YAWNING
If you see—or even hear—someone yawning, it’s nearly impossible to resist doing the same. Even reading about it can make you start yawning, and I know that right now, as you read this, it’s taking every bit of self-control not to give in!
Yawning is practically irresistible. At best, you might manage a discreet yawn with a closed mouth, hoping it slips by unnoticed. But a yawn doesn’t just involve the mouth; it’s a full-body commitment! Your neck, respiratory system, and face muscles are all in on it. Once a yawn kicks off, you’re just along for the ride.
The “yawn event” unfolds in three distinct phases: a deep breath in with your mouth wide open, a brief moment of holding that breath, and then a long, slow exhale. The whole thing only takes about 3 to 5 seconds, but it leaves us feeling oddly refreshed. That’s because a yawn releases endorphins—the so-called “happiness hormone.”
For years, people thought yawning was all about giving our brains a hit of extra oxygen, but science has ruled that out. Yawning is more of an anti-sleep signal, a mechanism to increase muscle tension and keep us alert. It’s like our body’s way of saying, “Hey! Pay attention—you’re getting sleepy!” While this may not be crucial if you’re winding down after a good meal, it can be a lifesaver on a long, tedious drive.
The contagiousness of yawning, though—that’s the real mystery! It’s not a virus, but you could be forgiven for thinking it’s just as infectious. Scientists call this “imitation behaviour.” We copy each other without even meaning to, and yawning is one of those instinctual, automatic actions. And interestingly, it’s more contagious when we see someone we are close to—like a friend or family member—yawn. Empathy might have something to do with this, which is why a stranger’s yawn might go unnoticed, while your best friend’s has you stifling your own within seconds.
Of course, there’s absolutely nothing boring about reading the VATupdate newsletter! But even in our thrilling world of invoices, VAT reports, and customs forms, a little yawn might slip out. It’s okay—just remember, it’s a friendly reminder to keep alert (and maybe grab another coffee). VAT compliance might not be as contagious as yawning, but staying on top of it is definitely a habit worth catching. For the latest news on VAT, check out www.vatupdate.com!
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
WORLD
- October 2024 VAT Updates: A Global Roundup of Rate Changes and Developments on…
- IDC MarketScape: European Compliant e-Invoicing 2024 Vendor Assessment
- VAT In Global Digital Trade: What to Expect In 2025?
- Digital Transformation Strategies: Paving the Way for Continuous Value Creation
- Peppol E-invoicing: Simplifying Cross-Border Procurement and Invoicing Across Asia and Europe
- Global VAT Guide: October 2024
- International VAT Rate Round Up: October 2024
- VAT Exempt vs Zero-Rated VAT: What Every Business Needs to Know
- Navigating the Transition: EPR Services on Amazon Ending on December 31, 2024
- What Is UUID (Universal Unique Identifier)?
- Global – Digital Marketplace as a Merchant of Record
WEBINARS / EVENTS
- E-Invoicing Exchange Summit Kuala Lumpur 2024 (Nov 25-27)
- Webinar Taxback: Webinar: The Impact of E-Invoicing, ViDA, and AI on Future VAT Compliance (Nov 12)
- How to Unlock the Full Potential of EDI and E-invoicing with Deep ERP Integration (Nov 13, 2024)
- ecosio Webinar – Country-specific E-invoicing Updates at a Glance (Oct 29)
- Webinar SNI – Navigating Germany’s B2B e-Invoicing Mandate: What B2B Companies Need to Know to Stay Compliant
- Podcast: EU VAT Directive 2006/112/EC Explained: Taxable transaction –…
- Podcast: EU VAT Directive 2006/112/EC Explained: Taxable transaction – Supply of Goods
- Podcast: EU VAT Directive 2006/112/EC Explained: The concept of ”Taxable persons”
AFRICA
EGYPT
- Egypt Tax Authority Identifies 800 Potential VAT Payers on Digital Services: Compliance Requirements Updated
- Egypt Implements VAT Obligations for Foreign Digital Services
ETHIOPIA
GHANA
KENYA
NIGERIA
- Proposed VAT Amendment for Equitable Distribution: Taiwo Oyedele’s Message to Northern Governors
- Delay in Zero VAT Policy Reduces Pharmaceutical Manufacturers’ Revenue by 8%
- Northern Governors Forum Rejects Derivation-Based VAT Distribution in New Tax Bill.
- Nigeria VAT Rise Latest
SOUTH AFRICA
- Government’s Strategic VAT Adjustments: Broadening the Zero-Rated Food Basket for Vulnerable Households
- Navigating SaaS Sales Tax in South Africa: A Complete Guide for Businesses
- VAT Registration Process: Requirements, Changes, and Important Documents for Submission
- South Africa to Expand Zero-Rated VAT Food Basket to Alleviate Financial Burdens
ZAMBIA
ZIMBABWE
AMERICAS
ARGENTINA
- Argentina Implements Shorter Payment Terms for Import Transactions
- Argentina Removes VAT Exemption News Publications
- Government Struggles to Simplify VAT Settlement: Minister’s Lack of Technical Knowledge Exposed
- Argentina Announces Creation of Tax Agency and Elimination of Exemptions for Publications
- New VAT Declaration Procedures for Taxpayers in Argentina: General Resolution No. 5591/2024
- New Web Service CERTIVA for VAT Credit Certificates in Argentina Effective Dec. 1, 2024
CANADA
- Nova Scotia to reduce Harmonized Sales Tax by 1% in 2025
- Conservative Leader Poilievre Vows to Eliminate GST on New Homes Under $1 Million
- Nova Scotia to Lower Harmonized Sales Tax by 1% in 2025, Impact on Provincial Revenues
CHILE
- Chile’s Act 21.713: Tangible property located abroad acquired by Chilean consumers deemed to be situated in Chile and in scope of VAT
- Chile’s Act 21.713: Digital Platforms Now VAT Taxpayers Under Simplified Tax Regime
- Chilean IRS Clarifies VAT Rules for Leasing Machinery and Related Services Under General Anti-Avoidance Rule
- Chile enacts comprehensive tax compliance bill
- Chilean Chamber of Deputies Passes Comprehensive Tax Compliance Bill with VAT Reforms
- Chilean Tax Compliance Law: Changes to VAT Regime and Anti-Avoidance Measures
COLOMBIA
DOMINICAN REPUBLIC
- Dominican Republic E-Invoicing Regulations: Decree 587-24 Implementation Guidelines for…
- Dominican Republic Implements Mandatory E-Invoicing Regulations Under Decree 587-24
- Dominican Republic Regulations on Application of Mandatory E-Invoicing
ECUADOR
- Ecuador Implements Temporary VAT Reduction to Boost Tourism During National Holidays
- Ecuador’s VAT Reduction for Tourism Activities During November National Holidays
MEXICO
- Mexican Tax Authority Requires Digital Platforms to Withhold VAT on Foreign Merchants’ Sales
- Mexico digital platform withholding VAT e-commerce goods
- Mexico’s CFDI E-Invoicing System: Global Invoice Requirements and Compliance Guidelines
- Mexico’s New Tax Regulations for Crowdfunding Platforms: Withholding Income Tax and VAT Obligations
PANAMA
SAINT KITTS AND NEVIS
UNITED STATES
- Florida Department of Revenue Issues Sales Tax Guidance for Holiday Decorations and Lighting Services
- Washington Manufacturer Denied Sales Tax Exemption for Packaging Equipment at Separate Facility
- Michigan Company Owes Use Tax on Direct Mail: Sales and Use Tax Implications Explained
- Arkansas Supreme Court Ruling on Sales Tax Liability for Inventory Use by Dealership
- Washington Supreme Court Affirms Deductibility of Initiation Fees in Royal Oaks Country Club Case
- Virginia Tax Commissioner Ruling: Retail Sales and Use Tax for Vinyl Fencing Fabricator
- Alaska Eliminates 200-Transaction Sales Tax Threshold, Shifts Focus to $100K Sales Volume Compliance
- Navigating Food Taxation: Understanding the Nuances of Sales Tax on Groceries and Prepared Foods
- South Dakota Supreme Court Upholds Use Tax Ruling on Infrastructure Management Company
- Understanding Accelerated Sales Tax Payment Programs: A Guide for High Volume Retailers
- Ohio Taxability Determination: Key Analysis of CheckFree Services Refund Case (Case No. 2019-43)
- Illinois Appeals Court Affirms Partial False Claims Act Qui Tam Claim Against Lowe’s
- E-Invoicing in the USA
- Navigating Manufacturing Tax Exemptions: Maximizing Savings and Avoiding Pitfalls
- Free CDTFA Seminars: Sales Tax, Business Requirements, Record Keeping, and More!
- South Carolina Sales Tax Guidance for Retail Licenses
- Congress Considers Legislation to Simplify Remote Seller Sales Tax Collection
- Washington Department of Revenue Exemption for Warehouses, Grain Elevators, and Distribution Centres: Guidelines and Process
- Revised Notice on Tax Treatment of Casino Complimentary Items and Discounts
URUGUAY
ASIA-PACIFIC
AUSTRALIA
- Deputy Commissioner’s Update: ATO Changes for Top 1000 and GST Risk Focus Areas
- ATO Issues List of Australian Government Entities that can Receive eInvoices.
- ATO Warns Against ‘Grave Digging’ for GST Refunds: Advisers Face Increased Scrutiny
- Australian Greens Propose Digital Services Tax to Hold Global Giants Accountable
BANGLADESH
- NBR Trials e-Invoice for VAT System, Dumps Device-Based Taxing After Long Piloting
- Edible Oil Prices Surge Despite VAT Cut: Consumers in Bangladesh Face Hike
HONG KONG
INDIA
- PIL in Supreme Court seeking clarity on GST for Mental Health Services
- Nearly 50 more offshore firms register for GST
- IRF Urges Government to Eliminate GST on Helmets for Road Safety Campaign
- GSTN issued important Advisory on Barring of GST Return on expiry of three years
- GST return filing time limit soon: No filing to be allowed after 3 years of due date, it’s time to file any…
- Important Advisory: GSTN Barring GST Return after 3 Years
- PIL in Supreme Court Challenges Lack of Clarity on GST for Mental Health Services
- BDO India Indirect Tax Digest | 25 October 2024
- 2 Important GST Compliance Deadlines Coming Up! Know Details Here
- Biometric-based Aadhaar authentication for GST registration launched in Kerala
- GST panel recommends affordable housing limit increase to ₹56 lakh nationwide
INDONESIA
- Navigating Import Export Licensing in Indonesia: A Comprehensive Legal Guide for Entrepreneurs
- Navigating VAT Requirements for Foreign Companies in Indonesia: Rules, Rates, and Registration…
MALAYSIA
- E-Invoicing in Malaysia
- Malaysia’s e-invoicing mandate second phase begins January 2025
- Malaysia’s 2024 Updated E-Invoicing Guidelines
MALDIVES
- Maldives to Increase GST Rate for Tourism Sector
- Maldives Government Proposes Increase in Tourism Sector GST Rate to 17% by June 2025
PAKISTAN
- FBR Affirms DG Customs Intelligence’s Vital Role in Anti-Smuggling and Revenue Enforcement
- Pakistan Increases Sales Tax Rate on Tractors to 14% from 10%
PHILIPPINES
SOUTH KOREA
TAIWAN
- Taichung Customs Crack Down on Mislabelling: Importance of Accurate Country of Origin Labelling
- Movie Ticket Revenue Reporting and Tax Obligations for Cinemas: Important Guidelines and Penalties
- New Taipei City Government Reminds Public to Apply for Tax Reduction in Case of Disaster Losses
- Reporting Sales of Real Estate and Business Tax Obligations for Individuals in Taiwan
THAILAND
VIETNAM
- Vietnam to Scrap VAT Exemption on Low-Value Imports via E-Commerce Platforms
- Navigating VAT Treatment for Interest Income: Implications for Companies in Vietnam
- National Assembly Supports 0% VAT on Digital Exports to Maintain Competitiveness and Growth
EUROPE
EUROPE
EUROPEAN COURT OF JUSTICE
- This is what happened in the ECJ (VAT) in October 2024 – 3 Cases Decided, 5 New Questions …
- Comments on ECJ C-475/23: ECJ confirms the right to deduct VAT on acquiring a fixed asset for tooling…
- Comments on ECJ C-60/23: EU Court of Justice rules on deemed supply for EV charging
- Agenda of the ECJ VAT cases – 3 Judgments till November 21, 2024
- Comments on ECJ C-60/23: Electric vehicle charging is a chain supply of electricity
- Comments on ECJ case C-60/23: VAT Implications for E-mobility Service Providers in Automotive Sector
EUROPEAN UNION
- Navigating the New EU VAT Scheme for SMEs: Challenges and Opportunities Ahead
- Council of the European Union Meeting: Economic and Financial Affairs Agenda Overview,…
- 2025 Changes in EU VAT Rates: Updates on Rate Increases and New Reduced Rates
- EU VAT Rates Directive 2025: Changes to Reduced Rates System for Member States
- 2025 Combined Nomenclature: Essential Tool for Customs Declarations and Trade Statistics
- New Obligations of Payment Service Providers under CESOP Legislation in the European Union
- EU VAT Reforms: Balancing Short-Term Costs with Long-Term Business Benefits
- EU CBAM Implementing Regulation: Requirements for Authorized…
- Enhanced Online Customs Services Launched by European Commission
- EU Launches Enhanced Digital Customs Services for Trade Efficiency
- Excise duty on distance sales of wine in the EU in the context of the Advocate General’s opinion
- Reminder: Franchised VAT – EU Directive Implementation Deadline Approaching
- EU Financial Services VAT exemption reform in wider tax review
- Enhanced EU Customs Online Services: NCTS, AES, and PoUS for Economic Operators and Authorities
- VAT Expert Group meeting – Minutes 37th meeting on October 4, 2024
- Group of the future of VAT – Minutes 46th GFV meeting on October 9, 2024
- Ecofin aims for political agreement on VAT in the digital age
- Hospitality Industry Protests for Lower VAT on Catering Services in Latvia, Estonia, and Lithuania
- EU imposes duties on unfairly subsidised electric vehicles from China while discussions on price undertakings continue
- Modernizing Customs Control: The NIICE Project Enhancing Efficiency and Security at European Borders
EUROPEAN UNION – ViDA
- ViDA Proposal: Streamlining VAT Systems in the Digital Age for ECOFIN Approval
- ViDA – Changes to the EU VAT Directive 2006/112 – Old vs. New articles
- EU Agrees to Increase VAT on Sharing Economy Platforms, Including Airbnb and Uber
- EU Agrees to Increase VAT on Airbnb and Uber After Estonia Withdraws Objection
- Breaking the Deadlock: Hungary’s Compromise Resolves Estonia’s Opposition to ViDA Package
- Hungary brokers EU agreement on ViDA, set for formal approval on Nov. 5
- ViDA – Updated Draft Council Directive amending Directive 2006/112/EC as regards VAT rules for…
- ViDA VAT Package Likely to be Decided by EU Finance Ministers on 5 November
- European Public Prosecutor’s Office Announces Dismantling of Criminal Gang in EUR…
AUSTRIA
BELGIUM
- Electronic Invoicing Becomes Mandatory in Belgium starting January 2026
- How E-invoicing can Transform your Business
- Belgian Official Gazette: New VAT Measures for Taxpayers Effective Jan. 1, 2025
BULGARIA
- Bulgaria to Remove Reduced VAT Rate on Restaurant Services in 2025 Budget Plan
- Bulgaria State News: Prime Minister’s Tax Measures for 2025 Budget Unveiled
- 2025 Intrastat Thresholds and Data Requirements
- Bulgaria Increases 2025 Intrastat Reporting Thresholds for Arrivals and Dispatches
CROATIA
CYPRUS
CZECH REPUBLIC
- Identifying an Unreliable VAT Payer in the Czech Republic: Important Information and Guidelines
- VAT Registration and Responsibilities for Non-Established Taxable Persons in Czech Republic
DENMARK
- Stay Compliant: Denmark’s DSRS Electronic Journal for Legal and Fiscal Regulations Compliance
- Deductibility of VAT on electricity for charging electric cars – refund – re-opening of tax periods
- Denial of VAT deduction for reimbursed electric vehicle charging fees – case study.
- Tax Deductible Expenses and Loan Relationships in Sole Proprietorship: Legal Case Analysis.
ESTONIA
FRANCE
- Understanding Box B4 of VAT Return: Key Points for Transactions with Foreign Suppliers
- New VAT rules for short-term accommodation in the hospitality sector explained by tax authorities.
- National Assembly Reviews 2025 Finance Bill
GERMANY
- Germany’s Bundestag Passes Annual Tax Act 2024 VAT changes
- Monthly Updated Overview of VAT Conversion Rates 2024 as per BMF Letter dated 1 November…
- Understanding the Single-Use Plastics Fund Act: Key Points and Implementation Guidelines
- First Conviction in the “Huracán” Case: Five People Convicted for €53 Million VAT Fraud in Germany
- Huracán Investigation: Main Defendants Convicted for €53 Million VAT Fraud in Germany
- Germany: Mandatory B2B E-Invoicing from 1 January 2025
- How German SMEs Can Transition to E-Invoicing: A Practical Guide
- Germany Finalizes Mandatory E-Invoicing Guidelines for B2B Sector Starting January 2025
- Germany’s Final Guidance on Mandatory E-Invoicing Effective January 1, 2025
GREECE
- Over 150,000 emails sent by AADE for issuing and transmitting digital invoices to myDATA
- E-Delivery Documents & Real-Time Tracking: Navigating New Reporting Requirements
HUNGARY
- Hungary to Crack Down on VAT Fraud in Electricity and Gas Trading with Electronic Invoicing
- Hungary Mandates E-Invoicing for Energy Sector from January 2025: VAT Compliance Required
- EC Approves Hungary’s Extension of VAT Deviation for Passenger Car Leases Until 2027
ITALY
- New EU Directives on VAT Franchise and Simplified Invoicing for Small Businesses in Italy
- Clarifications from the Revenue Agency on cash contributions for photovoltaic system installation
- New EU Directives on VAT Franchise and Simplified Invoicing for Small Businesses
- VAT exemption for anaesthetic services in aesthetic surgery: A clarification by the Revenue Agency.
- Deadline Approaching for Mandatory Electronic Invoicing Extension
- VAT Treatment for Aesthetic Surgery Services Provided by Anaesthetists
- Issuing a Decrease Variation Note in Split Payment: A Detailed Explanation by the Revenue Agency
LATVIA
- Latvian Parliament Enacts Mandatory E-Invoicing Law for B2G and B2B Transactions by 2026
- Latvia: VAT Clarification for Transfer of Fixed Assets by Revenue Service
- Latvia Moves Forward with Mandatory E-Invoicing
- VAT Liability Clarification for Transfer of Fixed Business Assets in Latvia
- Latvia Granted Extension for VAT Deduction Limit on Non-Business Passenger Cars Until…
LIECHTENSTEIN
- Liechtenstein’s eVAT Portal Launch on the Horizon
- Liechtenstein Law No. 641.20 Amends VAT Act, Introduces New Measures Effective 2025
LITHUANIA
- Special VAT Scheme for Non-EU Taxable Persons Providing Services to EU Non-Taxable Persons
- Updated Commentary on VAT Law for Non-EU Taxable Persons Providing Services in the EU
- Implementation Summary of VAT Law Chapter XII Section V for Non-EU Taxable Persons Providing…
LUXEMBOURG
- EU VAT Regulation 1042/2013 Impact on Real Estate Services in Luxembourg: Understanding the Changes
- Navigating Luxembourg VAT in US Fund Managers’ Luxembourg Private Fund Structures
MALTA
- Malta Budget 2025: VAT Reduction for Women’s Products and Extension of Property Grant
- Malta’s 2025 Budget: VAT Relief for Restorations and 0% VAT on Sanitary Products
NETHERLANDS
- Access to a flower parade is not considered access to a reduced rated performance
- Opposition Fails to Find Alternative for VAT Increase
- Opposition Fails to Stop VAT Increase on Sports, Media, and Culture as Coalition Blocks Alternatives
- Taxpayer’s Discrimination Claim Dismissed by Court in Dispute with Tax Authority
- Partial Compliance with Publication Request for SEO Research Report on VAT Zero Rate for…
- Declining Profit Sharing at Deloitte and KPMG, Stable at EY and PwC; EY and PwC Partners Lead
- Deducted input tax rightly recovered in the case of fake invoices and missing cash book
- VAT corrections largely justified by driving school owner
- Netherlands Consulting on Draft Bill to Implement DAC8
- Zero rate applicable to export horse 5 months after sale
- VAT Adjustment in the Case of Investment Services to Immovable Property and the Drebers Judgement
- Changes to VAT from 1 January 2025
- Changes in VAT from 1 January 2025: Important Updates for Businesses and Consumers
- Court rules against X for incorrect application of zero VAT rate for car deliveries with collection declaration.
NORWAY
- Norway’s New SAF-T Financial Version 1.3: Mandatory Changes for Improved Financial Reporting
- Norway Introduces New SAF-T Financial Version 1.3
POLAND
- Proposed Changes to VAT Rates: Impact on Ship Salvage, Fertilizers, Menstrual Cups, Medical Devices, and More
- Poland’s e-Invoicing Revolution: Key Amendments to KSeF Law for Modernization and Compliance
- Tax liability in VAT arises from specific events like issuing invoices or receiving payment.
- Customs clearance in Poland – top 3 risks
- Twice as many frauds on fictitious invoices
- Poland’s VAT Law Questioned; Court Rulings on Tax Deductions
- Poland 2025 reduced VAT rate changes
- E-Invoicing: Draft Act Amending the Act Amending the Act on Value Added Tax and Certain Other Acts
- The end of property crimes, but not VAT crimes
- Proposed Changes to Mandatory National e-Invoicing System (KSeF) by Ministry of Finance
- Key Changes in KSeF Law Project: Important Updates and Implementation Challenges
- Poland’s Draft Law on KSeF Simplification Included in Council of Ministers’ Agenda
- Changes in VAT from January 1, 2025. What does the Ministry of Finance plan?
- Can “Mild Hybrid” (MHEV) cars benefit from a reduced excise duty rate in Poland?
PORTUGAL
- EPPO’s Admiral Investigation: First Trial Begins in Portugal for 26 Suspects in VAT Fraud
- Portugal’s Proposed VAT Measures in 2025 State Budget Law: What You Need to Know
- 2025 Draft Budget Law: Key Indirect Tax Measures and Recent Guidance Highlights
ROMANIA
RUSSIA
SERBIA
SLOVAKIA
- Slovakia Tax Law Changes: VAT Rates Increase, Corporate Tax Reduced, and More Amendments
- Key Updates on Value Added Tax Rates in Slovakia: Changes Effective January 1, 2025
- Slovakia to Increase VAT Rates in 2025: What You Need to Know
- Slovakia Implements VAT Rate Changes: What You Need to Know
- Slovakia Amends Tax Measures: VAT Rate Increase and New Reduced Rates Effective Nov. 30
- Slovakia’s New Tax on Sweetened Drinks: Promoting Health and Fiscal Responsibility
- Slovakia Implements VAT Rate Increase and Changes to Reduced Rates Effective 2025
- Slovakia Introduces a Tax on Sweetened Soft Drinks
SPAIN
- Navigating Spain’s New e-Invoicing Mandate: RTC Suite Ensures Real-Time Compliance with Flexible Formats
- Inability to challenge tax penalty after final settlement: Supreme Court rulings analysis.
- Deadline for REDEME registration request for IVA. Interpretation of article 30.4 of VAT Regulation.
- Update on VAT Rates in Alava (Basque region): Impact on Basic Foodstuffs and Seed Oils
- Montserrat Government Grants Customs Duty and Tax Exemptions for Holiday Season
- Opportunity for VAT Deduction in Representation and Customer Expenses
- TEAC Resolution on VAT Deduction for Mixed-Use Vehicles Leased to Employees: Criteria and Ruling
- Spain releases Order HAC/1177/2024 with updated Veri*Factu technical specifications
- Supreme Court Rules Special Bread Deserves Reduced VAT
- Official Publication of VeriFactu Regulations for Billing Systems in Spain by Order HAC/1177/2024
- Technical Specifications Published for the SIF/VERI*FACTU Initiative
- Official Bulletins: VERI*FACTU Billing Processes under HAC/1177/2024 Order, Effective 29…
- Supreme Court Ruling: Gluten-Added Bread Eligible for Reduced VAT Rate
- Official Bulletins: Updates to VAT Declaration Models 322, 353, and 390 Effective November…
- Modification of VAT Forms 322 and 390: Changes for 2024 Financial Year
SWEDEN
- Sweden Exposes Massive VAT Fraud in Cryptoasset Mining Industry
- Disagreement over voluntary taxation for property rental leads to legal battle.
- Amendments to Swedish VAT Act: Exemptions, Tax Rates, and Administrative Procedures Effective 2025
- Sweden’s VAT Law Amendments: Simplifying Compliance and Supporting Businesses in the Digital Economy
- Deductibility of input tax when purchasing goods from a subcontractor for free – Case Law
- Swedish Tax Court Clarifies VAT on Auction Fees for Pawnbroker Loan Defaulted Goods
SWITZERLAND
- Swiss Federal Tax Administration Consultation on Revised Guidelines for Travel Agencies, Effective 2025
- Switzerland Plans VAT Increase to 8.8% by 2026 to Support Pension Finances
- Swiss Federal Tax Administration Updates Guidance on VAT Default Interest Rate Increase
TURKEY
- Amendment to VAT General Implementation Communiqué (Serial No: 52) – Circular No: 2024/106
- Amendment to VAT General Implementation Communiqué (Serial No: 52) – Official…
- Amendment to the Communiqué on General Implementation of VAT published in the Official Gazette
UKRAINE
- Tax Obligations for Non-VAT Registered Entrepreneurs Purchasing E-Services from Non-Residents: VAT Implications
- Director and/or chief accountant resigned: who will sign the old VAT invoices?
- Procedure for Withdrawing Complaint Regarding Refusal to Register VAT/Excise Invoice in…
- Reporting VAT data with reason code 15 in declaration for supply and VAT amounts.
- Rules for amending submitted VAT declaration: reminder from the tax authorities
- VAT implications of goods returned by legal successor: operation as supply subject to taxation.
- Filling nuances of consolidated tax invoice with compensating VAT adjustments for non-business use
- Updated VAT Registration Regulations effective from October 30: key changes and implications.
- New VAT Reporting Features: Details from Tax Authorities on Filing Requirements and Changes
- How to pay VAT to non-registered taxpayers when receiving services from non-residents in Ukraine?
- Challenging DPS Decisions: How to Appeal Effectively Based on Available Information
- Reporting VAT on Cancelled Registration: Guidelines for Filing Tax Declarations in Ukraine
UNITED KINGDOM
- Impact of UK VAT Group Ruling on Multinationals’ Structures
- Government reviewing responses to VAT consultation and Court of Appeal decision on private hire vehicles.
- Maximizing Input Tax Recovery Through Partial Exemption De Minimis Limits Strategy
- Fraudulent VAT Scheme: Denial of Input Tax, Deregistration, and Penalties – Easy…
- Limitations of DIY Scheme: Brian Lawton v HMRC [2024] UKFTT 892 (TC) Decision
- Microring Ltd v HMRC: Importance of Due Diligence in High-Value Transactions to Avoid VAT Fraud
- Understanding VAT Rules for Community Amateur Sports Clubs: HMRC Guidance
- Fraudulent VAT Scheme: Denial of Input Tax, Deregistration, and Penalties – Easy Work Ltd & Ors
- Taxpayer Granted Appeal in Hotel La Tour VAT Recovery Case from Court of Appeal
- Barclays Case UK VAT Group Ruling Impact on Multinationals’ Structures
- Preliminary Estimate of VAT Gap for Tax Year 2023-2024: HMRC Official Statistics Release
- UK Chancellor Unveils HMRC Reforms and New Tax Measures for Modernizing Tax System
- UK Government to Launch Public Consultation on E-Invoicing in 2025
- VAT Apportionment in UK Holiday Accommodation: Abbeyford Caravan Company Case and Implications
- Private Schools Prepare Legal Challenge Against Government’s VAT Plans
- Challenging HMRC’s Best Judgement: The Ancient & Modern Jewellers Limited Case in the Courts
- E-invoicing Consultation and Split Payments: Impacts, Implementation, and Challenges Ahead
- Impact of Implementing VAT on Private School Fees: Policy Paper Published October 30, 2024
- HMRC Manual Update: Assessments, Error Correction, and MTD Guidance for Inspectors and…
- UK Carbon Border Adjustment Mechanism: Consultation Results and Implementation Plan
- UK E-Invoicing Initiative: Shaping the Future of Digital Invoicing Consultation
- Chancellor Rachel Reeves’ Budget: Investing in Growth, Putting Money in People’s Pockets, VAT on School Fees
- Visual Investments International Ltd (Visual) Denied Input Tax Claim on Legal Fees by FTT
- Understanding VAT Registration and Pre-Registration Activities: Sales, Purchases, and Irrecoverable VAT
- HMRC Bank Details Update for Various Tax Regimes: Important Information for Taxpayers
- Chancellor Rachel Reeves’ Budget: Investing in Growth, Putting Money in People’s Pockets, VAT…
- UK CPI Linked Plastic Packaging Tax to Increase to £223.69 per Tonne from April 2025
- Beware of HMRC VAT Scam Email: Important Alert for 30th October 2024
- UK VAT Gap Soars to £9.5 Billion in 2023-2024 Financial Year: HMRC Report
- HMRC Guidance: Charging and reclaiming VAT on goods and services related to private school fees
- VAT gap is estimated at £9.5 billion in 2023/23, an increase of 4,9%
- UK Autumn Budget 2024 Presented to Parliament Including Several Tax Measures
- Plastic Packaging Tax Rate Change
- HMRC Guidance: Applying for an exemption from Making Tax Digital for VAT
- Treasures of Brazil Ltd – FTT – HMRC Email Impact on VAT Registration
- Abbeyford Caravan Co. – FTT – Caravans – Removable Contents – Apportionment – Retrospective Claim
- Procurement International Ltd – FTT – Goods Sold to Third Party – Direct and Indirect Exports
- Boehringer Ingelheim Ltd – FTT – DHSC Payments Impact on VAT and Taxable Amount
- K. Public E-Invoicing Consultation: Promoting Digital Transformation and Closing Tax Gaps
- HMRC Guidance: Prepare to work out the customs value of your imported goods
- Guidance on Accounting for Buying Commission in Customs Value and Import VAT for…
- Understanding and Calculating Customs Value for Imported Goods: A Guide for Importers and…
- Boehringer Ingelheim: Tribunal Rules in Favor of VAT Rebates on Pharma Supplies to NHS
- France and Germany Criticize UK VAT Plan on International School Fees, Risking Diplomatic Ties
- FTT Allows Appeal Against VAT Assessments Denying Zero Rate on Direct Exports by…
- VAT on Independent School Fees Sparks Migration Concerns in House of Lords
- Designation of Special Tax Sites in Celtic Freeport, Wales: HM Treasury Regulations 2024
- VAT exemption for flapjacks from vending machines in workplace corridors vs canteens.
- Boehringer Ingelheim Ltd v Commissioners for HM Revenue and Customs: VAT Appeal Decision 2024
MIDDLE EAST
BAHRAIN
- NBR to conduct webinar relating to the construction sector
- National Bureau for Revenue (NBR) Reports 24 New Violations from Inspection Visits
ISRAEL
JORDAN
SAUDI ARABIA
- ZATCA Continues to Conduct Tax and Zakat Workshops
- Zakat, Tax and Customs Authority (ZATCA) Issues Guide on VAT Refund for Non-Profit Sector
- ZATCA Guide: VAT Refund Process for Non-Profit Sector in KSA
UNITED ARAB EMIRATES
- UAE Updates Guidance on B2B and B2G E-Invoicing Launch Plan for July 2026 Introduction
- UAE Mandates Electronic Invoicing by July 2026: International Impact and Implementation Timeline
- Recent VAT Revisions in the UAE: Roadmap for E-Invoicing Implementation and Governance Structure Review
- UAE VAT Law Amendment: Introduction of e-Invoicing and Key Changes Effective October 30, 2024
- UAE releases legislative amendments for the upcoming e-invoicing mandate
- E-Invoicing Moves Closer in UAE as VAT Law Updates Cover Key Provisions
- MoF Introduces Amendments to VAT and Tax Laws for eInvoicing Implementation
- The Ultimate Guide to e-Invoicing in the UAE: Prepare Your Business for 2026
- UAE VAT Law Amended to Include Electronic Invoices: Streamlining Processes for Compliance
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