF) Implementation Date Update: New Date Coming Soon in 2024
- Poland’s JPK_KR Update: New Reporting Requirements and Submission Deadlines for Taxpayers
- SAF-T for CIT – Revised regulation simplifies reporting
- VAT Exemption for Water Management Project: Official Interpretation
ROMANIA
SAINT KITTS AND NEVIS
- St Kitts and Nevis Government Announces Discounted VAT Day on April 12 for Easter Season
- St Kitts and Nevis Introduces Discounted VAT Day to Boost Economy During Easter Season
- Kitts Government Introduces Easter Discounted VAT Rate Day to Boost Economy
SWEDEN
TAIWAN
TURKEY
UKRAINE
UNITED KINGDOM
- Consultation on UK Carbon Border Adjustment Mechanism Design and Administration: Have Your Say Now!
- UK Transition Period Ends: New Customs Obligations for EU Exporters Effective April 30, 2024
WORLD
ZAMBIA
- Zambia Urged to Increase VAT Revenue to 28% for National Development
- Zambia VAT Regulations for Non-Resident Digital Service Providers
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