24/7 VAT News on www.vatupdate.com – This was in the news on July 25, 2023

Headlines July 25, 2023

• January 2026 proposed as a new timeline for countrywide e-invoicing obligation in Germany
• Malaysia mandatory B2B e-invoicing & B2C e-Receipt June 2024 update
• India – Another GST taxpayer group expected to adopt e-invoicing by 2024
• E-Invoicing & E-Reporting developments in the news in week 29/2023

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• VATupdate Newsletter Week 29 2023
• Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
• Timeline of E-Invoicing & E-Reporting mandates in the European Union
• Worldwide VAT rate changes in the news May/June 2023

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ASIA PACIFIC

• Webinar SNI: e-Invoice Guide for Businesses in the APAC Region – Part 1 (July 26)

AUSTRALIA

• Taxpayer unsuccessful in claiming GST credits

BRAZIL

• A new version of NT 2015.002 adds the event “Delivery Failure” to the CT-e
• Brazilian tax reform converts five local taxes into two international VAT taxes

CHILE

• Chile changed the minimum amount required for issuing simplified invoices

CHINA

• Announcement of Gansu Province regarding the Approved Deduction Standards for Input VAT of Certain Agricultural Products

COSTA RICA

• Costa Rica amends the schemes of Electronic Receipts for tax effects

ECJ

• Comments on C-344/22: Rules on VAT treatment of spa services provided by municipalities
• Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes
• Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points
• ECJ Customs C-307/23 (G GmbH) – Questions – Must the cost of production of printing templates for labels be added to the transaction value?

EUROPEAN UNION

• SAP: Intrastat 201 – Scenario-Specific Roles and Responsibilities

EUROPEAN UNION/MALTA

• Zampa Debattista -VAT Newsletter | Q2 – 2023

FINLAND

• The Finnish government aims to digitalize tax collection

GERMANY

• January 2026 proposed as a new timeline for countrywide e-invoicing obligation in Germany

INDIA

• Another GST taxpayer group expected to adopt e-invoicing by 2024
• GST invoice frauds worth Rs 1.15 trillion detected in last five years
• Indore: To Curb Fake Invoice, Make E-Invoice In Scrap Metal Trade Compulsory
• New Functionality for e-Invoice Exemption Declaration Now Live on GSTN
• No GST to be charged from State government being not a recipient under GST
• Request for Lower GST Interest Rate – Business Concerns
• Weekly GST Communique dated July 24, 2023

ITALY

• Guide for Businesses with Customers in Italy
• It is possible to deduct VAT on a holiday home, even if it is managed by a third party
• Supreme Court: School building restoration projects can benefit from a reduced 10% VAT rate

KYRGYZSTAN

• Obligatory e-invoice issuance via Kyrgysztan’s ETTN portal

MALAYSIA

• Malaysia mandatory B2B e-invoicing & B2C e-Receipt June 2024 update

MALTA

• Delivering Transformation Strategy Plan 2023-2025
• Printing of the VAT Certificate and VAT information sheet
• Review of Administrative penalty for late filing of Recapitulative Declaration

PAKISTAN

• Cracking the Code: Demystifying Taxable Activities Under Pakistan’s Sales Tax Act
• Pakistan Explains Important Sales Tax, Federal Excise Tax, and ICT (Tax on Services) Amendments Made by the Finance Act 2023

PERU

• Peru extends the grace period for specific cases related to GRE

POLAND

• Lack of technical inspection of the car does not deprive the right to full deduction of VAT
• Renewal of insurance policy is without VAT

RUSSIA

• Law ratifying protocol on collection of VAT when providing electronic services in the EAEU

UKRAINE

• Does the VAT exemption for the construction of affordable housing apply to subcontractors?
• Exemption for the supply of construction and installation works for the construction of affordable housing

UNITED ARAB EMIRATES

• UAE is developing an electronic billing system

UNITED KINGDOM

• UT: British Telecommunications Plc – claim for relief for bad debts

UNITED STATES

• Montana senator Jon Tester says he will defeat the GOP’s ‘awful plan’ for a national sales tax

VIETNAM

• Vietnam Introduces a Reduced VAT Rate from 1 July 2023

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on July 24, 2023
• E-Invoicing & E-Reporting developments in the news in week 29/2023

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