Realisation
When was the last time you did something for the first time? I’m learning new things every day, even unintentionally. My daughter showing me new trends on her phone, my dad telling me something about my granddad that he hadn’t told me before, and even my girlfriend, who tells me often the same thing twice, but I didn’t hear it the first time…
But learning and realising something aren’t the same. You may also have had these moments that you see or hear or experience something, and only then realise how you interpreted that wrong your whole life. Often, you don’t even want to know it, let alone share those moments with someone, because they can be embarrassing.
So let me enlighten you on some things that I realised, or that I heard from others.
- Worms don’t come out of the ground when it rains because they like the wet weather. It’s because otherwise they’re drowning in the grass.
- You can preheat the shower before getting in. You don’t have to stand in the shower, turn on the water, and quickly press yourself against the far wall to avoid the cold.
- Birds don’t live in nests. Nests are just where they keep their eggs. Birds sleep in trees.
- Ponies are not baby horses. They’re just small horses.
- Jessica Rabbit is not a rabbit, but took Roger Rabbit’s last name.
I guess that last one I should have figured out already, right?
What are the obvious things in the VAT-world that, you only realized later, were obvious to everyone but you? I give many presentations and trainings, and I think that for many people, the fact that 0% is still a VAT rate, still sometimes is a surprise. And to all IT-people out there: no VAT is not the same as 0% VAT! Please share with us your biggest ‘VAT revelations’ that you came across in your career. We may even make a Top 5 from your responses and post them on the website.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
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WORLD
- Job opportunities in Belgium, Germany, India and United Kingdom
- Job opportunities in Canada, Poland and Switzerland
- E-Invoicing & E-Reporting developments in the news in week 41/2023
- com mentioned in the Global Tax Technology Community Cheat Sheet
- Press Release: Game-changing end-to-end omni-channel supply chain management solution launched by…
- Tax treatment of mobile game sales and in-game purchases
- Watch this – Graphic recording ”factory tour” at the E-Invoice Exchange Summit in Dublin
- E-invoicing basics for compliance professionals
- From electronic invoicing to process optimization: the role of automation
- Global 2023 VAT / GST Changes
- What happened in Q3 2023 in the world of indirect tax & customs recruitment?
- PE Watch | Latest developments and trends, October 2023
- The Power of People: Why Leading Enterprises Still Prefer Humans in the AI Era
- OECD Publishes Multilateral Treaty to Replace National Digital Services Taxes, Putting Pressure on US Senate Ratification
- Key Features to Consider in an E-Invoicing Solution: A Guide for RFPs
- E-Invoicing Basics for Compliance Professionals
- OECD Publishes Latest on Digital Services Tax Shift Negotiations
- Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax Webinar/Events
- E-Invoicing Exchange Summit Europe: Almost 300 E-Invoicing Experts met in Dublin
- The importance of keeping delivery and billing address separate
- How to create a shortcut (app format) for www.vatupdate.com on your IPhone & Android Phone?
- Axway Demo: Building your API Marketplace with Amplify APIM
- E-Invoicing & E-Reporting developments in the news in week 39 & 40/2023
WEBINARS / EVENTS
- SNI Webinar – Recorded session & slides – What to expect with Romania’s e-Invoicing System: RO E-factura?
- IBFD – Online International Tax Conference 2023 (Nov 23)
- Vertex – Recorded session – Demystifying eInvoicing – stay ahead of the new mandates
- E-Invoicing Exchange Summit Asia (Dec 4-6, 2023)
- Sovos Webinar – Recorded session – VAT Snapshot: When Timing Is Everything (Oct 12, 2023)
- Sovos Webinar – VAT Snapshot: When Timing Is Everything (Oct 12, 2023)
- Webinar Leitner & Leitner – Slides – Fixed establishment for VAT purposes – Status Quo in the CEE countries
- Webinar Pagero – E-invoicing and e-reporting compliance updates (Oct 17, 2023)
- Vertex Webinar – Are you prepared for ViDA? (Oct 17)
- Webinar RTC – e-Invoicing in Romania: Navigating the 2024 Regulatory Landscape (Oct 17)
- Course Zampa Debattista – Navigating the Articles of the Malta VAT Act (Oct 27, 2023)
- Webinar – Vertex – E-invoicing mandates: France – ask the experts (Oct 12)
AFRICA
- Egypt Implements VAT Zero-Rating for E-Commerce Services to Non-Residents
- Egypt Provides VAT Zero-Rating for E-Commerce Services Provided to Non-Residents
- Egypt Issues New Regulations Applying Zero VAT to E-Commerce Transactions…
- Tax Evasion: GRA chases Non-Compliant Businesses
- GRA Goes after more Businesses – Over tax Non-Compliance
- Government to Introduce Automatic Adjustment Formula for Energy Sector Levies
- Rwanda gazettes new law on Value Added Tax
- Rwanda’s New VAT Law: A Critical Review of Missed Opportunities
- Rwanda Gazettes New VAT Law
- South African Revenue Service Issues Discussion Paper on Valued Added Tax Modernization
- Breaking the Code – Crypto and Tax Compliance
- Calls to Exempt more Food Items from VAT in South Africa – Godongwana Responds
- Consultation Paper on VAT Modernization
- SARS opens discussion on e-invoicing and digital VAT reporting
- South Africa on Real Time Reporting of VAT Invoice
- South African Tax Agency Updates VAT Guide for Construction and Fixed Property Vendors
- Impact of Increased Value-Added Tax Rate on Poorest South Africans
- SALGA Calls for Suspension of VAT on Poultry Products
- VAT 409 – Guide for Fixed Property and Construction (Issue 7)
- Media Release: Constitutional court decision on duty-free purchases
- 2024 Budget Proposal: Zambia to Impose VAT on Foreign Providers of Digital Services
- Zambia 2024 Budget Delivered in National Assembly
- Zambia Plans to Combat VAT Fraud with Electronic Invoicing by 2024
AMERICAS
- Bolivia Extends Deadline for Certain Taxpayers to Register in VAT Sales and Purchases Registry
- Extended Deadline for certain Taxpayers to Register in VAT Sales and Purchases Registry for September 2023
- Dominican Republic appoints payment processors as withholding and collection agents for VAT
- The Tax Authority Published the First List of more than 500 Obliged to Invoice Electronically no later than January, March and May 2024.
- Ministry of Economy Regulates Local Sale of Metals Subject to Zero VAT Rate
- SAT postpones RVI and RC obligations to a group of taxpayers
- South Dakota DOR Guidance Addresses Wayfair Retroactivity and Taxation of Electronically Delivered Products
- Washington: Proposed Rule Addresses Additional 1.2% B&O Tax on Certain Banks
- New Mexico: Proposed New and Amended Rules Say Digital Advertising is Subject to Gross Receipts Taxation
- KPMG reports: California, Florida, Massachusetts, Tennessee
- Alabama Reduces Grocery Sales Tax to 3%, Aligning with Other US States
- Overcoming Sales Tax Challenges in Mergers and Acquisitions: A Guide
- California: New Law Revises Pre-Wayfair Qualified Purchaser Program to Allow More Use Tax Registration…
- Sales Tax on Services in Minnesota: What Merchants Need to Know
- California Amends Qualified Purchaser Definition for Purposes of Registering to Pay Use Tax
- Maximize Sales Tax Savings While Minimizing Risk for Manufacturers
- Sales Tax Refund Granted for Electronically Delivered Software Sales in Florida: A…
- Understanding the Difference Between ‘Origin’ and ‘Destination’ States for Sales Tax
- Understanding the Differences: U.S. Foreign Trade Zone (FTZ) vs. Customs Bonded Warehouses
- America’s Solution to the Deficit: Implementing a National Sales Tax
- S. Additions to Export Administration Regulations (EAR) Entity List
ASIA PACIFIC
- Australia Responds To Court Ruling Concerning GST On Food
- ATO’s Findings Report on Top 1,000 Income Tax and GST Assurance Programs in Australia
- Correcting GST and Fuel Tax Errors in Australia
- Draft GST Determination on Combination Food in Australia: Seeking Feedback by 10…
- Helping Content Creators in Australia Understand and Comply with GST Obligations
- ATO Releases Findings Report for Top 1,000 Income Tax and GST Assurance Programs
- Voluntary Disclosures for Australia
- Correcting GST Errors in Australia: Guidelines for Correcting Errors on Business Activity Statements
- Azerbaijan Returns 474.1 Million Manat VAT to Consumers, Boosting Economic Transparency
- Number of active VAT payers increased by 11% in Azerbaijan
- Supreme Court says restaurants not subject to service tax for take away food orders
- Calcutta HC quashes penalty order on e-way bill that expired in 9 hours
- Taxpayers in India are now able to fetch e-invoices from the GST Portal
- Supreme Court and High Court Weekly Round-Up
- DGFT puts new import registration regime in place for laptops, tablets from November 1, 2023
- Kerala High Court orders expedited review of stay Petition to Halt Enforcement of Contested VAT…
- GST Council to Discuss Apportioning Compensation Cess beyond March 2026
- Recommendations of 52nd GST Council Meeting
- GST Slashed: No Cocktail of Taxes in your Drink Now
- Analyzing GST Impact on Director Services and Remuneration
- ₹42 Crore GST Refund Scam Uncovered in India, One Arrested
- India To Clarify GST Place Of Supply Rules For Services
- GSTN Introduces Enrolment Facility for GST Unregistered Suppliers to Supply Goods through…
- No service tax on construction services for the period before June 1, 2007
- India: New E-Invoice Download Functionality
- GST refund on premiums makes term insurance more attractive for NRIs
- Adherence of e-commerce to Changes in GST Laws
- GST Council to Clarify Input Tax Credit for Life Insurers in India
- Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC
- 52nd GST Council Meeting: Other GST Law Changes Related to Services
- 52nd GST Council Meeting: Clarification of GST rate on Extra Neutral Alcohol
- Applicability of GST on Works Contracts entered before the GST Implementation
- GST Council Recommendations Include Valuation of Corporate Guarantees
- Centre Clarifies that GST on E-Gaming Firms is Not Retrospective, Dissenting States Informed
- BDO Alerts: Indirect Tax Alert – Recommendations of the 52nd GST Council Meeting held on 7…
- Weekly GST Communique dated October 9, 2023
- 18% GST on parent company’s guarantee to subsidiary, waives tax for director’s personal guarantees
- All states for 28% GST on online money gaming effective from 1 October: Revenue Secy Sanjay Malhotra
- Inability to Monitor GST Portal Amidst Staffing Shortage: Madras High Court allows Construction Company to file Statutory Appeal Beyond Limitation Period
- 5% GST applicable on job work services for processing of Barley into Malt: GST Council
- Japan considers new VAT requirements for digital platforms to level the playing field for online service providers.
- Japan Considering New VAT Requirements for Digital Platforms
- Overview of Planned Amendments to the Rules for Refunding Excess VAT
- The Phone Number of Technical Support has been Temporarily Changed in the E-Invoice Information System
- Tax Matters – Further Developments and Guidance on E-Invoicing
- Electronic Invoicing in Malaysia
- The Case for Reintroducing GST in Malaysia: A Sustainable Solution for Fiscal Resilience and Development
- Progress on the Pilot Implementation Model for Peppol Service Providers by MDEC
- IRBM provides further guidance on mandatory e-invoice implementation
- The Scope of Incidental Transactions and their VAT Liability in the Philippines
- Reiteration of VAT Incentives for Registered Businesses under Create Law
- GST Comptroller Decision Denying Input Tax Claim Upheld
- Pagero is compliant with the newly proposed PASR in Singapore
- Singapore InvoiceNow E-Invoicing; Pilot Completes
- Singapore announces adoption of Peppol CTC for enhanced GST administration
- Singapore Sets Out Eligibility Criteria For International Carbon Credits Under Carbon Tax Regime
- Payment of Fixed Sum Tax and VAT Transition in Uzbekistan: September and October Updates
- Uzbekistan Provides Customs Duty and VAT Exemption on the Import of Certain New Technological Equipment not Produced in Uzbekistan
- Vietnam Set To Extend Two Percent VAT Cut
- Government Proposes 2% VAT Reduction Extension and Environmental Tax Continuation
- VAT Continues to be Proposed to be Reduced in the First 6 Months of 2024
EUROPE
- Comments on ECJ C-355/22: Overarching legal principles
- Comments on ECJ C-453/22: Taxpayer wins EU Court Case on ‘Impossible’ VAT Refunds
- Comments on ECJ C-505/22: No VAT on Free Welcome Gifts for Magazine Subscribers
- Comments on ECJ C-505/22: Welcome gift upon taking out a subscription does not constitute a separate VAT-taxable (fictitious) supply
- Comments on ECJ C-98/21: ECJ Rules on Holding Company’s Right to Input VAT Deduction for Services to Subsidiaries
- Comments on ECJ C-355/22: Wwhether national law allows limitation of effect of previous court judgment
- Comments on ECJ C-505/22: Gadget given to new magazine subscribers – whether a gift – no – taxpayer win
- Comments on ECJ C-146/22: Reduced rates – different rates for Hot Chocolate – different rates when…
- Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till November 9, 2023
- Comments on ECJ C-355/22: Reasons for the Belgian court to implement a provision that conflicts with the…
- 971 ECJ VAT Cases are now available on www.vatupdate.com
- Summary of the ECJ Case C-505/22: A subscription gift in exchange for a periodical subscription is considered an ancillary supply
- Comments on ECJ C-505/22: A welcome gift upon taking out a magazine subscription does not constitute a…
- Comments on ECJ C-146/22: Applying different VAT rates for different dairy products is permitted
- Comments on ECJ C-355/22: A national court cannot apply a national provision that maintains the effects of an incompatible provision with the VAT directive
- Flashback on ECJ Cases C-210/91 (Commission vs. Greece) – Penalty on Temporary importation…
- Comments on ECJ C-505/22: Free goods are secondary service to the main service of delivering magazines
- ECJ C-427/23 (Határ Diszkont) – Questions – Are VAT refunds to foreign travelers treated as a separate supply of services?
- New ECJ VAT case: C-427/23 raised by Hungary
- Comments on ECJ C-505/22: EU Court rules welcome gift with subscription not…
- New ECJ VAT case raised by Netherlands – C-613/23 Herdijk
- New ECJ VAT case C-615/23 referred by Poland to the European Union Court
- ECJ C-527/23 (Weatherford Atlas Gip) – Questions – Refusal of the right to deduct if services are not used for taxable transactions
- These are the 119 ECJ VAT Cases initiated by the United Kingdom
- UK Ends Reliance on ECJ VAT Case Law in 2024, Bringing Uncertainty to Past Decisions
- Sovos E-Book: What Is VAT in the Digital Age (ViDA)?
- EU Court of Justice concludes that the European Commission has exceeded its powers when…
- Exploring VAT and Fiscalization of Mobile Game Sales and In-Game Purchases
- CESOP – An EU-Wide VAT Transactional Reporting Obligation for Payments
- Tax Treatment of Mobile Game Sales and In-Game Purchases
- New reporting obligations by DAC8
- EV Charging: VAT simplification on the Horizon with the One-Stop-Shop VAT Mechanism
- Exemption of VAT for Intracommunity Transport after Import: Cartrans Decision Explained
- Defending the Right to Deduct VAT: Burden of Proof in EU Tax Audits
- Suggested amendments to the ViDA proposal
- European Union Implements Regulation for Carbon Border Adjustment Mechanism During Transitional Period
- Understanding the EU Carbon Border Adjustment Mechanism: Implications for…
- CBAM Transitional Phase Begins: Reporting Requirements for Importers of Certain…
- VAT Refund for Car Rentals & Fueling Expenses in the EU
- EU Launches First Phase of World’s First Carbon Border Tariff
- Fuel cards: Commissionaire scheme for chain supply – VAT Committee’s Guidelines & Working Paper
- CBAM and its Implications for the Indian Companies
- Malta and EU: VAT Newsletter Q3 2023
- Legal Implications of VAT Assessments for Non-Resident Taxable Persons
- No input VAT deduction for representation expenses
- Belgium Proposes Removal of 6% VAT Rate on Real Estate Developer Activities
- Key Tax Measures in 2024 Budget Agreement Impacting Real Estate Sector in Belgium
- Plan to Introduce E-Invoicing Mandate on B2B Transactions from 2026
- Belgium To Make B2B Electronic Invoice Mandatory: planned for 2026
- Reduced VAT Rate for Home Demolition-Reconstruction Extended, Excludes Developers
- Belgium’s B2B E-Invoicing Revolution: Mandatory Electronic Invoicing by January 2026
- Bill “Various Provisions on VAT” Submitted in the House: an Overview of the most Important Measures!
- Reduced VAT Rate for demolition and reconstruction set to be permanently applicable nationwide from 2024… But only for builders
- Bill “various provisions on VAT” submitted in the Belgian Chamber of Representatives: An overview of the…
- Belgium Considers Joint VAT Liabilities for B2C Marketplaces in 2024
- Belgium to Implement Mandatory E-Invoicing for Domestic B2B Transactions in 2026
- Belgium B2C Marketplace Joint VAT Liabilities 2024
- No application of the call-off stock regime and the triangulation simplification at the same time
- Bulgaria Open To Retaining Hospitality VAT Relief
- New obligations for platform operators (DAC7) in Croatia
- Reciprocity agreements for VAT refunds
- Croatia Considers Mandatory B2B E-Invoicing as Part of Fiscalization 2.0 Project
- New Version of Technical Specifications for Users 2.5 and Method for Tip Fiscalization in Croatia
- New Regulations that Align with EU Payment Service Provider Directive
- No input VAT deduction for anti-radar equipment
- Determination of tax base for the supply of goods free of charge
- Deadline for Filing Additional Tax Return for Lower Tax (Supreme Administrative Court Decision)
- Tax authorities update DAC 6 guidelines regarding exchange of information hallmark
- France Releases List of Airlines Benefiting from VAT Exemption for International Flights
- VAT rate of the supply of wood chips
- Advance information from the BMF on electronic invoices as part of the association hearing on the Growth Opportunities Act
- Germany to Implement Mandatory E-Invoicing for B2B Supplies by 2025
- Germany: Fractional community in VAT – I raise the white flag
- Germany Cabinet Decision: Premature end of reduced VAT on gas from 1.1.2024
- Germany to Revert to Regular VAT Rate on Gas Earlier than Planned
- BFH ruling expands reduced VAT rate to short-term rental of living spaces and camping areas in…
- Changes to Fiscally Represented Businesses in German VAT Law
- ATLAS-ZELOS Enables Electronic Transmission of Documents for German Customs Clearance
- Preliminary Information from the Federal Ministry of Finance on E-Invoicing
- Federal Ministry of Finance: Application of the Reverse Charge Mechanism when Transferring Emission…
- The current State of the German B2B e-invoicing mandate
- Regulations for VAT benefits based on the Supplementary Agreement to the NATO Headquarters Protocol and VAT exemption
- Changes to Fiscal Representation in German VAT Law (BMF)
- Introduction of E-Invoicing in Germany and other EU countries: a comparison of special measures.
- Conditions for VAT exemption in the rental of sports facilities in Germany
- Germany’s New Guidance on Entrepreneurial Status and VAT Deductions for Research Institutions
- Indirect Customs Agent’s Right to Deduct Import VAT as Input Tax
- Greece Reduces VAT for Agriculture and Disabled Mobility Works
- Changes in Greece’s VAT Rates for Agriculture and Disability Services from November 2023
- E-invoicing Mandate: Transforming Greece’s Tax Landscape by 2024 and Beyond
- Greece Reduces VAT Rate for Goods Used in Agriculture, Animal Husbandry, and Forestry, and for…
- Greece might implement e-invoicing in 2024
- Greece Enacts Reduced VAT Rates for Agricultural Items, Services for Overcoming Architectural Barriers
- Law No. 5057: Changes in VAT rates published in the Official Gazette
- Greece delays implementation of VAT decision on goods in free zones
- Ireland Launches Public Consultation on VAT E-Invoicing and Digital Reporting
- VAT Treatment of Medical Equipment and Appliances in Ireland: A Comprehensive Guide
- Ireland’s Budget 2024 Published
- Ireland Upcoming Public Consultation on VAT E-Invoicing and Real-Time Reporting
- Ireland’s VAT System Goes Digital: Public Consultation to Modernize Invoicing and Reporting.
- Proposed VAT Measures in Ireland’s Budget 2024: Increased Thresholds, Zero-rated Ebooks, and More
- Budget 2024: VAT rate on the supply and installation of solar panels in schools
- Tax Proposals in Budget 2024
- Ireland announces public consultation for VAT invoicing and reporting systems
- Budget 2024: Proposal to increase VAT registration threshold
- Ireland Consultation VAT Digital Reporting and E-Invoicing
- Ireland cuts VAT E-Books to Nil
- Ireland extends Energy Temporary VAT Cut to 9% until Oct 31, 2024
- Amendments to Tax and Duty Manual Customs Transit – General Part 1
- Limits to the right of VAT deduction in the case of late ‘viewing’ of electronic purchase invoices
- Digitalization of customs bill of export, new features and timing for activation
- Clarifications by the Italian tax authorities regarding the person entitled to issue credit notes in the case of…
- Superbonus Discount for Italian RSA with Attention to Active VAT Operations
- Yacht Fractional Ownership and VAT Implications
- Italy Extends Reduced VAT Rate for Natural Gas Consumption Until December 2023
- Group VAT liquidation in merger by incorporation: limitations and implications clarified
- The Agency of Revenue Confirms Reduced VAT for Social Cooperatives, Even if They are Commercial ETS
- Group VAT without interruption for the subsidiary incorporating external companies
- Interpretation of the participation of a company in the group VAT liquidation after merger
- Tax implications of leasing property for a non-commercial simple company in Italy
- Italy: Court rules against maintaining effects of incompatible VAT law
- Are transactive agreements exempt from the annual limit for issuing VAT credit notes in Italy?
- Latvian Excise Duties to be Gradually raised from 2024
- Latvia To Raise VAT Registration Threshold
- Latvia Proposes VAT Registration Threshold Increase to €50,000 in 2024
- VAT Threshold will be Raised to 50,000 Euros in Latvia
- VAT in Malta – Part 8: Input VAT Recovery
- VAT in Malta – Part 7: Liability for Payment of VAT & Reverse Charge mechanism
- Reduced VAT rate on certain services effective 1 January 2024
- VAT in Malta – Part 6: Exemptions
- VAT in Malta – Part 5: Place of Supply Rules: Goods and Services
- Malta Introduces New 12% Reduced VAT Rate for Specific Services in 2024
- New Reduced VAT Rate of 12% Applicable on Certain Services
- VAT in Malta – Part 4: Intra-Community Acquisitions and Importations
- VAT in Malta – Part 3: Intra-Community Supplies & Exports
- VAT Grouping – iGaming Industry
- Input VAT Recovery – iGaming Industry
- VAT in Malta – Part 2: Taxable/ Non-taxable Persons
- Malta Introduces Reduced VAT Rate for Short Term Charters of Pleasure Yachts
- VAT in Malta – Part 1: How to Analyse a Transaction from a VAT Perspective?
- Is Directors’ Liability for VAT Debts Too Strict? The Case of the Netherlands and the EU
- Prejudicial Questions on Directors’ Liability for VAT Debts in the Netherlands and the EU
- Court: break drink in theatre still taxed at low VAT rate
- Approval of Simplified A-B-C Scheme Expired
- More Clarity on Transitional Law on Real Estate Share Transactions
- Chance of Introducing Zero Rate for Fruit and Vegetables Super Small
- The Small Entrepreneurs VAT Exemption in the Netherlands
- Netherlands: VAT Deduction Granted Despite Unclear Activities in Office Conversion to…
- Dutch Agreement Aims for Zero VAT on Fruits and Vegetables by 2025
- Netherlands Notary Office Faces Lower VAT Deduction Due to Interest on Third-Party Account
- Court of Appeal Amsterdam: Is the the interest earned on a third-party account is exempt from VAT?
- Appeal Court upholds tax liability but cancels penalty due to lack of evidence of gross negligence
- Netherlands: Successor cannot revise predecessor’s VAT, rules court
- Bill for additional margin scheme and place of virtual services in VAT accepted
- Knowledge group position: Bra with massaging effect falls under the general VAT rate
- The Classification of a Massaging Bra for the Reduction of Lymphedema Symptoms under Dutch Tax Law
- No VAT deduction for construction of ‘low-care’ hospice in the Netherlands, despite separate nursing care
- Analysis of the VAT rate on laughing gas capsules for whipped cream dispensers in the Netherlands
- Implementation of VAT rate directive for antiques, art, and virtual services
- The Scope of VAT Information in Disputes over Input Tax Deduction: Beyond the Invoice
- Netherlands: Liability of Directors for VAT Debts – Hoge Raad Seeks EU Clarification
- Appeal Court of The Hague: Taxpayer’s right to deduct input VAT on renovation costs
- Netherlands: General VAT rate applies to the supply of Gladskin for skin conditions and irritations
- Netherlands: Renovation and sale of boat does not qualify as VAT entrepreneurship
- Pro rata deduction developer 70% based on budget
- No VAT deduction based on actual use for rental storage units in the Netherlands
- Dutch Court Rules Theater Intermission Drinks Subject to Lower VAT Rate
- No reduced VAT rate for medical devices for skin conditions and skin irritations
- Renovation and sale of boat does not lead to VAT entrepreneurship
- Netherlands Court Rules in Favor of Tax Refund for Construction Project
- Directors’ Liability for VAT Debts may become Less Stringent
- Services provided by a hospice for terminal guests are exempt from VAT
- Access to the performance including provision of intermission drinks, a single service at a…
- Norway Releases 2024 Budget
- Norway Revises Proposal for Resource Rent Tax on Onshore Wind Power from 2024
- Poland’s Action to Annul CBAM Regulation 2023/956 in Case against Parliament and Council
- Poland: Trusted Profile Authorization Issues in KSeF Test Environment
- Poland: VAT Rate Change for filling for homemade desserts such as cakes, pancakes, and pastries – 0%
- Binding Tax Information for Goods in Poland: Gravel – 23% VAT Rate
- Some groups can delay E-Invoicing implementation
- Polish authorities arrest 8 more in organized crime group for issuing “fake” invoices
- Poland’s National e-Invoice System API and Taxpayer Application Update on Test Environments
- Compulsory KSeF Could Cause Delays for New Companies in Poland
- Polish Motorcycle Business Owners Can’t Deduct VAT on Protective Gear, Says Tax Authority
- Binding Information on VAT Rate for Organic Powdered Compound
- Organic Powder Chemical Product – CN 29 – 23% VAT Rate: Binding Information
- Binding Information on VAT Rate for WIS TOWAR Dietary Supplement in Poland
- VAT Deduction for Research Project: Individual Interpretation Confirms Correct Position in Poland
- Binding Information on VAT Rate for Salad Product in Poland
- Binding Information on VAT Rate for food product packed in sachets
- Binding Information on VAT Rate for Unbuilt Land in Poland
- Binding Information on VAT Rate for Rapeseed Oil under CN 15 in Poland
- Correction of the export customs declaration will affect the VAT settlement
- When implementing KSeF, accounting office owners should precisely define the scope of responsibilities
- Foodstuffs Containing same Main Ingredient may be Subject to Different Reduced VAT Rates
- Poland Reduces Late Payment Interest Rates
- E-invoicing: The Future of VAT Invoices in Poland and Beyond
- Binding Information on VAT Rate for Hamburger 0% VAT
- Binding Information on VAT Rate for Transitional House in the Penal Institution – PKOB 11
- VAT Rate for Taxi Service – Decision by Director of National Tax Information
- Decision Regarding VAT Rate for Food Product “Masa” 0% VAT
- Decision Regarding VAT Rate for Food Product – CN 19 – 0% VAT
- VAT Taxation of Unbuilt Property Auction Sales – Individual Interpretation
- Construction of an Outdoor Gym for Municipal Residents
- KSeF Malfunction Won’t Paralyze Operations, But Sellers May Face Problems
- Different VAT rates for selling products in restaurants and shops
- VAT Rate on the Purchase Invoice is too High. Not so Problematic
- Who is VAT-OSS for?
- ECJ: Tablets or Smartphones in Exchange for Subscription are VAT-Free
- Poland’s Tax Office to Reduce VAT Sanctions, but Still Obliged to Impose Them
- Poland’s Budget Receives Higher VAT. Who Will Return the Surplus?
- The Budget got a Higher VAT. Who will give back the Surplus?
- The Tax Authorities will Reduce the VAT Penalty, but they are Obliged to Impose It
- Mandatory B2B E-Invoicing: Is Self-Billing still allowed?
- Portugal Extends Electricity VAT cut from 13% to 6%
- Changes in Fiscalization Terms in Portugal from 2024: A Reminder
- Portuguese SAF-T Mandatory for Non-Established Businesses
- Romania to Impose Stricter Penalties for Tax Evasion Behaviors
- Romania Proposes to Increase VAT Rate to 9% for Event Tickets
- Romania’s Mandatory B2B E-Invoicing: Changes Coming in 2024
- Romanian Parliament Considering Draft Law to Ensure Long-Term Financial Sustainability Including VAT…
- Charging VAT on the transfer of gift certificates in Russia
- Russia to Set Zero VAT Rate for Certain Medical Equipment
- Draft amendment of the VAT Act
- Expected timeline for B2G CTC roll-out delayed further
- Slovakia Ministry of Finance proposes 2% VAT increase to 22%
- July 2024: Simplifying Slovakia’s VAT Act to align with EU VAT Directive and ECJ rulings
- Slovakia VAT Changes
- Slovenia Revises VAT Rules to Align with EU Directives, Targets Payment Service Providers
- Slovenia Parliament Considers Bill to Amend VAT Rules and Combat Fraud in International E-commerce
- Spain: the proportionality of VAT penalties and EU law
- Standard VAT rate for Roadside Assistance Services Provided by Insurance Entities
- Tax Treatment of Roadside Assistance Services in Case of Accidents in Spain
- Understanding VAT in Yachting
- Sweden’s VAT Act Gets a Modern Makeover: What You Need to Know
- Modernizing Taxation: Sweden’s VAT Act Renewed
- Budget Law for 2024 in Sweden
- Amendments to E-Invoicing Rules and Expansion in Taxpayer Scope
- The Impact of VAT Communiqué No. 35 on VAT Withholding Refunds in Turkey
- Reduction of POS Commission Rates in Turkey: Deadline for VAT Credit on Imported Goods
- Türkiye Establishes New Digital Tax Office to Streamline Electronically Offered Services
- Grounds for cancellation of taxpayer registration in Ukraine
- Cases in which the tax authorities cancel the registration of a VAT payer
- Accessing Bank Account Details in the Electronic VAT Administration System: A Guide for Taxpayers in Ukraine
- Ukraine needs to Adopt Law on Emissions Trading System Next Year to Resolve Issue of CBAM – Minister of Natural Resources
- How to Cancel VAT Registration with TOT: Reminder from DPS Ukraine
- VAT exemption for transfers of money requires the service to comprise the actual effecting of a transfer…
- VAT registration – removal of paper applications
- VAT: Treatment of Payment Services Clarified
- HMRC Notice Excise Notice CCL1/3: Climate Change Levy – Reliefs and Special Treatments for Taxable Commodities
- HMRC Guidance HMRC Email Updates, Videos and Webinars for VAT
- HMRC Policy Paper Revenue and Customs Brief 7 (2023): Change to the VAT Treatment of Drugs and Medicines Supplied under Patient Group Directions
- HMRC Internal Manual VAT Registration
- Number of VAT-Registered Businesses Falls by 40,000
- A VAT did you know? Understanding VAT Exemptions and Rates in UK Funeral Services
- Revenue & Customs Brief 7 (2023): Drugs & Medicines under Patient Group Directions
- Guernsey’s Budget Short A Long-Term Fiscal Fix
- Form: Apply to join the VAT Flat Rate Scheme
- Target’s Loan Administration Services Not Exempt from VAT, Rules UK Supreme Court
- Expanded Zero Rating for Prescribed Drugs in UK VAT Benefits Healthcare Sector
- Massive Drop in UK VAT Registrations: COVID, Brexit, and Cost of Living Crisis Blamed
- Temporary Extension of VAT Zero-Rating for Drugs in the UK
- UK Supreme Court Denies VAT Exemption to Loan Service Provider Target Group Ltd
- UK Delays Sanitary and Phytosanitary Checks on European Imports Again
- What is VAT Deferral and How can it help my Business?
- UK case-law: Lidl Great Britain Limited v Closed Circuit Cooling Limited t/a 3CL – Payment date, Tax Point
- UK Funerals On-Line Ltd – FTT – Repatriation of bodies to other countries – whether exempt…
- Target Group Ltd – Supreme Court Judgment on Oct 11, 2023 – liability of loan administration services
- VAT Cut on Medicines in UK Pharmacies: Implications for GP Appointments and NHS Savings
- Is It A Disbursement? And Why Should I Care?
- VAT Treatment of Repatriation of Bodies: FTT Decision in UK Funerals On-line Case
- HMRC Removes Paper VAT Registration Applications, Transitioning to Online Service
- A Comprehensive Guide: How to Pay VAT Online in the UK
- Update on VAT Margin Scheme Meeting with HMRC
- HMRC Updates Guidance on Governance of UK Tax Disputes
- HMRC Guidance Check a UK VAT Number: Service Availability and Issues
- HMRC Guidance Making Tax Digital for VAT: Service Availability and Issues
- HMRC Guidance VAT Online: Service Availability and Issues
- Guernsey Weighs Up Alternatives To GST
- Withdrawal of Paper VAT Registration Form
- The Logic of Charging VAT on Private School Fees
MIDDLE EAST
- UAE’s Tech, Electronics Suppliers need to Relook their VAT Processing on B2B Deals from Oct. 30
- Public Clarification on Reverse Charge Application for Electronic Devices in the UAE
- VAT Registration in UAE: Expert Tips and Support
- VAT Penalties in the UAE: FTA’s Instalment Plan Solution for Managing Penalties
- Application of Reverse Charge Mechanism on Electronic Devices in UAE for VAT Compliance
- VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices
