VATupdate.com Daily Newsletter – November 9, 2023

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Headlines November 9, 2023

• EU/Poland – What’s new in VAT? – October 2023 summary
• 5 Major Developments in Lithuania
• 2024 tax trends report

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• VATupdate Newsletter Week 44 2023
• Global changes in the Indirect Tax landscape per October 1, 2023 – An Overview
• 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 43/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in October 2023
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till December 7, 2023
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in October 2023
• VAT Rates
  • October 2023 – Main VAT rate changes/updates/news on VATupdate.com
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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ASIA PACIFIC/ WEBINAR/ EVENT

• Webinar GVC – VAT/GST on Digital Services for Non-Resident Companies in Asia (Nov 29)

AUSTRALIA

• Get Your GST at Settlement Right: Important Steps for Property Buyers and Sellers

BELGIUM

• Belgium Charges Importers of E-Bikes with €6.6 Million Customs Fraud

BOLIVIA

• Bolivia Extends Tax Filing, Payment Deadline For Agricultural Firms

BRAZIL

• Brazil Implements New Measures to Expedite Customs Tax Dispute Resolution
• Brazil Seeks To Improve Customs Tax Dispute Resolution
• Brazilian Tax Reform, which abolishes five consumption taxes, and substitutes it with one VAT was approved last night

CABO VERDE

• Cabo Verde Opposition Calls for Reduction in VAT on Tourism to Boost Economy

COLOMBIA

• Taxpayers May Apportion Income Tax VAT Credit Over Several Tax Years, Says Supreme Administrative Court

CROATIA

• Croatia Ministry of Finance Seeks Feedback on Proposed Changes to VAT Law

EGYPT

• Egypt Tax Authority Issues Tax Ruling on Obligation to Declare Input VAT in Monthly VAT Compensation Return
• Egypt Tax Authority Sets Rules for CIT and VAT Liability on E-Commerce Activities
• Important Points on VAT Compliance for E-commerce

EUROPEAN UNION

• The Impact of the VAT Gap Report on E-Invoicing and Future Business Operations

EUROPEAN UNION/ POLAND

• What’s new in VAT? – October 2023 summary

EUROPEAN UNION/ UNITED KINGDOM

• Decision No 1/2023 on Procedure for Conclusion of Service Level Agreement [2023/2472]
• Decision No 4/2023 on Standard Forms for Communication and Statistical Data in VAT and Recovery
• Financial Contribution of the UK to the European Information Systems: Decision No 2/2023
• Implementing Rules for Recovery Assistance in VAT and Taxes under Trade and Cooperation Agreement

FINLAND

• VAT recovery: Finland rolls out revised invoicing rules

FRANCE

• List of French Airlines Eligible for VAT Exemption (Updated as of 04/10/2023)

INDIA

• Government Likely to Request Supreme Court to Club All GST Online Gaming Cases
• GST Authorities to Send Advisories to Non-Compliant Businesses Regarding E-Invoice Issuance

IRELAND

• Revenue Rules out VAT Reclaim for Calf Feeders

ITALY

• Nature and Application of VAT Refund Interests: A Case Study and Legal Analysis

JAPAN

• Japanese Government Confirms No Changes to Consumption Tax Rates

LITHUANIA

• 5 Major Developments in Lithuania

MALTA

• Malta Introduces New 12% Reduced VAT Rate Effective from 2024

MONTENEGRO

• Montenegro to Implement Mandatory E-Invoicing System in Collaboration with Serbia

NETHERLANDS

• ECJ case C-288/22 (TP): European lifeline or straw for VAT-free collaboration?

NORWAY

• VAT Treatment in Connection with Transport and Deposition of CO2

OMAN

• Oman Expands Eligibility of VAT Refunds for Charities, Importation of Goods

PHILIPPINES

• Japanese Companies Threaten to Leave Philippines Over VAT Refund Issues

POLAND

• KAS, CBŚP, and SG seize over 35 million cigarettes worth 27 million PLN
• Obligation to issue invoices for electricity from photovoltaic sources?
• Ruling: Assignment of Receivables and Debt Takeover Exempt from VAT
• Ruling: Deducting VAT from municipality expenses on mobile application
• Ruling: Exclusion from VAT of the sale of a company
• Ruling: Exemption from VAT for the sale of an organized part of the enterprise
• Ruling: Input VAT on invoices for construction/furnishing expenses and current expenses
• Ruling: No right to deduct VAT from expenses for playground reconstruction project
• Ruling: Supply of a residential building with land and infrastructure – 8% VAT
• Ruling: Topping subject to 8% VAT
• Ruling: VAT on the sale of real estate by an individual
• Tax consultation on JPK_V7M(3) and JPK_V7K(3) structures in progress
• VAT coefficient is calculated using a uniform method, according to Gazeta Prawna
• VAT Settlement for the Transfer of a Car for Personal Use
• When is issuing e-invoices mandatory?

PORTUGAL

• Changes to VAT Declaration Models and Instructions: Updates and Amendments Effective November 8th, 2023
• Portugal Government Presents 2024 Budget Bill with Tax Changes to Parliament
• Proposed VAT Measures in Portugal’s 2024 Budget: Changes and Implications

SAUDI ARABIA

• ZATCA reminds taxpayers of deadline for amnesty

SERBIA

• 5 Major Developments in Serbia
• New Law on Electronic Invoicing and Upgraded SEF System to Improve Efficiency and Transparency
• Serbia Implements Shorter Reporting Timeline for B2B E-Invoices Starting January 2024

SPAIN

• Import Self-Liquidation – Monthly VAT Refund
• Important VAT Requests to be Made in November to the AEAT

SURINAME

• Suriname Teachers Protest Government’s Unwillingness to Reconsider Tax
• Teachers in Suriname protest government’s refusal to reconsider VAT on fuel and utilities

SWEDEN

• New Online Service for Foreign Companies to Download VAT Return Forms in Sweden
• Sweden Adopts New VAT Law to Align with EU Directive: Key Measures and Implications

SWITZERLAND

• 4% automobile tax for electric vehicles

TAIWAN

• Attention to Sales Tax Issues for Online Sellers during Double 11 Shopping Festival
• Inclusion of Dividend Income in the Final Period Sales Tax Declaration for Business Operators
• Taipei Tax Bureau: Cloud Invoices with Sales Tax for Purchasing Electronic Services from Overseas E-commerce

UGANDA

• 5 Major Developments in Uganda

UKRAINE

• Cancellation of VAT payer during reorganization by merger, consolidation, transformation, division, and separation.
• Cases when a person is required to register as a VAT payer
• Taxation of VAT operations for the transfer of property on a gratuitous basis under a loan agreement
• Ukraine Announces Coal Mining VAT Relief

UNITED KINGDOM

• New Reporting Rules for UK Digital Platform Operators: Obligations, Penalties, and Compliance Requirements
• VAT exemption for Loan Administration services

UNITED STATES

• Washington DOR Addresses Taxation of Goods Received by Canadians in Washington Near Border

UZBEKISTAN

• Export Support Measures in Uzbekistan: VAT Exemption for Export and Related Operations
• Understanding the legal regulations of QQS for re-employed goods in the QQS Bojxona region
• Uzbekistan Proposed Tax Measures for 2024

WORLD

• 2024 tax trends report
• eBook – The Role of IT in the Face of New Regulations and Mandates
• Global Tax Policy and Controversy Watch | November 2023 edition
• VATupdate.com Daily Newsletter – November 8, 2023

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