24/7 VAT News on www.vatupdate.com – This was in the news on August 18, 2023

Headlines August 18, 2023

• European Union – How the ViDA Package Impacts Call-Off Stock Arrangements
• Belgium – Indirect tax consequences of failure of broad tax reform
• Romania – Will Ordinance 120 of October 4, 2021 be the basis for Romanian’s B2B E-Invoicing mandate?
• Germany – BFH rules on input tax deduction conditions for team building events

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• VATupdate Newsletter Week 32 2023
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of E-Invoicing & E-Reporting mandates in the European Union
  • E-Invoicing & E-Reporting developments in the news in week 32/2023
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • 947 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in July 2023
• July 2023 – VAT rate changes/updates/news in 45 countries

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ALBANIA

• Fiscalization essentials: Mandatory data that must be presented on fiscal receipts in Albania

ANGOLA

• Approved: Reduction VAT rate food from 14 to 7%

ARUBA

• BBO at the border: The availability date for the declaration has changed

AUSTRALIA

• ATO Notes Benefits of E-Invoicing for Businesses
• ATO to explain why TikTok GST Scam Results In $2 Billion Loss For Australian Taxpayers
• Consultations on draft legislation for reporting exemptions

AZERBAIJAN

• New generation cash registers for Nakhchivan from August 1, 2023

BAHRAIN/SAUDI ARABIA/UNITED ARAB EMIRATES

• KPMG Fakhro GCC Tax News – 17 August 2023

BANGLADESH

• Embracing the future of VAT management

BELGIUM

• Indirect tax consequences of failure of broad tax reform

CABO VERDE

• Cape Verde Amends Criteria for Large Taxpayer Status

CAMBODIA

• VAT rate of 10% on all cigarette supplies

CANADA

• Another Digital Services Tax in Sight
• Provincial sales tax annual information return due 31 August for online marketplaces (British Columbia)

CHILE

• Changes in the Electronic Ticket for Sales and Services

CHINA

• VAT cut for small taxpayers is set to be extended for a further four years

COSTA RICA

• 13% VAT on Tourist services

CYPRUS

• New super-reduced rate of VAT at 3%

DENMARK

• Interest imposed on corrections to VAT returns resulting in a VAT liability

EGYPT

• Egypt Issues VAT Guidelines for Digital and Other Remote Services from Non-Residents

ESTONIA

• Standard VAT rate increase from 20 to 22% as of Jan 1, 2024

EUROPEAN UNION

• E-Commerce Platforms Should Prep for EU VAT and Customs Changes
• EU proposes customs and VAT reforms (HMRC memo)
• European Commission – ‘Have your say’ notification
• European Commission adopts final Implementing Regulation for transitional phase of CBAM
• Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive
• Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies
• How the ViDA Package Impacts Call-Off Stock Arrangements

FIJI

• Standard VAT rate increase from 9 to 15% as of August 1, 2023

FRANCE

• E-invoicing in France – Everything You Need to Know
• How to get a location permit (AOT) for operating a vending machine in France?

GERMANY

• BFH rules on input tax deduction conditions for team building events
• Draft tax reform bill includes mandatory e-invoicing, other VAT developments
• Reduced VAT rate in gastronomy: end or permanent?

GHANA

• Adverts placed on Facebook subject to 12% VAT
• Enhancement of anti-abuse measures in customs operations
• GRA to Introduce Textile Tax Stamp
• Managing compliance obligations to reduce risk of tax penalties upon audit
• Revenue from VAT increases by 90% as of May 2023
• Still Calculating Consumption Tax Incorrectly?
• Upfront VAT penalty for unregistered importers eligible for VAT registration

GREECE

• Exemption from VAT on items purchased by travellers

INDIA

• Battery charging service provided by public charging station attracts 18% GST
• CBDT issued Office Order outlining the Procedure for Constituting the Dispute Resolution Committee
• GSTN issued e-invoice glossary and a step-by-step guide for taxpayers reference
• Solar home lighting liable for GST at 12%

INDONESIA

• A Guide to Value Added Tax in Indonesia

IRELAND

• Could Your Export Business Claim A Duty Reimbursement?

ITALY

• Italian E-Invoicing system

MOLDOVA

• Moldova to Reduce VAT Rate for Hotel and Restaurant Services in 2024

NETHERLANDS

• Authorities provide guidance: VAT on intra-Community acquisition of a work of art
• Commuting also qualifies as private use for VAT purposes when many people work from home
• Court of Gelderland: Input VAT for conversion of an office building into residential apartments
• Dissolved BV cannot object to a VAT assessment
• Employment agency no VAT deduction for housing temporary workers anyway
• No VAT refund for import VAT on jumping horse from Qatar
• VAT must also be paid on game coins

PAKISTAN

• Making VAT work
• Taxpayers Struggle with Sindh Sales Tax Return Compliance Amid Portal Dysfunction

PANAMA

• Panama Seeks to Grant Tourists Right to Claim VAT Refund on Local Purchases

POLAND

• Comments on C-108/22: Polish VAT regulations for travel agents
• E-receipts in a new form as of September 15
• From September 1, a new structure of e-invoices will come into force in KSeF
• Poland challenges upcoming EU Carbon Border Adjustment Mechanism Levy
• Reclassification of the sale of commercial real estate as sale of an organized part of the enterprise (ZCP)
• Ruling about “Frozen rat” (animal food) – CN 05 – 23% VAT rate
• Ruling about carpenter’s mark – CN 90 – 23% VAT rate
• Ruling about casing – CN 2106 – 8% VAT rate
• Ruling about dietary supplement (herbal flavored tea) – CN 2106 – 8% VAT rate
• Ruling about dried red blood cells (feed material) – 8% VAT
• Ruling about fertilizer lime (intended for use in agricultural production) – 8% VAT rate
• Ruling about groceries based on peas – CN 2106 – 8% VAT rate
• Ruling about installation of biomass boilers by the commune on/in real estate belonging to its residents
• Ruling about liquid “dietary supplement” – CN 2202 – 0% VAT rate
• Ruling about non-alcoholic wine – CN 2202 – 0% VAT rate
• Ruling about personalized orthopedic insoles – 8% VAT rate
• Ruling about powdered dietary supplement – CN 2106 – 8% VAT rate
• Ruling about tattooing – 8% VAT rate
• Ruling about tool box with screwdriver – CN 84 – 23% VAT rate
• Ruling about wheat grains – CN 23 – 23% VAT rate
• When settling advertising cooperation with an influencer, both parties make mistakes

ROMANIA

• Will Ordinance 120 of October 4, 2021 be the basis for Romanian’s B2B E-Invoicing mandate?

RUSSIA

• Reminder: New VAT benefits for tour operators and developers

SAINT LUCIA

• St Lucia Government Admits To Immense Chaos In The Business Community

SAUDI ARABIA

• ZATCA further extends tax amnesty

SLOVAKIA

• The new version of KV DPH (control statement) is available from July 1, 2023

SPAIN

• Updated deadlines for TicketBAI in Bizkaia-Batuz

TAIWAN

• Clarification on Business Tax for Virtual Game Product Sales
• Guidance about correcting mistakes on a two-part unified invoice
• Ministry of Finance announced virtual gaming items (such as game points, game coins, and virtual items) via platforms is subject to VAT

THAILAND

• Royal Decree – VAT Exemptions for Digital Investment Token Transfers
• VAT Exemptions for digital token transfers related to investments

TURKEY

• Exemption for the Construction of Housing Donated to Disaster Victims
• VAT Application in the Sales of Cards, Passwords and Codes

UKRAINE

• Procedure for VAT taxation of housing supply operations
• Transfer by the main enterprise to a separate unit
• Zelenskyy signs laws on duty, VAT exemption for optics, anti-drone guns for defense

UNITED STATES

• California Department of Tax and Fee Administration Files New Marketplace Sales Rule with OAL
• Colorado: Remote Seller’s Food Products Sold for Human Consumption Deemed Exempt but Local Tax May Apply
• Lessees Who Buy Out Tangible Personal Property at End of Lease Term Must Pay Sales Tax, Says Michigan Department of Treasury
• Louisiana: Draft Bulletin Addresses Tax Collection and Remittance for Merchants Making Marketplace and Direct Sales
• Missouri Letter Ruling Addresses Local Tax Situsing of Sales of Services and Tangible Personal Property
• Oracle Asks Florida Appeals Court for Software Sales Tax Refund
• Sales tax industry of the month: Manufacturers
• What’s new in sales tax?

UZBEKISTAN

• New procedure for accounting for VAT has been established for cotton growers

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on August 17, 2023
• Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
• Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 2.75 EUR/day ….

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