Ostrich
After all the excitement from last week on whether or not the VIDA proposals would be accepted (spoiler: they were not), here is a short joke to start your week with a smile.
A man walks into a restaurant with a full-grown ostrich behind him. The waitress asks for their orders. The guy says, “A hamburger, fries, and a coke,” and turns to the ostrich, “What’s yours?”
“I’ll have the same,” says the ostrich.
A short time later the waitress returns with the order. “That will be $18.40 please.”
The man reaches into his pocket and, without looking, pulls out the exact change for payment.
The next day, the guy and the ostrich return to the same restaurant and the guy says, “A hamburger, fries, and a coke.”
The ostrich says, “I’ll have the same.”
Again, the guy reaches into his pocket and pays with exact change. This becomes routine until one night they enter the restaurant, and the waitress asks, “The usual?”
“No, this is Friday night, so I will have a steak, baked potato, and salad”, says the guy.
“Me too,” says the ostrich.
The waitress brings the order and says, “That will be $42.62.”
Once again the guy pulls the exact change out of his pocket and places it on the table.
The waitress can’t hold back her curiosity any longer. “Excuse me, sir. How do you manage to always come up with the exact change out of your pocket every time?”
“Well,” says the guy, “several years ago I was cleaning my attic and found an old lamp. When I rubbed it a genie appeared and offered me two wishes. My first wish was that if I ever had to pay for anything, I would just put my hand in my pocket and the right amount of money would always be there.”
“That’s brilliant!” says the waitress. “Most people would wish for a million dollars or something, but you’ll always be as rich as you want for as long as you live!”
“That’s right. Whether it’s a gallon of milk or a Rolls Royce, the exact money is always there,” says the guy.
The waitress asks, “But, sir, what’s with the ostrich?”
The guy sighs and answers, “My second wish was for a tall chick with long legs who agrees with everything I say.”
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
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WORLD
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- Understanding the Heart of Taxation: What Is a Tax Engine?
- Navigating Customs and VAT/GST: Strategies for Global Trade Compliance and Cost Management
- Ensuring VAT Compliance: SAP E-Invoicing and Reporting Solutions
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- GENA General Assembly Highlights
- Top 5 Global Indirect Tax Trends to Watch in 2024 and beyond
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- Webinar – Update on E-Invoicing in Germany (June 27)
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MIDDLE EAST
AFRICA
- Egyptian Tax Authority: Minister of Finance Implements Presidential Directives to Streamline…
- Finance Minister: Policies to Boost Private Sector, Local Production, and Export with Tax Incentives
- Egyptian Tax Authority: Only Electronic Invoices Accepted for Tax Declarations and VAT Deductions Since July 2023
- Kenya Reverses VAT on Bread and Financial Transactions Amid Public Outcry Over Living Costs
- Kenya’s Indirect Tax System: VAT, Excise, and Customs Duties Driving Revenue and Development
- Kenya Announces Tax System Overhaul in New Budget
- Tanzanian Ministry of Finance 2024-2025 Budget Speech: VAT Changes and Exemptions for Various Industries
- Tanzanian Ministry of Finance 2024-2025 Budget Speech: VAT Changes and Exemptions for…
- Government Eliminates VAT on Fertilizer, Gold for Refineries, and Locally Produced Edible Oil Seeds
- Uganda’s 2024-2025 Budget: VAT Exemptions for Domestic EVs and Employer-Supplied…
- Uganda Releases New FY2024-25 Budget
AMERICAS
- Bolivia Plans Major Expansion of Electronic Invoicing System
- Bolivia Set to Further Expand Electronic Invoicing
- Costa Rica Clarifies Applicable VAT for Private Education Services
- Costa Rica Sets 2% VAT Rate for Private Education Services in New Law
- Louisiana Fiscal Cliff: Urgent Call for Tax Reform to Avoid Economic Crisis
- NYS Tax Tribunal: SaaS Fees Subject to Sales Tax in Beeline.com Case
- Vermont: New Law Repeals Cloud Software Exemption and Subjects SaaS to 6% Tax as of July 1
- Oklahoma: New Law Creates Temporary Exemption for M&E Used for Commercial Mining of Digital Assets
- Ohio: Upcoming 10-Day Tax Holiday Applies to Broader Base of Transactions and Vendors Must Comply
- Mississippi Extends Back-to-School Sales Tax Holiday to Three Days in July
- Alabama Back-to-School Sales Tax Holiday Weekend: July 19-21, 2024
- Florida DOR Announces New Sales Tax Exclusion for Motor Vehicle Leases Effective July 1
- The Ever-Changing Landscape of Sales Tax Post-Wayfair: What Online Businesses Need to Know
- New York affirms SaaS provided with managed services are taxable
- Louisiana Board of Tax Appeals finds sales tax on music streaming violates ITFA
- California budget includes sales tax bad debt deduction limitation and suspension
- California digital tax bills update
- Mastering Restaurant Sales Tax: The 80/80 Rule and Automation for Compliance
- Vermont Legislature Overrides Governor’s Veto on Property and Software Sales Tax Hike
- Mississippi Updates Tax Rules for Oil, Gas, and Mineral Resource Service Businesses Effective July 2024
- Six Years After Wayfair: The Ongoing Challenges of Economic Nexus for Online Sellers
- Are Lottery Tickets Subject to Sales Tax in California?
- Updated List of Alabama Counties Participating in 2024 Back-to-School Tax Holiday
- New Jersey Announces 2024 Back-to-School Sales Tax Holiday from August 24 to September 2
- Oklahoma Exempts Machinery for Digital Assets Mining from Sales and Use Tax
- Top 10 Triggers for Sales Tax Nexus: Essential Insights for Business Compliance
- Tennessee Updates Sales and Use Tax Guidance: Key Changes and Requirements Explained
- Oklahoma Governor Signs Law with Sales Tax Exemptions for Nonprofits and Veterans
- Local Income vs. Sales Taxes: Evaluating the Optimal Revenue Source for Local Governments
- South Carolina Court Rules Home Improvement Retailer Must Collect Sales Tax on Installation Materials
- California Senate Bill 167: New Sales Tax Measures and Bad Debt Deduction Changes
- Sales of New Merchandise by Charitable Organizations Subject to Tax, Clarifies California Tax Department
- Maryland Increases Sales Tax on Electronic Smoking Devices
ASIA PACIFIC
- Azerbaijan Updates VAT-Exempted Raw Materials List for Imports to Liberated Areas
- Azerbaijan Approves VAT and Import Duty Exemptions for Defence Imports
- China’s Central Committee Considers Overhaul of VAT System Amid Falling Property Taxes
- China Eyes Consumption Tax Overhaul to Boost Local Government Revenue Amid Housing Crisis
- MoF: VAT Treatment of Barter Transactions Hinges on Contract Conclusion Timing
- VAT Exemption for Domestic Pharmaceutical Products Effective June 13, Retroactive to Jan. 26
- GST Council Proposes Restrictions on IGST Refunds for Goods with Export Duty
- GST Council Tweaks Tax Rates, Waives Interest and Penalty for First 3 Years of Rollout
- GST Council Exempts Hostel Fees, Platform Ticket, and More from Tax to Prevent Fraud.
- GST Council Meet: Changes in Tax Rates for Goods & Services – Cheaper or Costlier?
- GST Council Clarifies Place of Supply for Custodial Services by Indian Banks to Foreign Investors
- GST Council Decisions: Exemptions, Waivers, and Simplifications for Taxpayers in India
- GST Council decides to remove anti-profiteering clause, allowing sellers to keep tax cuts.
- Key Highlights of 53rd GST Council Meeting
- 53rd GST Council Meeting – Other recommendations (Part 2)
- 53rd GST Council Meeting – Other recommendations (Part 1)
- 53rd GST Council recommends amendment to Section 122(1B) of CGST Act for E-commerce Operators retrospectively w.e.f. October 01, 2023
- 53rd GST Council Recommended to Adjust demand amount paid through DRC-03 against Pre-Deposit
- Reduce GST slabs, hike exemption threshold for firms with up to Rs 1.5 cr turnover: GTRI
- 53rd GST Council Recommended Rolling out of bio-metric based Aadhaar authentication on All-India basis
- 53rd GST Council Meeting: Recommendations to clarify the GST rates on Goods
- 53rd GST Council meeting: Recommendations to clarify the GST rates on Services
- Waiver, other tax reforms top GST Council’s docket
- GST Council’s 28% tax triggers job losses in India’s real-money gaming sector
- Taxpayers want rationalisation of GST rates, amnesty scheme
- GST Council Meet on June 22: What is on the agenda?
- The Indirect Tax Fortnightly Digest
- Accelerating GST Reforms: Time for Council to Act decisively and Simplify Tax System
- GST Council to Issue New Guidelines for Telecom Spectrum Payment Timing: Sources
- GST Council to Provide Clarity on ESOP Taxability, Benefiting Start-ups and MNCs
- GST Council to Reduce Pre-Deposit Amount for Tax Disputes Appeals, Industry Likely to Benefit
- Interest is payable on Erroneous Refund – Madras High Court
- GST Council May Mandate GST Appellate Tribunal to Handle Anti-Profiteering Cases Until April 2025
- Deloitte Survey on confidence in Goods & Services Tax: 84% of respondents positive
- 84% of C-Suite Executives View GST Positively in 2024: Deloitte Survey
- GST Council to Introduce GSTR-1A for Amending and Declaring Additional Details in GSTR-1…
- Indian Fertiliser Stocks Surge on Hopes of GST Exemption to Lower Farming Costs
- Insurance Agents Urge Reduction of GST on Retail Health Policies from 18% to 5%
- GST Council May Introduce New Form GSTR-1A for Enhanced Reporting and Amendments
- CII Proposes Simplified GST Structure and Comprehensive Economic Reforms Ahead of 53rd GST Council Meeting
- GST Council likely to recommend relief for sectors hit by inverted duty structure
- GST Council Meeting on June 22: Rate Revisions and Key Issues on Agenda
- Finance Bill 2024 Expands Sales Tax Fraud Definition to Tighten Regulatory Framework
- Finance Bill 2024 Overhauls Sales Tax Audit Process, Expands Tax Authority Powers
- SRB Clarifies Misreported 15% Sales Tax on Health and Education Services in Sindh
- Sindh Govt Raises Sales Tax to 15%, Projects Rs. 350 Billion Revenue for 2024-25
- Key Tax Reforms in Finance Bill 2024: E-Invoicing, Sales Tax Changes, and Anti-Fraud Measures
- Pakistan’s Finance Bill 2024: New Tax Regime for Exporters Replaces Final Tax System
- Sindh Increases Sales Tax to 15% in Ambitious 2024-25 Budget Plan
- Pakistan Ends Duty Exemptions on Hybrid Vehicle Imports to Boost Local Automotive Industry
- Pakistani National Assembly Considers 2024 Finance Bill with Major Tax Reforms and Adjustments
- Pakistan e-invoicing and fiscal systems
- Improving VAT/GST Refund Processes: Insights from the Asia-Pacific Region
- Philippine BIR Clarifies VAT Credit on Uncollected Receivables Under Ease of Paying Taxes Act
- Singapore Consulting on Draft GST Guide on Adopting InvoiceNow Requirement for GST-registered Businesses
- Guide to Adopting InvoiceNow for GST-Registered Businesses: Requirements and Implementation Phases
- South Korea Considers Extending Reduced Tax Rates for Petroleum Products Until August 31
- South Korea Extends Tax Rate Reduction for Individual Consumption Taxes Until End of Year
- South Korea Considers Extending Tax Reductions on Eco-Friendly Vehicles Until 2026
- South Korea Considers Extending Tax Reduction on Eco-Friendly Vehicles Until 2026
- Issuance of Sales Invoice for Self-Auctioned or Sold Chattel Mortgages by Business Operators
- Taiwan Makes e-Invoicing Mandatory for all Taxpayers
- Issuing Invoices for Contracted Projects by Uniform Invoice Business Operators: Time Limit Regulations
- Taiwan Implements Mandatory e-Invoicing for Taxpayers Starting January 2024
- Tax Incentives for Small Businesses Adopting Mobile Payments until December 31, 2025
- Taxation of Remaining Inventory Upon Business Dissolution: Obligations and Implications for…
- Tax Bureau Warns Online Sellers: Comply with Tax Regulations or Face Penalties
- Legislators Propose Expanding Free Menstrual Product Distribution Over Tax Exemption Concerns
- National Tax Bureau Launches E-Invoice Value-Added Service Centre for Businesses
- Remedial Actions for Misusing Uniform Invoices Meant for Others
- Thailand VAT on low-value imported B2C goods
- Thailand Approves 7% VAT on Cheap Imported Goods to Boost Economy
- Request for refund of negative amount without application, showing sum in report is sufficient.
- How does E-Invoicing works in Uzbekistan
- Vietnam Extends Tax Payment Deadlines in 2024
- Supporting 19,488 trillion VND through 2% VAT reduction in first 5 months of 2024
- Concerns Rise as VAT Exemptions Removed, Impacting Vietnamese Businesses Competing Internationally
- Vietnamese Government Extends Tax Payment Deadline for Domestic Cars Until Dec. 31, 2024
- Vietnam’s Decree 52: Defining E-Money, Enhancing International Payments, and…
- Vietnam Proposes VAT on E-Commerce Imports to Boost Revenue and Ensure Fair Competition
- Vietnam Extends VAT Payment Deadlines for 2024, Including Monthly and Quarterly Payments
- Vietnam to Extend 2% VAT Reduction Policy Until End of 2024 for Economic Recovery
- Draft Law Proposes VAT on Small-Value E-Commerce Imports to Boost Revenue
- Revised VAT Law: Addressing Long-standing Issues and Enhancing Tax System Efficiency
EUROPE
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- Navigating Global Digital Reporting Requirements as a Non-Resident Business
- Carbon Taxes in Europe, 2024
- Comments on ECJ C-696/22: whether VAT due when services are invoiced or when performed – input tax on co-branding arrangement
- Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply
- EU Court Clarifies VAT Fixed Establishment Rules:
- Comments on ECJ C-270/24: ECJ to Rule on VAT Deduction Denial Due to Invoice Errors Despite Proven Economic Activity
- Comments on ECJ C-276/24: Joint Liability for VAT in Fraud Cases: Preliminary Question to the ECJ
- Comments on ECJ C-278/24: Joint Liability of Corporate Directors for VAT: Preliminary Questions to the ECJ
- Comments on ECJ C-262/24: Hungarian Tax Authority Justified in Denying VAT Deduction Due to…
- Comments on ECJ C-533/22: VAT Fixed Establishment – The Court has ruled again!
- Comments on ECJ C-533/22 (Adient): Toll Manufacturer Not a Fixed Establishment for VAT Without…
- Comments on ECJ C-533/22 (Adient) – A company in another country does not trigger VAT FE (In…
- Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion, 1 Hearing announced till July 17, 2024
- Comments on ECJ C-533/22 (Adient): CJEU Confirms Toll Manufacturer Not a Fixed Establishment for VAT Purposes in Adient Case
- Comments on ECJ C‑696/22 (C SPRL): EU Court Rules on VAT Liability for Continuous Services in Insolvency Proceedings
- Comments on ECJ C-533/22 (Adient): No VAT due for Intra-Group Service Agreements in Adient Case
- Comments on ECJ C-657/22: Higher Excise Does Not Automatically Trigger VAT on Energy…
- EU Court: Company Links Do Not Determine VAT Payment Location
- BFH seeks clarification from ECJ on hotel VAT rates for ancillary services under EU law.
- New ECJ VAT Case: Keesing Deutschland C-375/24
- New ECJ VAT Case C-409/24: J-GmbH vs. Germany
- New ECJ VAT Case C-411/24: D GmbH vs. Germany
- Will the ECJ Overturn Germany’s VAT Apportionment Requirement for Accommodation Services?
- New ECJ VAT Case C-410/24: Blapp vs. Germany
- ECJ C-262/24 (Pegazus Busz) – Questions – Obligation to gather sufficient evidence in VAT deduction cases
- ECJ C-270/24 (Granulines Invest) – Questions – Right to deduct VAT based on formal correctness, rather than the economic result
- EU Court Rules Higher Excise Does Not Automatically Trigger VAT on Energy Products
- ECJ C-278/24 (Genzyński) – Questions – Joint and several liability on directors for VAT debts
- Comments on ECJ C-533-22 (Adient): Toll manufacturer not a fixed establishment for VAT purposes
- ECJ VAT C-261/24 (Alizeu Eolian) – Questions – Does tax on additional income constitutes State aid?
- Conference European Commission: Annual Report on Taxation Event 2024
- EU 2025 VAT SME Scheme; single pan-EU threshold option
- Secure and Efficient Temporary Storage Facilities for Customs in the EU
- New analysis of the EU reporting landscape 2011-2024 exposes legal certainty issues
- 36th VEG meeting – Documents shared (SVR, IOSS) – June 6, 2024
- Group on the Future of VAT – Minutes of the 45th meeting (May 28, 2024)
- EU VAT Expert Group reviews IOSS reforms and proposes solutions for e-commerce VAT issues
- Implementing Online VAT Number Validation in SAP: Integration Flow and Connectivity Guide
- Belgian Presidency Seeks ViDA Agreement Amid Estonia’s Concerns at Final ECOFIN Meeting
- Estonia’s Opposition to EU VAT Agreement for Online Platforms Causes Disagreement and Debate
- Belgium Urges Estonia to Lift Objection Blocking EU Agreement on Updated VAT Rules
- EU’s ViDA: Struggle for Political Consensus Continues in Digital VAT Modernization
- EU Council fails to reach compromise on VAT reform in digital era, Estonia opposes.
- Europe Fails to Harmonize e-Invoicing as ViDA Rejected Again at ECOFIN Meeting
- Stalled EU VAT Reform: Disagreements Delay ‘ViDA’ Proposal on Digital Taxation
- European Council not adopting ViDA (again)
- Status Update: ECOFIN Meeting on June 21, 2024 – Estonia’s Stance on ViDA
- EU ViDA agreement blocked again at ECOFIN meeting
- EU Member States Again Fail to Agree on VAT in the Digital Age Proposal
- BREAKING – No agreement on ViDA – Summary of the position of Estonia
- Ecofin will discuss ViDA on June 21, 2024, …. here is the link to the live session
- EU ViDA agreement still blocked for 21st Jun ECOFIN meeting
- EU VAT fixes for B2C e-commerce IOSS
- Belgium struggles for unanimous agreement on ViDA Package amid Estonian opposition
- ViDA on the agenda of the Ecofin meeting on June 21, 2024
- Bundesfinanzgericht: No VAT deduction for transportation services provided to a Slovenian company as business should have known the transactions were connected to tax evasion
- Municipality with full-day school offering both classes and day care, does not act as a business
- Bundesfinanzgericht: Medical and chemical laboratory diagnostic centre qualifies as a hospital, not exempt, but subject to reduced 10% VAT rate
- Administrative Court: Newly constructed apartment used privately, but later rented out, entitles to…
- Belgian FPS Finance Announces Changes to Fiscal Data Module and VAT Signing Card Requirements
- New Electronic Fuel Exemption Rules for Privileged Institutions in Belgium Starting January 2025
- FAQs on New Fiscalization System in Republic of Srpska: Answers to Common Business Questions
- New Fiscalization in Republic of Srpska Progresses Smoothly as Deadline Nears
- Activities on the New Fiscalization in the Republic of Srpska are Proceeding According to the Set Plan; the Deadline Approaches
- Cyprus 2024 eInvoicing Country Sheet
- Guide to Selling and Transferring Cypriot Real Estate: VAT, Transfer Taxes, and Regulations
- Czechia 2024 eInvoicing Country Sheet
- Understanding VAT Treatment of Vouchers: Single-Purpose vs. Multi-Purpose Vouchers in Czech…
- Key Changes to VAT Effective from January 1, 2025: A Comprehensive Overview
- Czech Ministry of Finance Proposes VAT Act Amendments to Align with EU Law and Practices
- Denmark 2024 eInvoicing Country Sheet
- Denmark’s Environmental Tax Reform: A Step Towards Achieving 2030 Goals
- VAT on Waste Management Services by Municipally Owned Companies
- New Annual Reporting Requirement for VAT Partial Deduction Rate in Denmark Starting June 2024
- VAT on advertising space sales on digital billboards: Electronic services and tax jurisdiction
- National Tax Court Clarifies VAT Exemption for Travel Agencies Offering Holiday Home Rentals with Free Services
- Discussions on modernizing VAT, economic impacts of Russian war, and Eurogroup competitiveness talks.
- Finland Raises VAT Registration Threshold for Small Businesses to 20,000 Euros Starting 2025
- Finnish Ministers Discuss EU VAT Modernization and Economic Impact of Russia’s Invasion
- VAT for small businesses will change – new minimum threshold for tax liability of EUR 20,000
- Small businesses get VAT exemption from next year
- President Signs Law to Extend VAT Exemption for Healthcare Services
- Updated External Specifications for e-Invoicing and e-Reporting
- VAT Rate for Sushi Sales in France: Dispute between Tax Authority and Highest Court
- France releases specifications for e-invoicing reform
- France’s Updated e-Invoicing Specifications: Enhanced Functionality for Taxpayers and Dematerialization Partners
- France e-invoicing & e-reporting Sept 2026: external specifications released
- Guidance on VAT Rates for Isokinetic Sports Equipment and Relevant Tax Documents
- Understanding VAT Rules for NFT Transactions: Key Guidelines and Compliance Strategies
- E-invoicing – Release of version 2.4 of the external specifications
- Optimizing Restaurant Payment Systems in France: Enhancing Efficiency and Customer Satisfaction
- 5 Common Mistakes to Avoid with the VAT One-Stop Shop for E-commerce
- Mandatory eInvoicing Implementation in Germany: A Modern Approach to VAT Process
- Five Convicted in Germany for Multi-Million Euro VAT Fraud by European Prosecutors
- Unlocking Efficiency: The Role of E-Invoicing in Digital Transformation for Tax Consultancies
- Changes to VAT Declaration Guide for 2024 – Download Document [pdf, 200KB]
- Germany’s New E-Invoicing Rules Explained: What You Need to Know (Jun 20, 2024)
- Understanding OSS Scheme Exclusion in Germany: Causes, Consequences, and Rejoining Steps
- Entrepreneur and VAT Grouping: Key Concepts and Case Studies for Exam Preparation
- German Court Rules Medical Services Under Cooperation Agreement Are Tax-Exempt Healthcare Services
- Germany Issues Draft Guidelines for Mandatory B2B E-Invoicing, Seeks Feedback by 11 July…
- Germany Announces New E-Invoicing Rules Effective January 2025
- Comprehensive Guide to § 2 UStG: Essential for Tax Exams with Case Studies and Practice Tests
- Draft BMF Guidelines for E-Invoicing Effective from 2025 Published for Commentary
- Germany’s Ministry of Finance Publishes Draft Regulation on Mandatory E-Invoicing for B2B Transactions
- EPPO Secures Five Convictions in €52 Million VAT Fraud Case Involving Luxury Cars and Face Masks
- Significant simplifications for input VAT deduction –a bright spot for legal entities under public law
- E-Rechnungsgipfel 2024: countdown to B2B e-Invoicing in Germany
- BMF releases e-invoicing regulations draft letter
- Mandatory Electronic Invoicing: Overview of New B2B E-Invoice Regulations Starting 2025
- Germany publishes e-invoicing draft administrative guideline, accepting feedback until 11 July
- Draft details published: clearing the fog for B2B mandate in Germany
- Analysis of BMF Letter on VAT Allocation of Services to Businesses, May 17, 2024
- Germany’s Ministry of Finance Releases Draft Regulation for E-Invoicing Mandate Starting January 2025
- German Federal Cabinet Approves Draft Law with Significant VAT Changes Effective 2025 and 2026
- Proposal to Reduce Value Added Tax by 2% in Last 6 Months of 2024
- Greece Makes 13% VAT Rate Permanent for Taxis and Takeaway Beverages, Onsite Beverages at 24%
- Greece fixes temporary 13% reduced VAT rate 1st July 2024
- Greek Government Implements Permanent Reduced VAT on Taxis and Coffee, Imposes Levy on Oil Profits
- Greek Finance Minister Kostis Hatzidakis Attends Eurogroup and ECOFIN Meetings in Luxembourg
- A guide to VAT in Ireland
- Updated DAC7 Registration and Filing Guidelines for Foreign Platform Operators
- Italian Supreme Court: VAT Exemption for Chiropractic Services Based on Medical Nature, Not Regulation
- Understanding VAT Rates and ‘First Home’ Benefits for Renovated Property Sales
- New Reform Aligns Import VAT with Customs Duties, Impacting Indirect Customs Representation
- Guidance on VAT treatment for a simple and monetized sharecropping contract
- VAT Non-Deductibility Clarified for Monetized Soccida in Livestock Sharing Agreements by Italian Tax Authority
- EPPO and Italian Financial Police Freeze €6.8 Million in VAT Fraud Case Involving Chinese Fabric Imports
- No VAT exemption for organizing study trips abroad, rules Italian Supreme Court
- Lithuania is replacing E. sąskaita with the SABIS platform for B2G e-invoicing
- Updated Explanation of Article 19 of the Lithuanian VAT Law Now Available
- Moldova 2025 E-invoicing Extension Consultation Launched for Public Bodies
- Moldova 2025 mandatory e-factura; consultation
- Moldova Clarifies VAT Implications for Movable Property Transferred to Non-Residents for Repair, Renovation, or Modernization
- Moldova Clarifies VAT Rules for Movable Property Repairs by Non-Residents
- Ministry of Finance Proposes Extension of Mandatory Electronic Invoicing
- Digitalization of Tax-Free Shopping Process for International Travelers: Answering Key Questions
- New explanation of VAT-free lending of staff
- Insurance and claims settlement are two services for VAT purposes
- Update of decision on the provision of staff
- Tax Court Arnhem-Leeuwarden: Dispute over fiscal unity and financial interconnection…
- Court of Appeal Arnhem-Leeuwarden: Burden of Proof in VAT Deduction Dispute
- Deductibility of VAT on construction costs for workspaces in home – Court ruling.
- Bruins acknowledges potential impact of VAT increase on cultural sector, vows to protect vitality.
- No VAT exemption according to AG for gold coins for computer role-playing games
- No reduced VAT rate for bootcamp classes
- Gold Coins from MMORPGs Not Exempt from VAT, Court Rules Against Alternative Currency…
- Financial Intertwinement Criteria for VAT group in VAT: Zeeland-West-Brabant Court Ruling
- VAT Deduction and Revenue Allocation for national library organization
- Old Tax Portal for Entrepreneurs Closes Permanently on July 1, 2024
- Progress Report: Modernization of Tax Authority’s ICT Systems Shows Significant Improvement
- Amsterdam Court Denies VAT Deduction for Roof Construction Costs Linked to Solar Panel Rental
- Stichting X Not Financially Intertwined with Stichtingen A, B, and C, Court Rules
- National Library’s Input Tax Deduction Rights in Economic Activities: Court Case Analysis
- Roof Rental for Solar Panels Exempt from VAT, No Input Tax Refund Allowed: Court Ruling
- No VAT group due to lack of financial interconnectedness
- Do you owe VAT when selling a building plot as a private individual?
- Update on Dutch Tax Authorities’ ICT modernization
- Tax Reassessment for Gold Trading Partnership Due to Concealed Revenue from New Jewellery Sales
- Municipality’s Waste Collection Services Deemed Taxable Economic Activity by The Hague Court
- Common VAT Number Errors in VIES: KvK Advises Entrepreneurs on Correct Usage
- Hospital’s Liability Insurance Costs Passed to Medical Specialists Not Subject to VAT, Court Rules
- Updated VAT Decision on Personnel Provision Effective June 15, 2024
- Educational Foundations with Personnel Union Not Considered a Fiscal Entity for VAT, Court…
- Court Ruling: Municipality’s Waste Collection Service Subject to VAT Due to PMD Collection
- Supreme Court: VAT and Indivisible Services by Different Entrepreneurs for Different Clients
- Supreme Court rules fractional sailing services eligible for reduced VAT rate as sport facilities
- Supreme Court: Insurance Cooperative Services for VAT Not Indivisible
- No VAT Exemption for Gold Coins in Gielinor Game, Court Rules
- Non-life insurance and claims settlement service together do not constitute one indivisible supply if services are provided by different traders to different customers
- Registration in Poland will provide VAT exemption in other EU countries
- DAC7 Regulations – Delayed Implementation in Poland: Impact on Digital Platforms and Tax Reporting
- Poland’s e-invoice system updates: Postponements and new regulations for businesses in 2026
- DAC7 Regulations – Delayed Implementation in Poland: Impact on Digital Platforms and…
- VAT Obligations for Exempt Farmers Using EU Booking Portals for Agrotourism Services
- Municipality Cannot Deduct VAT for Non-Commercial Playground Investment Funded by Rural Development Program
- Polish Regional Government Exempt from VAT on In-Kind Contributions to Hospital Company
- Taxpayer Exempt from VAT Registration for Software Testing Services Provided to US Client
- Prepaid Cards and VAT: Are They Treated the Same as Vouchers?
- VAT exemption denied for sale of divided plot with building permit
- New KSeF adoption dates Act has been signed
- Update – Poland Enacts Act for Implementation of DAC7
- EU Court Ruling: Right to VAT Refund Due to Incorrect Cash Register Sales Records
- Scheduled Maintenance for National e-Invoice System on June 18, 2024
- Supreme Administrative Court Decision: Taxpayer wins VAT deduction case due to…
- New VAT Exemption Rules for Small Enterprises in EU Draft Legislation
- New VAT Legislation Draft to Define Online Services Taxation Rules Added to Council’s Agenda
- Polish Small Businesses to Benefit from VAT Exemption Across EU with Local Registration
- Taxpayer Application KSeF Update on Test Environment Scheduled for June 20, 2024
- Confirmed: Mandatory KSeF in Poland from February 1, 2026
- Romania to Implement E-Invoicing for B2C Supplies by 2025: International Update
- Romania Introduces New B2C e-Invoicing Mandate: What You Need to Know
- Romania extends e-invoicing requirements to the B2C sector
- Romania’s E-Invoicing and E-Reporting Mandates: Key Dates and Compliance Guide
- Romania Introduces VAT Regime for Non-Reusable Primary Packaging Deposit Return System
- E-Invoicing in Romania: Complete Guide
- Romania updated VAT Return Form: What You Need to Know
- Mandatory Electronic Invoicing for B2C Transactions in Romania Starting January 2025
- Romania to Mandate Electronic Invoicing for B2C Transactions Starting 2025
- Updated e-Transport System Regulations: The Government Strengthens Monitoring of Goods…
- Romania Mandates Electronic Invoicing for B2C Transactions Starting January 1, 2025
- B2C E-Invoicing mandatory as of 2025
- Romania authorized to limit VAT deductions on motorised road vehicles until 2026
- Russia Clarifies Currency Conversion Requirements for VAT Purposes When Supplying Foreign-Made Goods Under Contract
- Tax Agents must calculate and pay VAT for foreign service providers not registered in Russia
- New Russian Law Amends Tax Code for Foreign Entities and E-Commerce, Effective July 1
- Russian Tax Authority Specifies VAT Exemption Code for Carbon Unit Registry Operations
- E-Invoicing Compliance Guide: Slovakia’s Shift Towards Digital Transformation and B2G Regulations
- Slovak Parliament Votes Against Temporary VAT and Excise Duty Reduction on Fuel
- Slovak Parliament Rejects Temporary Fuel Tax Cuts and Asset Depreciation Law
- Parliament Rejects Proposal to Reduce VAT and Excise Duty on Gasoline and Diesel Fuels
- E-Invoicing in Slovakia: Regulations and Compliance Strategies
- Temporary Reduced VAT Rates in Spain 2024
- Spain to Eliminate VAT on Olive Oil to Counter Drought-Driven Price Surge
- Digital Interface Streamlining Sales Process for Logistics Services Company
- Financial Transactions Tax and Financial Intermediary: Implications for Value Added Tax Base
- Electronic Educational Books: Tax Implications and Exemptions for Online Learning Platforms.
- Port Services: Mooring and Navigation Aid Fees – VAT Implications Explained
- Spain’s Supreme Court to decide on VAT rules for mixed holding companies and share transfers
- Tax Agency Appeals Decision on Input Tax Deduction for Holding Company’s Share Sale Costs
- Supreme Administrative Court Rulings: Registration Does Not Create Legitimate Expectations
- 2024-06-11 Case: Supreme Administrative Court on Input Tax Deduction for VAT-Registered…
- Upcoming Fiscalization Updates in Sweden: New Requirements for Cash Registers by 2027
- Administrative Court Rules Full VAT Deduction for Company, Tax Agency to Appeal Decision
- Right to VAT Deduction in Subsidiary Share Sales: Court Ruling and Implications
- Guide to Online VAT Registration with Swiss Federal Tax Administration: Steps, Documents, and FAQs
- Draft Adjustments to VAT Law: Exempt Services (Postal Law and Personnel Provision)
- Introduction of E-Invoicing in the EU: What Swiss Companies Need to Know
- New Tax Exemption for Investment Foundations Under Revised Swiss VAT Law
- Draft Adjustments to VAT Practices: Coin and Fine Gold Exemptions, June 2024
- Draft Adjustments to VAT Law: Reduced Rates for Menstrual Hygiene Products
- Payment Deadline for 2024/April Period SGK Premium Debts with VAT Offset Extended until 25/06/2024
- Turkiye introduces three new types of retrospective import inspections
- Ukraine Reduces Interest Rate Affecting Late Payment Penalty Interest
- Error in Negative VAT Amount Detected by Tax Authority During Audit: Implications and Resolution.
- New Rules for VAT Complaint Review: Taxpayer Participation via Videoconference from June 16
- How to Request a VAT Payer Extract: Methods, Requirements, and Processing Time
- Tax Service Holds Online Meetings with Mobile Operators to Discuss SAF-T UA Implementation
- New Ukrainian Bills Aim to Boost Energy Infrastructure with Tax and Customs Exemptions
- Ukrainian Parliament Approves VAT and Customs Exemption for Demining Machines
- VAT Obligations on Real Estate Sales Arise on the Earlier of Two Key Dates
- Uber Challenges HMRC Over £1bn VAT Bill Based on Turnover vs Profits
- The Peril of Freeports: Threatening Democracy, Workers’ Rights, and Environmental Protections
- Tribunal Upholds VAT Assessments, Reduces Penalties for Careless Conduct with Higher Mitigation
- Tax Loss and Fraudulent Evasion: Appellant’s Negligence in Deducting Input Tax
- Trees’ Dishonest Conduct in VAT Fraud Scheme: Tribunal Dismisses Appeal Against Director’s Liability Notice
- Changing private schools’ VAT status: What would it actually mean?
- Implications of VAT on Independent Schools: Update on Labour Party Manifesto Proposal
- SNP Calls for VAT Cut to Support UK Businesses Hit by Covid-19 and Brexit
- Analysis of VAT Tax Gap Trends and Estimates in the UK from 2005 to 2023
- VAT Online Service: Availability, Issues, and Solutions for EC Sales List Declarations
- How to Register for VAT by Post Using the VAT1 Form: A Complete Guide
- HMRC Warns Agents to Stay Vigilant Against Malware and Protect Client Data
- Reclaiming Pre-Registration VAT: Time Limits, Special Rules, and Unrecoverable VAT Explained
- Updated List of Individuals Involved in VAT Fraud Transactions as of June 2024
- List of Individuals Penalised for VAT Fraud Transactions by HM Revenue & Customs
- ICAEW Urges More Time for Accurate Emissions Data in CBAM Implementation
- Massachusetts Sets Dates for 2024 Sales Tax Holiday
- Electric vehicle charging – VAT battlelines forming
- Guidance on Moving Processed or Repaired Goods into Free Circulation or Re-Exporting
- Understanding VAT Exempt Supplies: Definitions, Implications, and Examples
- Understanding VAT Exemptions in Education: What Qualifies and Who Provides It
- Credit card charges subject to VAT, and not exempt under financial services exemption
- Colaingrove Wins VAT Dispute: HMRC to Repay Over £25 Million Plus Additional Interest
- Labour Party Proposes VAT on Private School Fees to Raise £1.51bn Annually
- Guidance for HMRC Staff on VAT Assessments and Error Correction Procedures
- Tribunal Upholds £107,306.55 Penalty Against Gary Turner for VAT Fraud Involvement
- Guide to Claiming VAT on Employee Expenses: Accommodation, Meals, and Entertainment
- ICAEW Calls for Extended Timeline and Support for Effective CBAM Implementation
