VATupdate.com Daily Newsletter: June 14 2024

What happens on June 14 in the world?

The Falkland Islands War concluded on June 14, 1982, with the surrender of the Argentine garrison at Port Stanley to the British military.

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Headlines June 14, 2024

• ECJ C-533/22 (Adient) – Judgment – NO Fixed establishment solely on the basis that the two companies belong to the same group
• ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration
• ECJ C-276/24 (KONREO) – Questions – Should the customer be liable to pay VAT in case of fraud?
• EU – Challenges of Triangular Operations in the EU: A Puzzle
• Japan Peppol Authority Released PINT 1.0.2

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• VATupdate Newsletter Week 23 2024
• E-Invoicing
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in May 2024
  • E-Invoicing & E-Reporting developments in the news in week 23/2024
  • E-Invoicing heatmap for Europe
• ECJ
  • ECJ VAT Cases decided in 2024
  • Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinion announced till July 14, 2024
  • 1013 ECJ VAT Cases are now available on www.VATupdate.com
  • This is what happened in the ECJ (VAT) in May 2024 – ECJ took a siesta
• VAT Rates
  • May 2024 VAT Updates: A Global Roundup of Rate Changes and Developments on VATupdate.com
  • Global Upcoming VAT Rate changes – Chronological

 

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AUSTRALIA

• E-Invoicing in Australia: Where We Stand Today

AZERBAIJAN

• Azerbaijan’s Defence Product Imports Exempt from VAT and Customs Duties

BANGLADESH

• Proposed VAT Changes in Finance Bill 2024: Rates Increase and Exemptions for Specific Industries

BELGIUM

• Belgium VAT-Registered Businesses: Summer Vacation 2024 Postponement and Deadlines Extension
• FPS Finance Belgium Announces GKS 2.0 Modernization Timeline for POS Systems
• VAT postponement for taxpayers – Summer holiday 2024 – FOD Finance facilities and deadlines relaxation.
• Belgium 2024 eInvoicing Country Sheet

BOSNIA AND HERZEGOVINA

• Understanding Subsidies in the New Fiscalization System of Republic of Srpska: How to Obtain Them

BRAZIL

• Government Restricts Compensation of PIS and COFINS Credits on Gross Revenues

COSTA RICA

• Costa Rica Updates VAT Law Impacting Private Education Services

CYPRUS/ SPAIN

• Cyprus Contemplates Zero VAT Extension as Spain Pushes Forward with Reduced Rates

DENMARK

• OIOUBL 3 Delay in Denmark

DOMINICAN REPUBLIC

• Dominican Republic’s Updated Taxpayer Lists for Mandatory E-Invoicing Implementation Calendar
• Tax Authority’s Procedure for Implementing E-Invoicing

ECJ

• ECJ Customs Case C‑104/23 A GmbH & Co. KG- Classification of Goods: Scope of ‘Building’ Excludes Calf Hutches – Judgment
• ECJ C-533/22 (Adient) – Judgment – NO Fixed establishment solely on the basis that the two companies belong to the same group
• ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration
• New ECJ VAT Case C-392/24 PPC Renewables Romania
• New ECJ VAT Case C-379/24: Agrupació de Neteja Sanitaria
• New ECJ VAT Case C-380/24: Taxation of Educat Serveis auxiliars
• ECJ C-276/24 (KONREO) – Questions – Should the customer be liable to pay VAT in case of fraud?

ESTONIA

• Estonian Tax Agency Enhancing Data Collection for Improved Enforcement Efforts

EUROPEAN UNION

• Challenges of Triangular Operations in the EU: A Puzzle
• EU to put tariffs of up to 38% on Chinese electric vehicles as trade war looms
• The EU amends proposed VAT rules for the digital age

FRANCE

• The future of French e-invoicing – and why lack of master data ownership is a risk for businesses

GERMANY

• BMF News: Public Sector Input Tax Deduction Regulations Update
• BMF News: VAT Treatment of Grants – Changes in UStAE for Mutual Contracts
• German ChatGPT VAT Guide with Accurate Legal Citations
• Value Added Taxation of Public Authorities – § 2b VAT Act; Input Tax Deduction for Public Law Entities
• Treatment of subsidies for VAT; Importance of purpose in payment associated with subsidies.

GHANA

• Enhancing Revenue Collection: Ghana’s E-VAT System Implementation Update by GRA

HONDURAS

• Honduras Updates Bank Card Sales Tax Withholding Process for Administrative Purposes

INDIA

• 53rd GST Council Meeting Scheduled for June 22 in New Delhi
• GST rate rationalisation gets tricky for NDA 3.0

ITALY

• Implementation of Law 23 December 2014, No. 190 – Communications for Spontaneous Compliance Promotion
• Communication of anomalies in 2023 VAT declaration issued by Revenue Agency
• Fiscal Compliance Letters for Missing VAT Declaration: Agency Notification
• Italy Tax Agency Clarifies VAT Treatment for Services Covered by Public Contributions
• Italy: €6.8 Million Frozen in VAT Fraud Probe Involving Textile Smuggling from China
• SGR not liable for extinct common fund’s VAT debt: Court of Cassation ruling.
• Tax deductible even if contract is void: implications of recent court ruling.

JAPAN

• Japan Peppol Authority Released PINT 1.0.2

LITHUANIA

• Lithuania’s B2G E-Invoicing Transition: SABIS Implementation and Peppol Network Integration Guide

MALAYSIA

• Clarification on “Used Directly” in Sales Tax Exemption Order 2018 – Public Ruling 3/2024
• Updated Service Tax Guides: Clarifications on Rate Changes and Expanded Taxable Services Scope
• Extension of VDP Payment Period Until June 30, 2024 for Applications by May 31, 2024
• MIRB e-Invoicing SDK 1.0 Updates: Validations, Digital Signature, and New Additions (24 May 2024)

MAURITIUS

• Mauritian Ministry Presents 2024-2025 Budget with 20% VAT Exemption Increase for Taxis

MOLDOVA

• Non-Resident Repair Services Could Be Subject to VAT, According to STS
• STS Confirms VAT Registration Not Cancelled During Business Suspension

NETHERLANDS

• Court of Gelderland: Reduced VAT rate not applicable to bootcamp lessons starting and ending elsewhere.
• Court ruling on VAT corrections and tax interest for waste separation costs, 2016-2019
• Court ruling on VAT corrections and tax interest for waste separation costs, upheld by judge
• Dispute over VAT corrections and tax interest on waste separation costs by Dutch municipality
• Monitoring of VAT zero rate for solar panels: Impact and Budgetary Assessment, June 11, 2024
• No VAT on Full-time Adult Education: Dutch Court Ruling on Economic Activity
• Number of registrations for Small Business Scheme solar panel owners sharply reduced due to introduction of zero tariff
• Extension of VDP Payment Period Until June 30, 2024 for Applications by May 31, 2024
• MIRB e-Invoicing SDK 1.0 Updates: Validations, Digital Signature, and New Additions (24 May 2024)

NEW ZEALAND

• Uncertainty Looms Over Implementation of New Zealand’s Digital Services Tax

PAKISTAN

• FBR Proposes E-Invoices for Sales Tax Compliance
• Proposed Tax Measures in Finance Bill 2024: Changes in Sales Tax, Auditing, and Fraud Detection
• 2024 Finance Bill: Strengthening Measures Against Sales Tax Fraud for Fairer Taxation System

POLAND

• Authorization Issues with Trusted Profile in National e-Invoice System
• Correcting VAT rate on receipt with buyer’s NIP. How to make corrections and include in records?
• Poland Delays Mandatory VAT E-Invoicing System Implementation to 2026
• Poland Extends VAT E-Invoicing Implementation Deadline to February 2026
• Poland’s President Delays E-Invoicing Mandate to February 1, 2026
• Sovos Webinar – VAT Reporting and SAF-T updates in Poland and General Audit Insights (June 27)
• Taxation of Freight Forwarding Services in VAT: Country of Taxation and VAT Rate Explained
• Amendment Delaying Implementation Date of KSeF Published: Here is the New Deadline
• Changes in VAT taxation of illegal energy or heat consumption may lead to tax disputes
• Court Rules Foundation Grants for Joint Venture Projects Not Subject to VAT Taxable Base

PORTUGAL

• E-Invoicing in Portugal

ROMANIA

• E-Invoicing in Romania

RUSSIA

• Russia’s VAT Currency Conversion Requirements for Foreign-Made Goods Sold Under Contract Clarified
• Russian Ministry of Finance VAT Rules Clarification for Foreign Goods Sales in 2024
• VAT nuances in resale of used cars: invoice and sales book processing specifics

SAUDI ARABIA

• ZATCA Announced the Twelfth Group to Implement the Phase Integration of e-Invoicing

SLOVENIA

• Amendments to the VAT Tax Act – Registration threshold, VAT scheme SME’s, VAT groups

SOUTH AFRICA

• SARS Sentences SHL Wholesalers Owner to 15 Years for VAT Fraud in Landmark Case

SPAIN

• Spain B2B e-Invoicing Potential Delay
• Independent Board Members and VAT: Spain’s Perspective on Tax Treatment of Professional Services
• Prime Minister Pedro Sanchez announces Spain to Extend VAT Cut on Food Beyond June 30

SWEDEN

• Supreme Administrative Court ruling on holding company’s economic activity and VAT registration implications (2024)

SWITZERLAND

• VAT Treatment of DAOs, Protocols, and Blockchain: Recent Developments and Implications

TRINIDAD AND TOBAGO

• Opposition Leader Presents Alleged Proof of Government’s Plan to Increase VAT for Revenue Generation

UKRAINE

• Mandatory SAF-T Electronic File Submission for Large Taxpayers in Ukraine from January 2025
• Responsibility for Failure to Register as VAT Payer: Odessa Tax Office Clarifies Consequences
• An Overview of the New SAF-T UA Compliance for Ukrainian Taxpayers
• Tax Credit for Car Repair Paid by Insurance Company: VAT Implications Explained
• VAT Exemption for Medical Services: Clarifications from the Tax Authorities

UNITED ARAB EMIRATES

• VAT Guidelines: Manpower vs Visa Facilitation Services – Understanding Taxability and Considerations

UNITED KINGDOM

• Find a Customs Agent or Fast Parcel Operator for Import and Export Declarations
• HMRC Introduces Customs Declaration Service for Export Declarations, Transition Period Until 2024.
• HMRC VAT Statutory Interest Manual: Technical and Procedural Guidance for Staff
• Important Update: Changes to HMRC’s EORI Number Guide for VAT Deregistered Businesses
• Interpretation of ‘prize won’ in Remote Gaming Duty crucial in L & L Europe Ltd case
• Kent Couriers Ltd v HMRC: Excise Duty Dispute Appeal Decision [2024] UKFTT 00145 (TC)

UNITED STATES

• July 2024 Sales Tax Due Dates for Multiple States
• Missouri Sales Tax: Out-of-State HVAC Sales to Missouri Customers Subject to Tax
• California Court of Appeals Upholds Sales Tax Regulation 1585 on Cell Phone Bundled Transactions
• Electronic Invoicing in the United States: Interoperable Exchange Network DBNAlliance
• Missouri Sales Tax: Out-of-State Sales Taxability Explained by Department of Revenue
• Ohio Sales Tax Holiday: Qualifying Items, Exemptions, and Purchase Guidelines

UZBEKISTAN

• How to submit reports when paying QQS to AOS taxpayer?

VIETNAM

• Continuing 2% VAT reduction until the end of 2024 approved by National Assembly
• Handling VAT refund information for businesses: Urgent review and clarification by Ministry of Finance
• Vietnam Government Proposes Extending 2% VAT Reduction on Specific Goods and Services until 2024
• Vietnam’s E-Invoice Implementation: Boosting Transparency and Fighting Tax Evasion

WEBINARS / EVENTS

• Fonoa Webinar – Tax for Digital Platforms: Business Models Pros and Cons (June 12)

WORLD

• VATupdate.com Daily Newsletter: June 12 2024

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