Headlines March 5 & 6, 2024
- Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024
- Poland 2025 KSeF e-invoicing; legislation due March
- German Parliament Advances Growth Opportunities Act for Mandatory E-Invoicing Implementation
- ViDA Timetable: VAT in the Digital Age Negotiations and Key Pillars Update for 2024
- EU Commission Proposes VAT Refund for Finance Firms to Cut Consumer Costs
- VATupdate Newsletter Week 8 2024
- 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 9/2024
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in February 2024
- Worldwide Changes to E-Invoicing/E-Reporting per January 1, 2024
- ECJ
- ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024
- 1002 ECJ VAT Cases are now available on www.vatupdate.com
- This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive
- VAT Rates
BAHRAIN
BELARUS
BELGIUM
- Import with DDP to Belgium: Advantages, Disadvantages, and VAT Compliance Considerations
- Updated Coefficients and Figures for VAT Declaration by Small Café Owners – Q1 2024.
BRAZIL
CZECH REPUBLIC
DENMARK
- Danish Government Considers VAT Exemption for Domestic Flights to Boost Air Travel Industry
- Danish Parliament Approves Bill Amending Tax Laws and VAT Rules for Cultural Events Access
- Danish Parliament Approves Tax Law Changes to Benefit Small Businesses and Artists
- Danish Parliament Considers Bill to repeal special VAT rule for electricity and gas trading
- Denmark is considering a VAT exemption for domestic flights to support airlines and local airports
ECJ
- Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024
- ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation
- ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification
- Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer
- Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment
EUROPEAN UNION
- EPPO’s 2023 Annual Report: Over 330 Investigations into Serious Cross-Border VAT Fraud
- EU Commission Proposes VAT Refund for Finance Firms to Cut Consumer Costs
- European Court of Justice ruling on VAT exemption conditions for goods delivery to another EU member state
- European Public Prosecutor’s Office uncovers more fraud in 2023, warns of organized crime impact.
- VAT waiver on EU defence equiment
- ViDA Timetable: VAT in the Digital Age Negotiations and Key Pillars Update for 2024
GERMANY
- BFH Rules on Input Tax Deduction for Insolvency Administrator’s Services in Pre-Insolvency Period
- German Parliament Advances Growth Opportunities Act for Mandatory E-Invoicing Implementation
GREECE
- AADE expands functionalities for VAT declarations on myDATA platform – March 4, 2024
- AADE: Expanded functionalities for VAT declaration platform for expenses from myDATA
- Greece Implements Pre-filled VAT Declarations with myDATA Digital Platform from 2024
INDIA
IRELAND
- New Tax and Duty Manual (TDM) on VAT treatment of Construction services
- VAT Treatment of Negotiation Services in Financial Services: A Comprehensive Guide
ITALY
- Adjustment of VAT deduction for those entering the lump sum regime: implications and procedures
- Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings.
- Expanded use of TD28 for foreign communication, non-resident VAT, and anti-abuse measures introduced
- VAT deduction for partial payment of credit: Cassation confirms inseparability of taxable base and tax
- VAT Transmission from San Marino: Validity of Accounting Invoice – Interpretation and Cases
JAPAN
- Japan’s New Tax Rules: Platform Operators to Remit Consumption Tax for Foreign E-Service Providers
- Japan’s New VAT Regime for Digital Platforms: Implications for Major Operators
KENYA
LAOS
MALAWI
MALAYSIA
- Finance Minister II rules out reintroduction of GST due to burden on low-income Malaysians
- Malaysia Customs Guide: Sales Tax Exemption for Approved Manufacturing and Hotel Companies
- MDEC Releases PINT Specifications for Peppol E-Invoicing in Malaysia
MALTA
MONTENEGRO
- Benefits of Fiscalization: Increasing Revenues, Suppressing Gray Economy, and Enhancing Transparency
NAMIBIA
NETHERLANDS
- Careless administration leads to partial enforcement of additional VAT assessments
- Internet consultation on VAT adjustment period on services to immovable property
- Objection to notification of VAT refund rightly declared inadmissible
- Pension Administration is Insurance: Fund Not Entitled to VAT Refund
- Pension Administration is Insurance: Fund Not Entitled to VAT Refund – Tax News
NIGERIA
PAKISTAN
- FBR Disburses Rs 65 Billion in Tax Refunds, Boosting Export Sector and Economic Growth
- FBR Implements New SOP for Sales Tax Time Extension Requests: Circular No. 1 of 2024
- IMF Recommends Broadening GST to 18% to Enhance Revenue Generation in Pakistan
- IMF Urges Pakistan to Increase GST on Essential Items to 18% for Revenue Boost
POLAND
- 10,000 participants attend KSeF consultation meetings – legislative solutions and educational initiatives planned
- End of KSeF consultations – upcoming VAT law changes on the horizon.
- Impact of Lowering VAT in Beauty Industry on State Budget, Economy, and Consumers
- Lower VAT rate for beauty services starting April 1, 2024
- Negative electricity and gas prices and VAT
- Poland 2025 KSeF e-invoicing; legislation due March
- Return of expropriated land and compensation to municipality: What about VAT?
- Running a Dormitory Without a Contract with a School or University is not VAT Exempt
- The Importance of Permanent Establishment in Poland for Foreign Entrepreneurs and Their Counterparties
RUSSIA
- New Forms Approved for Confirming 0% VAT Rate on Exports by the Tax Authorities
- New Forms for Confirming Zero VAT Rate on Exports Effective from July 1, 2024
- Permissible Operation Codes for VAT Declaration Filing: Changes in Russian Tax Legislation (05.03.2024)
- Russia to Abolish Zero VAT on Sale of Silver Bullion to Individuals
- Who pays VAT when establishing servitude? Taxation clarification for land use restrictions in Russia.
SLOVENIA
SWEDEN
SWITZERLAND
THAILAND
UKRAINE
- Cancellation of VAT payer in case of transformation: registration, re-registration, and annulment process explained
- Cancellation of VAT payer in case of transformation: registration, re-registration, and annulment process explained.
- Cancellation of VAT payer: right to budget refund? Tax obligations affect refund eligibility regardless of registration status.
- Clarification on VAT-exempt transactions in tax invoices: guidance from the tax authorities
- Deadline for appealing refusal to register tax invoice/correction calculation in Unified Register of Tax Invoices.
- Explanation of Activity Types for Filling Data Table: Clarification from Tax Authorities
- Penalty for Late Registration of Zero-Rated VAT Transactions in E-Registry
UNITED KINGDOM
- Exporting to Iran: A Comprehensive Guide for British Businesses Expanding Overseas Trade
- HMRC Collection: VAT Import One Stop Shop Scheme
- HMRC VAT Update: Exemption for Live Streaming of Funeral Services Confirmed
- Navigating VAT implications in health tech sector: advice for B2B and B2C services.
- Recovering VAT on Deal Fees: Day 2 Considerations
- VAT Recovery on Sale of Subsidiary Shares: HMRC Appeal Dismissed by Upper Tier Tribunal
- VAT Treatment of Nakd and Organix Bars: Confectionery or Zero-Rated Food?
- Zero-Rated VAT for Reusable Period Underwear in Women’s Sanitary Products: Isle of Man Treasury Announcement 2024
UNITED STATES
WORLD
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