Headlines August 1, 2023
- This is what happened in the ECJ (VAT) in July 2023
- Belgium – Supreme court: No extension of limitation period for irregular VAT declaration
- France – E-Invoicing/E-Reporting: French tax authorities updated the B2B External Specifications
- Switzerland – Are PDF’s equally treated with paper invoices?
- United Kingdom – New HMRC guidance on error reporting
- VATupdate Newsletter Week 30 2023
- Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
- 947 ECJ VAT Cases are now available on www.vatupdate.com
- 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
ALBANIA
ARGENTINA
AUSTRALIA
- Advice under development: Dominant purpose and principal effect tests
- Australia Foreign Registration and GST: Overseas Business Claimants
BELGIUM
CANADA
CYPRUS
ECUADOR
ECJ
- Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation
- This is what happened in the ECJ (VAT) in July 2023
EUROPEAN UNION
- CESOP FAQs Version 2: Five key takeaways
- European Commission is looking for contractors to assess tax legislation compliance
- European Parliament proposes changes to the Commissions’ ViDA reforms
- Intrastat: What is it exactly and why is it important to comply to it?
- Sustainable Finance: Commission adopts the European Sustainability Reporting Standards
FRANCE
- eInvoicing in France postponed
- E-Invoicing/E-Reporting: French tax authorities updated the B2B External Specifications|
GCC
GERMANY
GUATEMALA
INDIA
- Advisory for Customs (Waiver of Interest) Order 2023 and Regularisation of Electronic Bills of Entry
- Indian units of foreign companies face GST queries on ESOPs
- Interest is not leviable on CVD/SAD – Supreme Court dismissed Government’s SLP
- Over 4 lakh businesses to issue e-invoices as threshold lowers to ₹5 crore from August 1, 2023
- Supply of question paper along with printing services to educational institution is exempted from GST
ITALY
- Ruling 405: Methods of determining the VAT taxable amount of the supply of a building within a leasing relationship
- Ruling 408: Facilitated resolution of tax disputes – VAT refund under Article 30te
JAPAN
MALAYSIA
MEXICO
NETHERLANDS
- Collecting and processing household packaging waste constitutes an economic activity
- Court of Gelderland: Undeveloped land and therefore a building site?
NEW ZEALAND
- Foreign Registration in New Zealand and GST
- Robertson remains coy on leaked plan to ditch GST on certain products
PHILIPPINES
POLAND
ROMANIA
RUSSIA
- List of goods for children subject to VAT at a rate of 10% has been expanded
- Tour operators exempt from VAT
SAUDI ARABIA
- New taxpayer group in scope of Phase 2 of e-invoicing announced
- Saudi Arabia announces seventh wave of Phase 2 e-invoicing integration
- Saudi Arabia further extends tax amnesty initiative until 31 December 2023
- Seventh wave of e-invoicing applicability
SERBIA
SLOVAKIA
SPAIN
SWITZERLAND
- E-invoicing in Switzerland – changes in sight
- Switzerland to introduce new VAT compliance changes from 1 January 2025
TURKEY
UGANDA
UKRAINE
- Are meals for children at summer school camps subject to VAT?
- New forms of PN and RK, DPS, will be effective from August 1
- Ukraine Ends Certain Tax Measures Implemented as Result of the War Russia
- Ukraine Imposes Consumption Tax on disposable vaping products
UNITED ARAB EMIRATES
- FTA stresses the need for accurate emirate-specific VAT reporting in relation to e-Commerce
- Need for accurate emirate-specific VAT reporting in relation to e-Commerce
- UAE proposes the introduction of a mandatory ‘e-billing system’ from July 2025
- UAE tax authority stresses need for accurate emirate-specific VAT reporting
UNITED KINGDOM
- Apply to receive VAT data from HMRC
- Business or non-business? The 3D Crowd CIC case
- How to characterise a taxable supply – The tests
- New HMRC guidance on error reporting
- New portal for VAT payment plans
- Scrapping VAT rebate for foreign shoppers ‘costing UK billions’
- VAT fraudster told to cough up £1.2m or face more time in jail
UNITED STATES
- California Office of Tax Appeals: differing audit methods to determine unreported sales was not rational or reasonable
- Grocery sales tax holiday starts August 1
- Kansas No Longer Taxes Delivery Charges as of July 1, 2023
- Ohio Adds Exemptions for Child and Baby Products Effective October 1, 2023
- Oklahoma: Reminder – 2023 tax year is the last year that franchise tax returns will need to be filed
- Sales and Use Tax Guide for Businesses with Customers in the US
- Texas: Senate Bill 3 increases the franchise (margin) tax exemption from $1.0 million to $2.47 million
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 31, 2023
- Claiming VAT in aviation
- Claiming VAT within the automotive industry
- Claiming VAT within the retail industry
- SNI July TaxTech Updates
- VAT Recovery in media and entertainment
- VAT recovery within the manufacturing industry
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Recent daily newspapers
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