POLITE OR DIRECT?
“We welcome the opportunity to provide feedback on the Commissions VAT in the Digital Age proposals published on 8 December 2022.” Almost every organisation who provided its views on the EU Commission’s proposals for the renewal of the EU VAT rules starts with this, or a similar, phrase. And the next sentence usually starts with “However, we have the following comments.”
Opinion on political correctness: HERE
To me, as a Dutch person, it sounds as if the person who provides the feedback wants to be polite or politically correct, whereas the intention of that person is to tell the EU Commission that they did a rubbish job. I think it’s probably a language or cultural thing, but it seems to me that we could safe a lot of time if all the political correctness is slimmed-down a bit.
It’s almost like a 5-year-old showing you a drawing he made of a horse, where you only see two circles and 5 lines, where one line is the tail, and the dots in one circle and the pointy things on that circle are the eyes and ears. You are probably not going to say “that’s no horse”, rip-up the drawing and tell the then crying, child to start growing-up and take drawing lessons. No, you’re going to say that it’s a great drawing and that you’re proud of him.
But the EU Commission is not a 5-year-old. That’s an organisation whom you may consider a well-organised, sensible and grown-up bunch of knowledgeable and intelligent people, that have prepared something that has been considered, re-written and edited many times before it was shared with the world.
Of course, it’s much easier to comment on something that was created or prepared by someone else, than to come up with your own creation on a blank sheet of paper. And if someone else has done something that you haven’t done yourself, it’s easy to point out the flaws and errors.
Personally, I think the EU Commission did a good job, considering the tools and framework that had to work with. As pointed-out by the EU Commission many times, the ViDA proposals were ‘the best that was politically achievable’. And if you read all the comments, suggestions and feedback that were given, most of them boil down to the timing and some technical clarifications. The horse drawn by the EU Commission is still quite recognisable as a real horse. Perhaps it was not as realistic as a photo, but it has 4 legs, a tail, two eyes and two pointy ears.
If you want to read all the comments on the ViDA proposals, and on any other VAT topic, visit our website 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.
To go to the specific region of your interest, follow the link below.
WORLD
- International VAT Rate Round Up: May 2023
- Global VAT Guide: May 2023 VAT Updates
- International VAT Rate Round Up: June 2023
- VAT at 50: what does the future hold?
- How sustainability is shaping global indirect tax
- How transformation is shaping global indirect tax
- How to Choose the Right EDI Provider
- In-House or Outsourced EDI? What Should You Choose?
- Ensuring Legal Compliance in E-invoicing
- Global VAT Guide: June 2023 VAT Updates
- Download the 2022 VAT Rates Country Guide
- Consequences and impact of non-compliance with e-invoicing
- In-House vs. Outsourced VAT Reclaim: Which is Best for Your Business?
- VAT TV June 2023 news
- How three global trends are shaping indirect tax
- Will VAT/GST Be the Newest Playfield for International Tax Competition?
- E-Invoicing & E-Reporting developments in the news in week 24 & 25/2023
- IBFD Book: European and International Tax Law and Policy Series: Cross-Border Juridical VAT Double Taxation in the Framework of European Law
WEBINARS / EVENTS
- Pagero On Demand Webinar – E-invoicing in Eastern Europe: developments, impacts and what you need to…
- Webinar Regnology – Recorded session – A new reporting obligation on VAT
- Webinar Axway – E-invoicing: How to comply easily with upcoming mandates? (June 29)
- Pagero webinar – Recorded session – French mandate: Essential updates
- Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
- SAP webinar – Recorded session – All about SAP Document and Reporting Compliance
- EY Webinar – Slide deck & recorded session – E invoicing technology: SAP Document and Reporting Compliance (SAP DRC)
- IVA Conference – 2023 Autumn Conference Copenhagen, Denmark (Oct 19-20, 2023)
- ZD Academy: VAT Transactions in the Yachting Industry: A Practical Approach (August 30, 2023)
- Pagero webinar – French mandate: Essential updates – June 27, 2023
- Edicom Webinar – Spain: Do you want to know what the technical regulation entails? (Sept 19)
AFRICA
- EPRA to announce new fuel prices as 16 per cent VAT takes effect
- Kenya President Signs 2023 Finance Bill, increasing the turnover tax rate to 3 percent from 1 percent
- All Kenyans Pay VAT so it’s Fairer
- FIRS to implement new VAT for suppliers, importers
- Nigeria Publishes Guidelines on Withholding, Self-Account of VAT
- FIRS’ Updated Guidelines on VAT Filing Procedures on TaxPro Max Portal
- Nigeria Charging VAT on Imports of Diesel
- Budget 2023: Indirect Taxation – Government Proposes to Expand Input VAT Credit
- 5 Major Developments in Uganda
AMERICAS
- OECD releases 2023 report on tax transparency in Latin America
- OECD: Tax transparency in Latin America
- Bahamas Introduces VAT Amendment Bill 2023, Boosting Real Estate and Maritime Sectors
- VAT Amendment Bill 2023
- 5 Major Developments in Bahamas
- Brazil Tax Agency Issues Updated Guide on Electronic Bookkeeping Platform for ICMS, IPI
- Brazil: Rio de Janeiro approves Service Tax incentives for the carbon credit chain
- New National Standard for the Electronic Invoice of Services in Brazil
- 5 Major Developments in Brazil
- 2023 federal budget (Bill C-47) receives Royal Assent
- Changes to PST collection for online marketplace facilitators effective 1 July 2023 (British Columbia)
- 2023 Budget implementation bill no. 1
- Canada enacts 2023 Budget implementation bill no. 1
- British Columbia Supreme Court confirms that certain cloud services are not liable to PST
- 5 Major Developments in Canada
- Tax Authority provides clarity on taxation of digital currency transactions
- Chile Tax Agency Clarifies VAT, Withholding Tax for Professional Society Receiving Services…
- Chile Tax Agency Clarifies VAT Obligations for R&D Services
- 5 Major Developments in Chile
- IRS releases announcement on reporting and payments of stock repurchase excise tax
- Event Vendor Found Liable for Sales Tax in Mississippi
- Nebraska: Guidance Provided on Taxability of Prepared Food
- Arkansas: Taxpayer Liable to Collect and Remit Tax on Janitorial Services
- Louisiana: New Law Adds Digital Art to Suspended Exemption on Sales of Certain Works of Art
- Kansas DOR Reminds Separately Stated Delivery Charges No Longer Subject to Tax Starting July 1
- Higher Milwaukee sales tax: committee OKs plan after public hearing
- Sales & Use Tax Changes Taking Effect July 1, 2023
- Virginia Enacts New Sales Tax Exemption for Auto Repair Diagnostic Work and Emergency Roadside Service
- Does Nebraska Charge Sales Tax on Services?
- Arkansas: Refund Denied for Failure to Show Tax Was Paid Twice on Purchase of Construction Materials
- State Tax Changes Taking Effect July 1, 2023
- Sales Tax Software vs. Service Providers: Making the Right Choice for Your Business
- Sales Tax Rate Changes Accelerate This Year
- Washington Releases Guidance for Data Center Exemption Expiration Dates
- Maryland Enacts Tax on Rentals of Home Amenities
- How High are Beer Taxes in Your State?
- Spotlight on Wayfair five years later
- State of Maryland Cannabis Sales Tax Update
- Water Crisis Prompts Temporary Exemption from VAT and Excise Tax on Mineral and Sparkling Water
- Uruguay temporarily reduces VAT and IMESI rate for mineral and sparkling waters
ASIA-PACIFIC
- Why Indirect Tax Teams Need a Fitness Tracker
- GST and changes to intended use of residential property
- Overhead costs apportioned to GST-free supplies entitled to input tax credits (Federal Court decision)
- Federal Court partially sides with taxpayer in GST apportionment case
- Azerbaijan Exempts Import of De-Mining Equipment and Body Armour from VAT and Customs Duties
- Azerbaijan amends list of legal entities of public law exempt from VAT
- China slaps consumption tax on fuel blending components
- China extends preferential purchase tax policy for new energy vehicles
- Announcement on Policies for Land Value Added Tax Liquidation by the State Taxation Administration and the Ningbo Municipal Taxation Bureau
- 5 Major Developments in China
- Fiji Proposes Increase to VAT Rate, Adjusts Custom and Excise Duty Rates on Various Items in Budget 2023-2024
- Fiji raises VAT to 15% August 2023
- Naidu: Reducing VAT was a big mistake
- 5 Major Developments in Fiji
- GST frauds on the rise in Goa
- 6 Years of GST and Still Unsolved Questions
- ITC can’t be denied under GST even when post-supply discounts received: AAR
- Form DRC-01B – Managing Liability Differences in GST Returns
- Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts
- Automobile industry seeks 5% GST for 2-wheelers running on flex fuel, official says
- Delhi govt introduces Seva Kendra to improve GST registration process
- Extension of Due Date for Filing FORM GSTR-3B for May 2023 in Certain Districts of Gujarat
- Important Update: E-invoicing likely to be mandatory from next year for GST businessmen with annual turnover above Rs 1.5 crore
- Setting up of the GST Appellate Tribunal: Are We Ready
- Weekly GST Communique dated June 26, 2023
- Amnesty Scheme Under GST – Avail benefits before 30th June 2023
- Delhi Govt notifies Special Procedure for Revoking Cancelled GST Registration
- Proceedings Puzzle: Orders in fake-invoicing matters under GST
- EU and Japan strengthen cooperation on digital trade and economic security
- 5 Major Developments in Japan
- FinMin Mahat clarifies that govt imposed VAT on potato and onion to protect and boost the domestic production
- 5 Major Developments in Nepal
- EU-New Zealand: Council adopts the decision to sign free trade agreement
- Marketplace rules for listed services from 1 April 2024
- QB 23/06: GST – goods purchased on deferred payment terms
- 5 Major Developments in New Zealand
- BIR adds 25 cancer drugs to VAT-exempt list
- PCCI cheers move to relax VAT refund requirements
- Long list of VAT exemptions under review
- DOF to review proposed VAT exemptions
- BIR cuts requirements for VAT refund claim
- BIR Simplifies VAT Refunds
- A Step Towards the Mandatory Electronic Invoice
- National Taxation Bureau of Southern Region: Reminder of tax regulations for employee gifts during…
- Clarification: Postpartum care facilities should levy business tax on housing fees, baby formula, diapers, hygiene products, and general food expenses
- 5 Major Developments in Taiwan
- Seminar on driving the Digital Tax Ecosystem – goal is transition to a 100% digital tax system
- Statement about exemptions for public charitable institutions, hospitals, and educational institutions
- Ministry of Finance cancels VAT exemptions for public welfare organizations, hospitals, and educational institutions
- Ministry of Finance announces VAT exemptions for government organizations, hospitals, and educational institutions from October 12, 2023
- 5 Major Developments in Thailand
- From July 1, reducing value added tax 2%
- 2% VAT rate reduction receives go-ahead from government for 2023
- Key points in Circular 78/2021/TT-BTC on e-invoices
- Vietnam’s National Assembly Approves VAT Rate Reduction to Boost Economy
- VAT Cut to affect Price Controls on Some Goods and Services: VCCI
- Vietnam Lowers VAT to 8% again amid Economic Headwinds
- Parliament Approves Extension of VAT Cut Until Year’s End
- National Assembly approves extension of VAT cut until year’s end
- Vietnam to extend VAT cut until year-end to prop up slowing economy
EUROPE
- Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical…
- ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment
- Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity
- Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions
- Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods
- Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations
- Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs
- Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics
- Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice…
- Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment
- Comments on C-232/22: Exclusive toll manufacturer does not constitute a fixed establishment of its principal
- Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes
- Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to…
- Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)
- Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company
- Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure
- Comments on ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
- Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation…
- Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation
- Flashback on ECJ Cases – C-377/08 (EGN) – Input VAT deduction if supplies are made to other Member States
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation…
- ECJ C-690/22 (Shortcut) – Order – Authorities cannot restrict right to deduct VAT if invoices include…
- ECJ C-107/23 (PPU) – AG Opinion – Obligation to combat VAT fraud affecting the Union’s financial…
- ECJ Customs C-640/21 (Zes Zollner Electronic) – Judgment – Amending customs declarations and failing to declare the correct quantity of goods
- Taxation of travel services provided by companies based in third countries
- Carbon Border Adjustment Mechanism (CBAM) – Update
- EU VAT rules for e-commerce two years on: Updated revenue figures point again to a successful implementation
- IBFD Free article: The VAT Treatment of NFTs in the European Union
- CBAM: The European Commission is consulting on detailed rules for the transition period
- Due Date Today, June 30, 2023: Commission launches an EU Survey to evaluate the e-Invoicing directive
- VAT between EU countries
- EU Carbon Border Adjustment Mechanism Regulation Enters into Force
- MEPs seek to inject more ambition into reform of rules on exchange of tax information
- “EP Draft report about VAT administrative cooperation arrangements needed for the digital age “
- Extensive CBAM reporting requirements for transitional period
- Commission to start digital trade agreement negotiations with Singapore and the Republic of Korea
- AmCham EU Recommendations to the Spanish Presidency
- Reform of EU customs law is coming
- EU VAT Invoice Requirements for Businesses
- Update EP Petition on VAT exemption on the transportation of exported goods – Summary Hearing on June 26
- Major EU reforms for customs and import VAT in the pipeline
- CESOP FAQs: Five key takeaways
- The meaning of Platform under DAC7: more clarity needed
- What is EPR and how does it work?
- BRIEFING EU Legislation in Progress – Proposal for a simplification of VAT rules for e-commerce…
- EPPO’s investigation uncovers €19 million VAT fraud in car sales
- Key facts about Central Electronic System of Payment information (CESOP)
- European Commission proposes adjusted package for the next generation of ‘own resources’
- Proposal Council Regulation: Italy to extend the authorisation of the derogation to apply split payment
- EU and Japan strengthen cooperation on digital trade and economic security
- EU-New Zealand: Council adopts the decision to sign free trade agreement
- EU VAT rules for e-commerce two years on: Member States collected €20 billion in VAT revenues in 2022
- EP Draft report about new VAT rules for the digital age
- New EU VAT rules for the accommodation and transport sector
- ViDA implementation is likely to be postponed
- Opinion EESC on ViDA
- Formation of an Austrian tax group between sister companies
- Insurance Premium Tax instead of VAT for paid guarantee promises in all industries
- Methods of sending B2G e-Invoices in Austria
- 5 Major Developments in Austria
- Who are the subjects of fiscalization in Belgium?
- What is the fiscalization type in Belgium, and how was it introduced?
- Important changes related to Belgian VAT compliance
- 7-year limitation period only applies to a pure and simple absence of declaration
- Renting out an apartment: register for actual use or not?
- Deferral VAT obligations: summer scheme 2023
- 5 Major Developments in Belgium
- The Key Features and Main Differences of the New Fiscalization Model in the Republic of Srpska from the Current System
- 5 Major Developments in Bosnia and Herzegovina
- Official Gazette – Reduction of tax base and accrued tax on bad debt
- 5 Major Developments in Bulgaria
- Changes to tax regulations in 2023: Bad debts, VAT registration, …
- E-Invoicing: By contracting eAccounts to savings and greater efficiency
- Changes to application of reduced VAT rate on supply or construction of permanent residence
- Cyprus to introduce a VAT rate of 3% using the new EU freedoms on reduced VAT rates
- Exemption from VAT and taxes of mineral oil products used on board drilling rigs, which are in port in accordance with the provisions of ships in foreign hazard –…
- Refusal of request for extraordinary resumption of VAT employment
- Binding answer: VAT exemption – Sales of Property – Parking
- Denmark will implement new controls as from July 2023
- Order on the preliminary calculation on a company’s purchases that can be included in the input…
- Changes to the VAT act to combat cross-border VAT fraud
- Estonia: Increase in standard VAT rate
- Estonian Parliament Approves VAT Increases
- Parliament approves partial amendments to VAT Act, including rate adjustments
- Country fact sheets: eInvoicing in Estonia
- No thresholds apply in Finland
- 5 Major Developments in Finland
- Finland proposes to amend reduced-rated VAT rates
- Information needed for VAT refund requests by international charities
- Finland B2B real-time reporting evaluation
- Country fact sheets: eInvoicing in Finland
- France VAT groups 2023 update
- Have you heard about e-reporting and/or e-invoicing?
- Guidance: Liquidation – Rates – Special rate of 2.1%
- France Updates Guidelines on Scope of Digital Services Tax
- Tax Authorities Publish Final Guidelines on VAT Groups
- Tax Authorities Update Guidelines on Scope of Digital Services Tax
- Authorities issue guidelines on VAT grouping
- Country fact sheets: eInvoicing in France
- French mandate: What is a PDP, PPF & OD?
- Sovos Candidate to Become a PDP Platform
- Input tax deduction from the grant (invoice of the canteen operator)
- Tax registration of operators of certain small photovoltaic systems
- VAT treatment of chain transactions
- Germany: EU approval for mandatory e-invoicing deviation to enhance tax administration
- Deutscher Steuerberaterverband e.V feedback to eInvoicing in Europe
- Federal Ministry of Finance’s letter on the VAT treatment of marketing fees and preliminary costs
- Germany: B2B Electronic Invoicing
- Relief effect of VAT reduction on gas deliveries
- Introduction of B2B Electronic Invoicing planned for 2025
- Financing brokerage as (not) property-related service
- BMF: VAT treatment of advance costs for supply of livestock to slaughterhouses and marketing fees of producer organizations in the fruit and vegetable sector
- Germany: European Commission gives green light to mandatory e-invoicing for domestic B2B transactions
- Public consultation on mandatory domestic B2B e-Invoicing
- Country fact sheets: eInvoicing in Germany
- Germany obtained a decision proposal on introducing e-invoicing obligation from January 2025
- Germany B2B Real-Time E-Invoicing January 2025 Update
- Iceland Reduces VAT Refund Rate for Residential Construction, Renovation, and Maintenance
- Iceland Reduces VAT Reimbursement Rate for Residential Constructions
- Ruling 363: VAT rate for slicing services for cured meats
- Ruling 362: Reduced VAT rate to a dietary product.
- Italy-San Marino exchanges: the technical stop does not interrupt the operation
- Another postponement for VAT on non-profit
- New decree law approved for containment of energy costs: 5% VAT rate for methane gas supply will be extended
- Payment of VAT debt after the crime to be assessed for the new particular tenuity
- Clarification on VAT rate for dietary product classification
- importer’s exclusive responsibility for unpaid import VAT upheld by Cassation
- Italy authorized to continue split payment mechanism until June 2026
- Exclusion of sliced and packaged cured meats from reduced VAT rate
- Italian military bases hosting US personnel in Italy are considered Italian territory
- VAT carousel fraud: defendants granted bail as €62 million case against them continues
- Malta Clarifies Reporting Obligations Under DAC7
- OECD: Netherlands should introduce uniform VAT rate
- Arnhem-Leeuwarden Court of Appeal: VAT rate for musical performances?
- Veenendaal’s attempt to avoid VAT liability on parking fees by removing barriers at its parking garages has failed
- Amsterdam Court of Appeal: Civil form drives who is the supplier
- Netherlands Continues to Maintain 8% Late Payment Interest Rate
- VAT decree on leasing updated
- McKinsey: The VAT system is about to collapse
- Decree on levying sales tax on leasing updated
- Amendments to draft bill to abolish property transfer tax concurrence exemption for share transactions
- From July 1, “plastic tax” for disposable cups and containers containing plastic
- Decision of June 16, 2023: VAT Taxation and Application of the Small Businesses Scheme for Solar Panels)
- Court of Amsterdam: No partnership in the form of a CV
- Court of Amsterdam: VAT due on fees, but entitled to input VAT deduction
- Court of Amsterdam: Proportional deduction & Should the United Kingdom be considered a third country for the purposes of the VAT Act as of 1 February 2020?
- Knowledge group position ”Irimierente”
- Ancient, Vulnerable, Inefficient: The Value Added Tax System Strains from All Sides
- Decree on levying turnover tax and application of KOR for solar panels updated
- Paid games in amusement park taxed at the reduced VAT rate
- Decree on VAT levy and application of KOR for solar panels updated
- Knowledge group position: time-barred VAT refund cannot be set off against tax debt of the bankrupt
- Questions about deletion from the VAT Register, including about recovery (mining) of…
- 5 Major Developments in Norway
- New SAF-T (JPK_GV) for taxpayers forming a VAT group
- Another package of simplifications under SLIM VAT from July 1 this year
- Is the identification of the cashier or operator a mandatory element of the fiscal receipt in Poland?
- The National e-Invoice System (KSeF) is getting closer. Get your business ready for e-invoicing
- Entrepreneurs have a chance to undo the VAT penalty
- Working versions of VAT document designs
- VAT on the invoice only in the Polish currency
- Slim VAT 3. To deduct tax with intra-Community acquisition of goods, the invoice will not be needed
- The subsidy for scientific research and development work is without VAT
- Zero VAT Rate on Basic Food and Drinks Extended until December 31, 2023
- Zero VAT on food until end of 2023
- Slim VAT 3 Package – changes from July 1, 2023.
- B2B e-Invoicing
- Poland likely to extend food inflation VAT rate to 31 Dec 2023
- Entrepreneurs have a chance to return the previously paid VAT sanction
- The cancellation of the state of epidemic threat will affect tax settlements
- A farmer can buy a used tractor without PCC
- Supreme Administrative Court: The tax office cannot instrumentally initiate criminal fiscal proceedings
- Zero VAT on food is to apply until the end of 2023
- PM: Zero VAT on Food to Continue until End-2023
- SLIM VAT 3 Package
- Romania – E-invoicing for all B2B transactions
- Mandatory B2B Electronic Invoicing in Romania
- 5 Major Developments in Romania
- B2B electronic invoice to be mandated in 2024
- Romania: B2B electronic invoice to be mandated in 2024
- Romania: European Commission proposes to authorize mandatory domestic B2B e-invoicing
- Procedure for technical cash register approval is expected to have modifications for commercial vending machine equipment in Romania
- Electronic invoicing for all business-to-business transactions, a major step towards mandatory enforcement from 2024
- The government is considering lowering the VAT on basic foods, says the finance minister
- Romanian FinMin Speaks of Cutting all Tax Breaks and Lower VAT Rate for Food Goods
- Priorities of the Ministry of Finance: Implementation of E-Invoicing, ….
- Romania may have the approval for mandatory B2B E-Invoicing, be prepared!!
- Amendments to the Tax Code with VAT-VAT for tour operators have been prepared
- What are the most common mistakes made in VAT returns?
- Vladimir Putin Signs Law on Zero VAT for Ship Repair Yards
- A draft Royal Decree with regard to the electronic invoice between companies and professionals has…
- Temporary Zero VAT Rate on Basic Foods Extended Until December 31, 2023
- B2B E-invoicing System in Spain
- Current status of mandatory e-invoicing on B2B operations
- Update – Spanish Council of Ministers Approves Royal Decree-Law Extending VAT Rate Reduction…
- B2B electronic invoicing in Spain is getting closer every day
- High Court of Justice of Galicia: VAT deduction even in case of SII errors or delays
- VAT reduction on food and other crisis-fighting measures extended until the end of the year
- Spanish VAT Rate in 2023: All You Need to Know
- Draft regulation of the Create and Grow Law
- Spain Released a Draft Regulation of the B2B e-Invoice Regime
- New VAT Act from 1 July 2023
- From July 1, 2023, the Value Added Tax Act (2023:200) will be in effect
- The position “VAT amount in invoice” shall no longer apply
- The requirement for direct export on exports and certain issues when delivery of goods when the acquirer is responsible for the transport out of the EU, VAT
- STA statement: Requirement for information on the date of delivery or provision in an invoice
- STA Statement: Requirement for invoice reference number
- Tax agency clarifies call-off warehouse transfers and fixed establishment
- Switzerland to introduce deemed supplier rules for online marketplaces from January 2025
- 5 Major Developments in Switzerland
- Approval of the Swiss VAT law partial revision and adoption of mandatory electronic VAT filing procedures
- Increase to VAT rates effective 1 January 2024
- Federal Tax Administration announces VAT rate adjustments
- More businesses are going to be impacted by mandatory e-invoicing in Turkey starting in July 2023
- 5 Major Developments in Turkey
- What price is considered normal for determining the VAT tax base?
- Is it possible to correct the error made in Annex 7 to the VAT tax return?
- How is the VAT tax base determined in the case of import of goods into the customs territory of Ukraine in international postal and rapid records?
- Brokerage services within the commission agreement: what about VAT?
- Are VAT taxable transactions for sale and free delivery of gift certificates that provide for their…
- How are reimport operations subject to VAT?
- Does VAT be charged in the event of the transfer of property to operational leasing?
- Is VAT taxation subject to payment of insurance payments?
- The number of risky VAT payers increases in Ukraine
- Is the FOP – VAT payer exempt from submitting VAT tax returns in connection with mobilization to the Armed Forces?
- What date does the seller have VAT tax liabilities when selling real estate if the date of transfer of…
- How are VAT amounts taken into account when determining the object of taxation from corporate income tax?
- Updated VAT administration procedures and the Registry for budget reimbursement…
- HMRC VAT notice of assessment of tax (VAT central assessments)
- Time-to-pay arrangements – online
- Annual adjustment and standard method override time
- Deliberate vs careless errors
- The complexities of VAT on building work
- HMRC guidance: Digital publications
- VAT treatment of residential service charges
- The VAT relief that can bite back!
- “British Telecommunications plc v HMRC – No reasonable prospect of success for claims for VAT relief on bad debts “
- Cut low-cost broadband VAT to help more online, peers say
- How to characterise a supply – The tests
- If you buy a bottle of water, you will pay VAT, but milk is zero rated.
- How long do I have to keep records?
- Free COVID-19 PPE in part a ‘business activity’ for Input VAT
- 3D Crowd CIC – FTT – Whether supplies made for business purposes – input tax recovery – taxpayer…
- Understanding HMRC VAT Invoice Requirements in the UK
- When to Zero Rate VAT and when to Standard Rate
- Commission Charged on VAT Element of Sale
MIDDLE EAST
- Saudi Arabia Determines Criteria for Sixth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Pagero – Guide to ZATCA Phase 2 e-invoicing in Saudi Arabia
