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Headlines September 5, 2024
- ECJ C-331/23 (Dranken Van Eetvelde) – AG Opinion – Ne Bis In Idem principle applies for VAT liabilities
- ECJ C-83/23 (H GmbH) – Judgment – No Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
- ECJ C-639/22 & others – Judgment – Interpretation of VAT exemption for pension funds
- Hungary’s Plan to Clear Tax Backlog as EU President: ViDA DDR Proposal in Focus
- Israel – Government Considers Raising VAT to 18.5% in 2025 Budget Amid Fiscal Deficit Challenges
- Poland’s Ministry of Finance Proposes Modifications for B2B E-Invoicing Mandate Implementation
- VATupdate Newsletter Week 35 2024
- NEW – EU Country Overviews
- 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 August 2024
- E-Invoicing & E-Reporting developments in the news in week 35/2024
- E-Invoicing heatmap for Europe
- Collection of E-Invoicing Guides – Worldwide
- ECJ
- ECJ VAT Cases decided in 2024
- Agenda of the ECJ VAT cases – 10 Judgments, 2 AG Opinions will be issued before October 4, 2024
- This is what happened in the ECJ (VAT) in August 2024 – Only new cases announced
- 1033 ECJ VAT Cases are now available on www.VATupdate.com
- 1033 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
- VAT Rates
- E-Commerce
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Argentina
Australia
Belgium
ECJ
- ECJ C-331/23 (Dranken Van Eetvelde) – AG Opinion – Ne Bis In Idem principle applies for VAT liabilities
- ECJ C-83/23 (H GmbH) – Judgment – No Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
- Assessing VAT Refund Claims: Substantive vs. Formal Requirements in Recent EU Court Decision
- ECJ C-639/22 & others – Judgment – Interpretation of VAT exemption for pension funds
Bulgaria
Canada
- Dismissal of GST/HST New Housing Rebate Appeal: Daniel Loureiro v. His Majesty the King
- Siblings’ Appeal: Exemption from GST/HST on Sale of Residential Property at 103 Ridley Boulevard
China
Colombia
Czech Republic
Denmark
- Digital Booking Systems, eInvoicing, and SAF-T for Denmark: Deadlines and Key Features
- Establishment support for young farmers – time of taxation
- Scheduled Maintenance for Data Exchange Platform APIs on 2024-09-04 from 17:00 to 21:00
- Tax Evasion Charges: Director Accused of Fraudulent Acts to Evade Taxes and Launder Money
- Tax Fraud Case: Fictitious Invoices Used to Evade Taxes and VAT Payments
Ethiopia
- Ethiopia’s New VAT Law: Challenges and Concerns for Insurance Industry Growth
- Ethiopian Ministry of Finance VAT Directive No. 1341/2024: Exemptions and Impositions on Services
European Union
- EU Customs Reform: Transitioning from AEO to Trust & Check Trader for Enhanced Trade Facilitation
- EU General Court to Handle VAT Preliminary Rulings Following Statute Amendment
- EU Parliament Question: VAT Directive and recycling
- EU Parliament Questions: Reduced VAT for the restoration of historic monuments, including churches
- When to Use an EU VAT Number for Amazon: Obligations and Procedures
Finland
France
- Navigating French VAT Regulations for Non-Resident Businesses: Essential Guidance for 2024 Olympics Involvement
- Streamlining B2C Sales Reporting in France: A Guide for Businesses
Ghana
Greece
- Greek Tax Authority Implements Real-Time Monitoring of Goods in Transport via myDATA Platform
- The Legal Framework for E-Delivery in Greece
Hungary
India
- GST council to discuss report on online gaming taxation, fake registration
- Key Changes Impacting GST Return Filing: Compliance Updates for September 2024
- Know everything about GSTR 1
- Navigating New GST Compliance: RCM Liability, ITC Statement, and Bank Account Details Update
- No GST Exemption for Electric Vehicle Charging at Public Stations: Fitment Committee Decision
- Streamlined GST Invoice Management System (IMS) for Efficient Tax Filing and ITC Claims
Israel
Italy
- 4% VAT Rate Applies to Traditional and Digital Book Composition Services: Evolving Tax Regulations
- Italian Supreme Court Allows VAT Deduction for SPV Expenses in Leveraged Buyouts
- Prizes at design competition subject to VAT and Withholding Tax
- Reduced 4% VAT for Book Composition with Modern Technologies: Legal Consultation Clarification
- Replacing self-invoice with Tax authority communication
- Taxation of Book Composition Services in the Digital Age: Application of Reduced VAT Rate
Japan
Kazakhstan
Lithuania
Luxembourg
Malaysia
Netherlands
- Accountant’s Negligence in Advising on VAT Grouping – No Compensation Granted by Court
- Claim back VAT paid in other EU countries before October 1st
- Dispute over VAT rate for custom orthopedic insoles – Court rules against taxpayer.
- Dispute Resolution: Application of Reduced VAT Rate for Orthopedic Custom Footbeds by X
- Exclusion of Orthopedic Custom Footbeds from Reduced VAT Rate Decision
- Impact of Bankruptcy on VAT group: Holding Liability and Preventive Measures
- No low VAT rate for separate orthopaedic footbeds
- Purchase price of pledged goods for VAT margin scheme equal to amount of money lent
- Standard VAT rate applies to delivery of self-care products without trade license: Amsterdam Court ruling.
- Taxation of Land Sales: Determining VAT Liability on Construction Sites Without Significant Buildings
New Zealand
- Draft IRD guidance exempts fund manager fees from GST, reversing previous proposal
- Draft IS on GST Treatment of Investment Management Fees for Managed Funds
- GST Liability for Payments in Religious Practices: TCO Decision on Consideration and Taxable Supply
- Inland Revenue Draft Guidance: GST on Managed Fund Fees – What You Need to Know
Nigeria
Peru
- Peru Implements New VAT Rules for B2C Digital Services: Regulations Published in Official Gazette
- Peru Introduces VAT Registry for Online Platforms and Nonresident Digital Service Providers
- Update – Peru Publishes Implementing Regulations for New Rules for Collection of Value Added Tax (IGV) on B2C Digital Services
Poland
- Company tasked with regional duties must pay VAT for services provided
- Lack of Due Diligence Could Result in Loss of 0% VAT Rate
- Latest updates on VAT, excise, and cash registers. What is the Ministry of Finance working on?
- No Fixed Establishment if no Back Office in Poland
- Poland’s Finance Ministry Proposes VAT Changes: Zero Rates, Medical Devices, Hemp, Menstrual Cups, Reverse Charge
- Poland’s Ministry of Finance Proposes Modifications for B2B E-Invoicing Mandate Implementation
- Poland’s Ministry of Finance Proposes Various VAT Rate Amendments
- Proposed Changes in VAT Law for Small and Medium Enterprises in Poland and EU
- Revolutionary VAT Packaging System to be Introduced in 2025: Challenges and Solutions.
- SAC – Company punished for empty invoices of an employee
- Transfer of land sometimes without VAT. What does it depend on?
Portugal
Romania
- Amendments on RO e-Invoice, RO e-Transport, RO e-VAT
- Challenges with SAF-T Reporting: Legislation and Implementation Issues in Romania
- e-VAT compliance notification: what the form looks like and what is the submission procedure
- eVAT Pre-Filled VAT returns – Text of Emergency Ordinances, notices & ANAF orders
- First Meeting of National Committee for RO e-VAT Pre-filled Return
- Romania Mandates E-Invoicing for All Businesses Starting July 1, 2024
Russia
- Are VAT charges applicable for issuing conclusions after medical examinations?
- Russia Clarifies Collection of VAT on Digital Services Provided by a Non-Resident Entity to a Russian Entity
- Russia Extends Late Payment Interest Penalty Reduction
Saudi Arabia
- Major VAT Changes Coming to KSA in Q3 2024
- Saudi Arabia announces 15th wave of Phase 2 e-invoicing integration
- Saudi Arabia: New Taxpayer Group in Scope of Phase 2 of e-Invoicing Announced
- Saudi Arabia’s VAT Implementing Regulations: Proposed Changes and Public Consultation Process
- Understanding Different Types of Invoices in Saudi Arabia
- ZATCA creates Public Poll on Draft Amendments to VAT Implementing Regulations
Slovenia
- Amendments to Value Added Tax Act: Proposal for Regulation (ZDDV-1)
- Mandatory B2B E-Invoicing and E-Reporting in Slovenia: Strengthening Tax Compliance and Combatting VAT Evasion
South Africa
Spain
Switzerland
- Draft Practice Adjustments -Topic: VAT Refund
- Optional Taxation of Real Estate Transactions for Diplomatic and International Organizations
- Subsidies and Donations – Changes in Practice due to MWST Regulations Update
Taiwan
- Taiwan Updates Electronic Invoice Procedures with New Amendments to the Business Tax Act
- Taiwan’s Legislative Yuan Passes Amendments to VAT Act for Improved Tax Compliance
Tanzania
Thailand
- Legal Changes: Online Sales Platforms to Register for VAT in Thailand for Tax Equity
- New Tax Regulations for E-commerce Businesses and Foreign Online Platforms in Thailand
Ukraine
- Filling out VAT invoice upon cancellation of VAT registration for non-used assets.
- IMF proposes that Ukraine raises VAT rate
- IMF Urges Ukraine to Reconsider VAT Rate for Financial Boost – Danylo Hetmatsev
United Kingdom
- Appeal Dismissed: Barclays Services Corporation VAT Group Application Refusal – Tax Tribunal Decision
- Changes to VAT treatment of voluntary carbon credits effective from 1 September 2024.
- Customs Duty Classification Dispute: Nexans Norway A.S. v. HM Revenue and Customs
- Impact of New VAT Rules on Private School Fees: What Schools Need to Know
- UK HMRC Publishes Guidance on Reporting Rules for Digital Platforms
- VAT Treatment of Sightseeing Passes: The Go City Limited Case Explained
United States
- Alabama to Exempt Hearing Aids as of October 1
- Alaska: City of Mekoryuk Joins Alaska Remote Seller Sales Tax Commission
- California Office of Tax Appeals Says Act of Processing Customer’s Water to Snow is a Taxable Sale
- Latest Updates on Sales Tax on Shipping: Navigating the Complexities of State Regulations
- New York Sales and Use Tax Amendments: Key Insights for Businesses (2024 Update)
- Pennsylvania: Cloud Computing and Support Services for Canned Computer Software Deemed Taxable
Webinars / Events
- IBFD Training: Advanced Professional Certificate in International VAT/GST – Starting October 1, 2024
- Sovos Webinar – Navigating VAT Audits: Key SAF-T Updates in Romania, Bulgaria and Poland (Oct 3, 2024)
World
- OECD Appoints Claudia Vargas as Head of Tax Administration and VAT Division
- VATupdate.com Daily Newsletter: September 4, 2024
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