24/7 VAT News on www.vatupdate.com – This was in the news on September 12, 2023

Headlines September 12, 2023

• Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023
• Group on the future of VAT – 42th meeting on Sept 8, 2023 – Presentations on DRR from ES, FR, HU, IT, PL
• Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
• Italy – New provision allows VAT deduction invoices received in first 15 days of January for transactions previous year

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• VATupdate Newsletter Week 36 2023
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
  • E-Invoicing & E-Reporting developments in the news in week 35/2023
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023
  • 947 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in August 2023
• VAT Rates
  • August 2023 – VAT rate changes/updates/news
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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AUSTRALIA

• The Best Tourist Tax Refunds when Travelling

BULGARIA

• New Reporting Obligation for VAT-Registered Persons

CAMBODIA

• Procedures for requesting Input VAT Credits and VAT Refunds

CROATIA

• E-Invoicing Phased Implementation

CZECH REPUBLIC

• Guidance on Application of VAT to Gratuitous Supplies of Goods
• Taxes in the digital era: How is the Czech Republic doing?

ETHIOPIA

• A Tumultuous Year

ECJ

• Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023
• Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption!
• Comments on ECJ C-453/22: Refund of the VAT wrongly charged if VAT can not longer be reclaimed from suppliers
• Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable…

EUROPE

• Webinar Edicom/PwC – Get ready for electronic invoicing in Europe: compliance with current standards and streamlining your processes (Sept 12)

EUROPEAN UNION

• Carbon Border Adjustment Mechanism
• CBAM: How to Measure Emissions?
• CESOP, VAT and PSD2: Ten Things Payment Service Providers, Businesses Processing Payments and E-Commerce Merchants should know before go-live on 1…
• EU VAT in the Digital Age – ECOFIN revists ViDA timetable
• EU VAT rules for virtual products (skins) in video games and non-fungible tokens (NFTs)
• Group on the future of VAT – 42th meeting on Sept 8, 2023 – Presentations on DRR from ES, FR, HU, IT, PL
• Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
• What Do I Need To Include In My Carbon Border Adjustment Mechanism (CBAM) Reports
• Will the EU abolish VAT?

FRANCE

• Association: VAT exemption and competition with the commercial sector
• Furnished rental and parahotels: what criteria for the application of VAT?

GREECE

• DAC7 directive transposed into domestic law
• Donation VAT to deal with natural disasters from August fires as well as the recent Daniel week’s bad weather that hit the Thessalian plain

HUNGARY

• Current E-Invoicing Status and the Future of E-Invoicing in Hungary

INDIA

• 30-Day time Limit for GST E-Invoice Filing
• Businesses over turnover over Rs 100 cr cannot report e-invoices older than 30 days from November 1, 2023; All You Need To Know
• Goods in transit can’t be seized under GST law without inquiry: HC
• GST update: Two-Factor Authentication Mandatory for all taxpayers with AATO above Rs 20 Cr w.e.f. Nov 1st 2023
• Important GST update: CBIC issues Advisory on NEW 30-days Time Limit for Reporting of Invoices on IRP Portal w.e.f. Nov 1st, 2023
• India B2B E-Invoicing Update: 30-day Invoice upload Nov 2023

ITALY

• CBAM: What it is and What are the Obligations for Companies
• New provision allows VAT deduction invoices received in first 15 days of January for transactions previous year
• Supreme Court: Taxpayers can rectify irregular use of the VAT threshold and pay the import VAT through “ravvedimento operoso” procedure
• VAT deduction allowed only if there is a correspondence with the actual economic transaction

KENYA

• KRA to Introduce New One-Stop Shop Taxpayer System for Filing Returns

LEBANON

• Lebanon Planning to Increase VAT Rate to 15%

MALAYSIA

• GST comeback is going to be a good thing, say economists

MOLDOVA

• SFS informs about the entry into force of the changes to the VAT and excise department for “duty-free” shops

NAMIBIA

• EU’s Carbon Tax threatens Namibia’s N$19bn Exports

NETHERLANDS

• Deadline approaches for Reclaiming Foreign VAT for 2022
• District Court of The Hague: Separate collection and/or separation of packaging materials is a VAT business
• Document published on VAT Rate Management Fee Holiday Parks
• Motorcycle Association does not have to Pay VAT on Membership Fees
• No Deduction of VAT on Housing Costs for Foreign Temporary Workers
• No VAT unity for Hospital and Cleaning Company Collaboration
• VAT expert Anne de Wit shows the most imagination and courage and wins the FED Annotation Award

NORWAY

• Who is exempt from the cash register obligation in Norway?

POLAND

• Cash Deposit System in Poland
• Consideration of VAT Invoice Exemption for Specific Services
• How should a developer settle fees charged from future owners of premises in VAT?
• Ruling: Deduction of VAT from invoices incorrectly showing consumer sales
• Ruling: No right for the commune to reduce VAT in connection with reconstruction of tourist and sports infrastructure
• Ruling: No right to deduct VAT for city when it purchases IT equipment and software
• Ruling: VAT settlement in connection with the sale of real estate immediately after its lease
• Ruling: WIS TOWAR – fruit and vegetable mixture – CN 2106 – 8% VAT
• Ruling: WIS TOWAR – sushi set – CN 19 – 0% VAT

RUSSIA

• Value Added Tax (VAT) Guidelines: Russian Federation

SAUDI ARABIA

• Major Exemptions announced for Limited Time Only

SOUTH AFRICA

• SARS sets ball rolling on VAT Digitisation process

UKRAINE

• During what period are VAT tax liabilities determined, provided for in clause 198.5 of Art. 198 PCs, for goods that were purchased with VAT before the start of the use of…

UNITED KINGDOM

• Businesses unaware of CBAM and upcoming EU VAT Rules: Survey
• CBAM – EU’s New Green Import Tax Explained
• Golf Holidays Worldwide Ltd: Tour Operators Margin Scheme – FTT

UNITED STATES

• Virginia’s sales tax holiday will be back in October

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 11, 2023

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