24/7 VAT News on www.vatupdate.com – This was in the news on September 28, 2023

Headlines September 28, 2023

• ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – AG Opinion – No right to deduct VAT if costs are not proportionate to the income
• Oman Tax Authority to Implement VAT E-Invoicing System by October 2024
• Philippines to Implement Mandatory E-Invoice Reporting by January 2024
• Harvey John’s 2023’s indirect tax salary insights & cheat sheet

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• VATupdate Newsletter Week 38 2023
• E-Invoicing
  • E-Invoicing & E-Reporting developments 
  • 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 38/2023
  • 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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ARGENTINA/ CROATIA/ GREECE/ NETHERLANDS/ ROMANIA/ SAUDI ARABIA/ SOUTH AFRICA/ UNITED KINGDOM

• Global VAT Guide: September 2023 VAT Updates

ARUBA

• 5 Major Developments in Aruba

ASIA PACIFIC/EUROPEAN UNION

• A List of Electronic Services in the EAEU has been Approved, for which VAT is Withheld at the Location of the Buyer

AUSTRALIA

• Federal Court Determines Frozen Food Products as Taxable Prepared Meals Subject to GST

AUSTRIA/EUROPEAN UNION

• Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism…

BRAZIL

• Brazil Nota Fiscal Eletrônica e-invoicing update

BULGARIA

• Bulgaria’s Proposal for Deferred Import VAT Payment and Excise Duties on Heated Products

CANADA

• Canada introduces legislation to enhance GST rental rebate for new rental units

CROATIA

• Croatia’s Fiscalisation 2.0 Project: Building Towards E-Invoicing Obligations and Digital Reporting Requirements

ESTONIA

• Reporting Requirements for Importers of Goods Covered by CBAM as of 1 October

EUROPEAN UNION

• Vertex Webinar – Are you prepared for ViDA? (Oct 17)

EUROPEAN UNION/ AFRICA REGION

• Oracle Sales Tax Report: Analyzing Taxable, Exempt, and Tax Amounts for EMEA Region Invoices

EUROPEAN UNION/ITALY

• ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – AG Opinion – No right to deduct VAT if costs are not proportionate to the income

FINLAND/ IRELAND/ MOLDOVA/ PHILIPPINES/ PORTUGAL/ SINGAPORE/ THAILAND

• International VAT Rate Round Up: September 2023

FRANCE

• Electronic invoice: how an IT project at Bercy caused the reform to fail
• France tackles VAT Fraud in 2024 Finance Bill
• France: New Proposed Timeline for Mandatory E-Invoicing Implementation

GERMANY

• Draft amendment to the German VAT Act: introduction of mandatory electronic invoicing for certain B2B transactions
• Germany Delays B2B E-Invoicing Mandate to 2026, Small Businesses to 2027
• Judgment of May 24, 2023, XI R 45/20: Billing decision; offsetting in so-called developer cases; no obligation to suspend proceedings; effects of VAT group

GERMANY/ NETHERLANDS

• 240 Hours of Community Service for actually Leading VAT Fraud

GREECE

• Lockdown myDATA – VAT in 2024 and myDATA – declarations in 2025. Tax burden on individual businesses must increase – myDATA and heating allowance.

INDIA

• Chamber of Commerce India Displeased with Early Implementation of VAT
• Employers can claim ITC for GST on transport for women employees during specific hours: AAR
• Exporters Demand Increased Benefits for Value-Added Goods Under RoDTEP Scheme
• Government Exempts 5% Integrated GST on Ocean Freight Imports from October 1, 2023
• Govt Exempts 5% Integrated GST on Ocean Freight Imports from October 1, 2023
• GSTN Issues Advisory: Temporary Suspension of e-Invoice Auto Population in GSTR-1 for System Upgrades
• GSTN Issues New Advisory: Notifies Temporary Suspension of E-Invoice Auto Population into GSTR-1 Due to System Upgrades
• New GST e-invoicing changes: Extended time limits for reporting invoices on IRP portals
• New GST Rules to Tighten Compliance for Foreign Digital Service Providers
• New time limit for reporting e-invoices in India extended to November 2023

IRELAND

• Re-instatement of Ireland’s Tourism VAT Rate to 13.5% from September 2023

ITALY

• Non-deductible VAT on legal expenses incurred by the company’s administrator in Italy
• Possible to establish a VAT Group until October 2, 2024 – Italy
• Transfer of Business Branch between Italian Organizations of Foreign Multinational Groups – VAT and Registration Tax Treatment

KAZAKHSTAN

• Approved list of electronic services in the EAEU for which VAT is withheld by the buyer’s location
• The Threshold for Duty-Free Import of Goods for Personal use by Individuals has been Extended until April 1, 2024

KENYA

• Kenya introduces tax amnesty for interest and penalties on tax debts

LATVIA

• Abolishment of VAT Reduction on Local Produce in Latvia Expected Next Year

LUXEMBOURG

• Trends and Approaches in VAT Audits: Insights from Luxembourg

NETHERLANDS

• 240 hours community service and a hefty fine for actual leadership of VAT fraud in the Netherlands
• Is Botox Treatment Exempt from VAT?

NORWAY

• Mastering the Norwegian Import Process: Navigating VAT and Customs Duties for Successful Exports

OMAN

• Oman Tax Authority to Implement VAT E-Invoicing System by October 2024
• Oman’s Plan for e-Invoicing: Transitioning to Electronic Tax Invoices

PHILIPPINES

• Philippines to Implement Mandatory E-Invoice Reporting by January 2024

POLAND

• Application for 0% VAT on Sandwich under CN 19 – September 20, 2023
• Binding information on VAT rate for “dietary supplement” capsules – CN 2106 – 8% VAT
• Changes to e-Invoice (structured invoice) from September 2023. Current template. How to issue?
• Comprehensive Service – Goods – Book Publication with Online Access to Worksheets and Assistance
• Comprehensive Service for Multi-Family Residential Building with 8% VAT Rate in Poland
• Decision on VAT Rate for Residential Property – 8% VAT
• Individual Interpretation – Correct Assessment of VAT Deduction for a Senior Center Project
• Individual Interpretation – Correct Assessment of VAT Tax Reduction for Investment Expenses
• Individual interpretation – correct position on the lack of right to deduct VAT expenses for the implementation of the hospital’s medical equipment exchange…
• KSeF Forces Accounting Offices to Change Contracts with Clients
• National E-Invoicing System (KSeF)
• Poland’s E-Invoicing System: Transactions Outside KSeF and Key Considerations
• Possibility of Recovering VAT Tax for Public Space Revitalization Project – Individual Interpretation
• Request for VAT Rate Confirmation for WIS TOWAR – Calcium-based Product – 8% VAT
• Understanding the Obligation to Use KSeF: Determining a Fixed Establishment in Poland

ROMANIA

• B2B Electronic Invoicing Mandatory as of January 2024
• e-Invoicing mandates and updates: Romania
• Webinar – Recording – e-Invoicing in Romania: RO e-Factura Platform

RWANDA

• Rwanda Updates VAT Regime, Expands List of Exempt Supplies

SAUDI ARABIA

• Amendments to Zakat Regulations in Saudi Arabia: Binding Guidelines and Rulings for ZATCA Officials

SERBIA

• How to Store Electronic Invoices in the System of Electronic Invoices (SEF) in Serbia?

SPAIN

• Deductibility of VAT on property ownership in a civil society’s exploitation.
• E-Invoicing 2024
• New Spanish VAT for Cruise Drink Packages
• Spain: EPPO Busts €17 Million VAT Fraud Ring Involving Luxury Cars

TAIWAN

• APEC Virtual Workshop: Leveraging New Technology for Tax Administration in the Post-COVID Era
• Penalties for Failure to Void and Reissue Uniform Invoices with Incorrect Amounts

TURKEY

• Amendment to VAT General Implementation Communiqué No. 47 Published in Official Gazette

UKRAINE

• Calculation of transaction volume for VAT registration under commission agreement in Ukraine
• Filling Details in VAT Supplementary Calculation: Guidelines and Requirements
• Should VAT be charged when writing off accounts payable? Explanation by the Main Department of the SFS in the Chernivtsi region

UNITED ARAB EMIRATES

• New Reverse Charge Mechanism for Local Electronic Device Supplies in the United Arab Emirates
• Reverse Charge Mechanism on Supplies of Electronic Devices

UNITED KINGDOM

• HMRC Changes Late VAT Returns Assessment Process
• HMRC to ask VAT-registered businesses to prove UK establishment
• Labour Leader Defends Removal of Tax Exemptions from Private Schools as Not an Attack

UNITED STATES

• Permanent Sales/Use Tax Exemption for Firearm Safes and Safety Devices in Tennessee
• Private Letter Ruling Denies R&D Sales Tax Exemption for Texas Subsidiary
• United States Sales Tax Rate Reduction for Food: Alabama Department of Revenue Announcement
• Why States are Continuing to Abolish the Wayfair Transaction Test

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 27, 2023
• Harvey John’s 2023’s indirect tax salary insights & cheat sheet
• Maximizing VAT Reclaim in Construction: Boost Savings and Streamline Administrative Processes
• OECD: Comparative Analysis of Tax Administration: Trends and Innovations
• Webinar Pagero – E-invoicing and e-reporting compliance updates (Oct 17, 2023)

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