VATupdate.com Daily Newsletter – December 28 & 29, 2023

if you want to receive the Daily VATupdate Newsletter in your inbox, please send a message to Daily newsletter from VATupdate.com click HERE and send the mail ….

---

Headlines December 28-29, 2023

• ECJ VAT C-680/23 (Modexel) – Questions – Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar…
• Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearing announced till January 25, 2024
• These were your 10 favourite ECJ cases in 2023
• Greece myDATA e-book reporting Jan 2024 update
• Latvia planning mandatory e-invoicing from 2025
• Belgium – Companies can consult monthly reports of import and export declarations made on their behalf via the MyMinfin portal

---

• VATupdate Newsletter Week 50 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 50&51/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023
• ECJ
  • ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
  • Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 1 Hearing announced till January 18, 2024
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
• VAT Rates
  • Noteworthy VAT Updates and Rate Changes in November 2023
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

---

ADVERTISEMENT

• Advertising – G2 customer reviews: What people are saying about Axway products

ARGENTINA

• Argentina Introduces indirect tax and customs benefits to Attract Large Investments
• Argentina’s Economic Reconstruction: Tax and Customs Changes for Private Sector and Foreign Trade

AUSTRIA

• Austria Seeks Clarity on Tax Treatment for Cross-Border EV Charging
• Austria’s VAT Dilemma: Cross-Border EV Charging and the Quest for Clarity
• Tax Complexities in Cross-Border EV Charging – Industry Seeks Clarity
• Temporarily exempting small photovoltaic systems from VAT
• VAT treatment of charging an electric vehicle

BAHRAIN

• NBR Conducts VAT Invoices Compliance Workshop in Bahrain to Educate VAT Payers

BELGIUM

• Companies can consult monthly reports of import and export declarations made on their behalf via the MyMinfin portal

BENIN

• Benin Tax Agency Introduces 2024 Finance Law with Tax Exemptions and Benefits

BRAZIL

• Brazil Implements Constitutional Amendment for Significant Indirect Tax Reform

BULGARIA

• Import VAT deferral as of Jan 1, 2024
• Increase VAT Registration threshold 2024 to BGN 166.000 as of Jan 1, 2025
• Law on Value Added Tax in force from 01.01.2007

CANADA

• CRA GST/HST Project – Use of Staffing Agencies
• GST/HST action required on pensions for 31 December year end

CZECH REPUBLIC

• Guidance on Taxation of Employer Provided Benefits in Czech Republic

DENMARK

• Denmark Introduces 2% Streaming TV Levy to Support Local Production, Compliant with OECD Guidelines
• Denmark Tax Agency Issues Control Signal on VAT Treatment of Building Sites

ECJ

• Non-independent manager is not subject to VAT, according to the Court of Justice of the EU

EUROPEAN UNION

• ECJ VAT C-680/23 (Modexel) – Questions – Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar…
• Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearing announced till January 25, 2024
• These were your 10 favourite ECJ cases in 2023

EUROPEAN UNION/ NORTHERN IRELAND

• New VAT Regulations for EU Payment Service Providers: Reporting Obligations and CESOP Implementation
• Northern Ireland may continue to apply VAT Flat-Rate Scheme for Non-Deductible VAT Charged on Fuel Expenses for Company Cars

FRANCE

• Clarification on the tax regime for associates of liberal professional companies
• France Adopts 2024 Finance Bill and Sets Deadlines for Mandatory E-Invoicing
• France e-invoicing & e-reporting Sept 2026: v2.3 English specifications
• New VAT Declaration and Payment Rules for Importation – Update Following Public Consultation

GREECE

• Greece Enacts Permanent Reduced VAT Rate for Non-Alcoholic Beverages, Carbonated Waters
• Greece myDATA e-book reporting Jan 2024 update

INDIA

• Can extended limitations override Statutory Time Limits?
• CBIC’s Achievements in Enhancing GST System Efficiency and Integrity: Year in Review 2023
• GSTN enables online filing of Annexure-V for Newly Registered GTAs under FCM
• Legal remedy for taxpayers indirectly affected by advance ruling
• Tribunal allows CENVAT credit on transportation services up to buyer’s premises

ITALY

• Extension of 10% VAT on pellets for January and February 2024

JAPAN

• 2024 Tax Reform Package Including VAT Treatment for Digital Platforms and Crypto Asset Reporting Framework
• Japan proposes introduction of JCT on digital platforms

KAZAKHSTAN

• VAT Exemption on the realization of digital assets

LATVIA

• Latvia planning mandatory e-invoicing from 2025

LITHUANIA

• VAT rate of 5% for fruits, berries, vegetables sold in the territory of the Republic of Lithuania

LUXEMBOURG

• Luxembourg Amends VAT Law to Include Additional Goods and Specify VAT Due on Expanded Goods

MOLDOVA

• Moldova Proposes to Extend VAT Refund Programme for Farming Entities

MONTENEGRO

• Understanding the Corrective Receipt for Fiscalization in Montenegro

NETHERLANDS

• Justified additional tax assessment as part of the VAT fraud chain
• Magic truffles are not a food product: low VAT rate does not apply
• Preliminary questions to HR about VAT consequences of invoices from foreign claims adjusters within an insurance group

PAKISTAN

• FBR Sets Conditions for Zero-Rate Sales Tax Facility in 2024
• Pakistan Releases Dutiable Goods List for Tax Year 2024 to Clarify Customs Duties

PARAGUAY

• Paraguay Introduces New Decree to Regulate E-Invoicing Obligations

POLAND

• Correction of VAT registration and tax settlement. New interpretation by KIS Gazeta Prawna
• Rulilng: VAT Settlement for Chain Transactions
• Ruling: No right to deduct VAT from expenses for creating a cyclist service point
• Ruling: VAT Deduction for the Purchase of an Agricultural Tractor Quad
• Ruling: VAT on the Sale of Real Estate to Perpetual Users
• Ruling: VAT Rate Determination for Agricultural Products
• Ruling: VAT settlement by the municipality in relation to water and sewage management
• There is less and less time to implement KSeF, and most questions remain unanswered
• Utilizing the Subjective VAT Exemption in 2024
• Zero VAT Rate on Basic Food Products Extended until March 31, 2024

RUSSIA

• Russia Implements Reduced VAT Rate for Children’s Goods: Government Resolution No. 2084

SLOVENIA

• Publication of Guidelines on Default Values for the Transitional Period of CBAM

SPAIN

• Changes to VAT, Special Taxes, and Direct Taxation Regulations in Royal Decree 1171/2023
• Important Alert for Amazon Sellers: Spain’s EPR Requirements – Take Action by December 31st!
• Loss of the right to pass on VAT after one year from the accrual date
• Modification of VAT, Excise Taxes, and Friendly Procedures Regulations in direct taxation
• Spain Extends Reduced VAT Rates

TURKEY

• Amendment to the Decision on the Removal of the Right to Deduct VAT Calculated in Import Surveillance and Protection
• Amendment to VAT Deduction in Import Surveillance Measures in Turkey

UKRAINE

• Accounting for VAT in the simultaneous use of fixed assets in taxable and non-taxable operations
• An Ukrainian opening a business in Poland – without the right to VAT exemption
• How to report VAT for December if you are a large taxpayer starting from January 1?
• Is Property Management Agreement Subject to Mandatory VAT Registration?
• Proposal to Shorten the Term of VAT Refund Checks, According to Hetmancev
• Ukraine Exempts Import of Body Armour and Radar Devices from VAT and Customs Duty

UNITED STATES

• 2024 Sales Tax Trends: Weaker State Revenue, Delivery Fees, Thresholds, and Sales Tax Holidays
• Changes to Iowa Sales Tax Exemptions for Computer Purchases Ending in 2024
• Colorado Self-Administered Local Rate Changes Effective January 1, 2024
• Maryland Introduces New Online Filing Portal for Business Taxes
• Sales and Use Tax Sourcing Guidelines for Out-of-State Purchases in Michigan
• Tax Exemption Granted to Publishing Industry Leaders in Washington State
• Understanding Sales Tax on Services in Nevada
• US rate updates effective January 1, 2024

WORLD

• E-Invoicing Exchange Summit Middle East & Africa (Feb 13 & 14, 2024)
• Taxation of the Digitalized Economy: Recent Developments and Updates by KPMG (December 2023)
• VATupdate.com Daily Newsletter – December 26 & 27, 2023

---

Don’t miss any VAT and other indirect tax news ….

• Visit our website www.vatupdate.com
• Use our search function on any term, per country, select a tag or a period
• Follow us on Linkedin

 

---

Recent daily newspapers

• VATupdate.com Daily Newsletter – December 26 & 27, 2023
• VATupdate.com Daily Newsletter – December 23 – 25, 2023
• VATupdate.com Daily Newsletter – December 21 & 22, 2023
• VATupdate.com Daily Newsletter – December 20, 2023
• VATupdate.com Daily Newsletter – December 19, 2023
• VATupdate.com Daily Newsletter – December 18, 2023
• VATupdate.com Daily Newsletter – December 16 & 17, 2023
• VATupdate.com Daily Newsletter – December 15, 2023
• VATupdate.com Daily Newsletter – December 14, 2023
• VATupdate.com Daily Newsletter – December 13, 2023
• VATupdate.com Daily Newsletter – December 12, 2023
• VATupdate.com Daily Newsletter – December 11, 2023
• VATupdate.com Daily Newsletter – December 9 & 10, 2023
• VATupdate.com Daily Newsletter – December 8, 2023
• VATupdate.com Daily Newsletter – December 7, 2023
• VATupdate.com Daily Newsletter – December 6, 2023
• VATupdate.com Daily Newsletter – December 5, 2023
• VATupdate.com Daily Newsletter – December 4, 2023
• VATupdate.com Daily Newsletter – December 2&3, 2023
• VATupdate.com Daily Newsletter – December 1, 2023