Below you will find all items we published in the past week.
We did not manage to share our newsletters of week 16, but you can find it here.
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TECHNOLOGY
- Charting The Course For Global E-Invoice Compliance
- Data analytics to identify VAT recovery opportunities
- UK & KSA VATs: A Cutting-Edge Proposal – Mini-Blockchain and VATCoin
- Primary Changes to eVAT and e-Invoicing Compliance
- A VATCoin Solution to MTIC Fraud: Past Efforts, Present Technology, And the EU’s 2017 Proposal
- COVID-19 and VAT changes for events hosts
- COVID-19 Customs and Excise Considerations Tracker
- COVID-19 VAT tips for businesses
- COVID–19: EMEA VAT specific measures
- COVID-19: Links to regularly updated global VAT developments from consultants/service providers
- Covid-19—Managing VAT in the Post-Crisis Period
- Global developments on VAT liability on supply of Digital Services – UPDATE April 21, 2020
- Global overview of Indirect tax treatment of bad debts, cancellations and no-shows
- OECD: Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers
- VAT and economic crisis
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EUROPE
- Cash register reporting obligation during temporary closure due to COVID-19
- COVID-19: deadline for submitting the annual VAT return for 2019 has been extended to 31 August 2020
- Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT
- Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested
- Purchase and resale of fuel through fuel cards in its own name and for its own account is a supply of goods and tmay qualify as a chain transaction
- Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee
- Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable
- Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from…
- Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991)
- April VAT returns and EC Sales listing to be filed before June 5, 2020 and to be paid by July 20, 2020
- Authorities updated VAT Comments – Chapter 1. The taxpayer
- Belgium Issues Release on VAT Return Deadlines and Refunds for March 2020
- Circular 2020/C/54 on the temporary exemption from VAT on imports (Covid-19)
- Complete collection of all Royal Decree’s published
- COVID-19: March 2020 return to be filed before May 3, 2020 to get your refund within the normal period
- COVID-19: No specific formalities for the deferral measures for VAT
- New guidance on intra-Community VAT regime and quick fixes issued
- Will you change your supply chain to benefit from a VAT and duty free importation into Belgium?
- Threshold for VAT-cash accounting method increased from HRK 3,000,000 to HRK 7,500,000
- VAT exemption for supplies of goods and services in the public interest is granted to all entities regardless of their institutional form
- VAT treatment of donations, VAT on imports
- Notice for non-established taxable persons
- Possibility to request partial refund of undisputed amount of input VAT during tax audit
- Proposal for VAT exemption from goods that are supplied free of charge
- VAT Exemption on Gratuitous Supplies for COVID-19
- VAT relief for gratuitous medical supplies
- COVID-19: Interest-free VAT “loans” to certain companies
- Denmark delays VAT reporting and payments for coronavirus
- 10 tips for a successful foreign VAT refund
- Compensations, cancellations and non-payments in the ECJ case-law on VAT
- Coronavirus: Commission adjusts export authorisation scheme for PPE to suit current needs
- COVID-19: Measures taken by countries related to donations in the EU (+Serbia, Switzerland, Norway) – Not a lot …..
- EU Import schemes for non-EU suppliers engaged into B2C E-Commerce sales as of Jan 1, 2021
- European Commission Publishes Updated Notice to Stakeholders on the Withdrawal of the United Kingdom and EU Rules in the…
- Few European Union countries and Norway reduced VAT rates on selected products due to COVID-19
- Guide to the VAT mini One Stop Shop (REV 1 applicable from 1 January 2019)
- Holistic overview of the implementation of the Quick Fixes – who did not implement yet? – Status April 21, 2020
- ECJ case C-154/20 (Kemwater ProChemie) – Questions – Right to the VAT deduction on services supplied an unknown entity
- ECJ case C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner
- ECJ case C-77/19 (Kaplan International Colleges UK Ltd) – Opinion – Application of VAT exemption to CSG; territorial application; distortion of…
- ECJ Case C-94/19 (San Domenico Vetraria) – Comments – Pass through of staff costs
- ECJ/CJEU – AG Opinion – C-312/19 – Valstybinė mokesčių inspekcija – Partnership, termination, who is liable, and to what extent?
- ECJ/CJEU – Judgment – Joined Cases C‑13/18 and C‑126/18 – Sole-Mizo – Interest paid on VAT refund
- Agenda of ECJ/CJEU till week 20: Dong Yang decision will be issued on May 7, 2020 – 6 judgments, 4 AG Opinions
- Delay of new exporter of record EU rule changes due to COVID-19
- Failure to question an incorrect VAT rate during a previous tax audit does not protect the taxpayer
- France prepares for mandatory B2B e-invoicing
- Postponement implementation of EU definition of exporter to 1 October 2020
- Catering food services from 19% to 7% from 1 July until 1 July 2021
- In catering, the VAT on food is to be reduced to 7% from July 1, 2020 until July 30, 2021
- COVID-19: 6% VAT rate for products needed to protect against the virus (eg. hygienic masks, gloves, antiseptic solutions, etc.).
- E-invoicing delayed until June 2020
- VAT Exemption on Imported Goods for COVID-19
- 2.5% retail turnover tax 1 May for the duration of the COVID-19 crisis
- Payment relief shall not be granted or VAT taxpayers of a tax group during the period of the tax group
- Revisions to the Online Invoice system (Online Számla)
- Answer #109: Split payment – Erroneous behavior – Sanctions
- Answer #110: Issuetoken (Initial Coin Offering – ICO) – VAT treatment
- E-invoicing – new version (1.6.1) of technical specifications applicable as of January 1, 2020
- Electronic invoicing – New technical specifications
- Update of technical requirements on SDI will not be enforced until 31 December 2020
- Covid-19: Plans for VAT refund program and VAT rate reduction from 20 to 15% for specific industries
- Appeal against future payment of VAT is inadmissible
- COVID-19: Free provisioning of medical aids not subject to VAT
- COVID-19: Outsourcing healthcare workers, free provision of medical supplies, reduced VAT rate for fitness lessons
- Cryo treatments in “cryosauna cannot be compared with a traditional sauna or an infrared sauna and are not subject to reduced VAT rate
- Objection submitted by email is admissible
- One-off or continuous service?
- Pavement results in building site – supply is not VAT exempt
- Policy decision on corona crisis emergency measures
- Pro rata calculation; know what you are counting on!
- Services purchased by Dutch betting organization not VAT exempt
- VAT exemption for collective fund management not applicable
- VAT measures outsourcing healthcare personnel and provide medical aids
- 0% VAT for donations of portable computers to schools
- Anti-crisis shield 2.0: Reduced VAT rate (0%) for laptop/tablet donations
- VAT relief for school equipment: 0% VAT rate for free delivery of computer hardware in the form of portable computers such as…
- Budget Law 2020: Extension VAT exemption and reduced rates, increase turnover threshold, …
- Indirect tax stimulus measures in response to COVID-19
- Updates from the 2020 state budget and EU ‘quick fixes’
- No import VAT is paid to customs during the state of emergency on PPE
- Products granted free of charge: VAT, accounting and tax treatment
- COVID-19: a VAT exemption for supplies of goods/services without consideration to the Ministry of Healthcare
- Exemption with right to deduct input VAT for highway construction projects for which a public interest is determined is introduced
- COVID-19: Automatic extension of deadlines for tax filings for SME’s
- Extended VAT return deadline of 20 May further extended to 30 May 2020
- Measures in response to COVID-19
- Rate on eBooks and other ePublications to 4%
- Spanish VAT returns, modelo 303, prepopulated with invoices already reported through the SII platform
- VAT on electronic books and digital press falls from 21 to 4%
- VAT rate from 21% to 4% to e-publications (as of April 23, 2020) and 0% VAT for PPE to health centers
- Apart from some exceptions, delay of VAT payments and filings for February and March, or Q1 2020
- Digital services tax, a primer
- Turkey introduces new Additional Customs Duties, temporarily amends certain current duties
- Turkey launches website for Digital Services Tax
- Defining the tax base for the provision of services within the commission’s contracts
- How is the tax base calculated when providing a paid parking service?
- Refund of prepayment upon termination of FOP business activities
- The head of the tax service of Ukraine about Scheme Credits, VAT Fraud, Budget Revenues and Fiscal Fiscalisation after the Coronary Crisis
- Bad Debt Relief – Increase due to coronavirus. A guide
- Charities can defer VAT payments until the end of the financial year
- Court of session: A claim can not be totally rejected if principle of the claim has been accepted
- Court urges ‘flexible approach’ to historic UK VAT relief cases
- Digital Services Tax 1st April 2020
- Everyday VAT Admin – Road Fuel Scale Charges change from 1 May 2020
- HMRC Guidance on Updates on VAT appeals
- HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57)
- HMRC Policy paper on call-off stock arrangements between the UK and EU member states
- HMRC urges businesses using VAT deferral to cancel direct debits
- Jersey Defers Reduction in De Minimis Amount for GST-Free Import of Goods in Light of COVID-19
- Jersey reduction in the GST exemption threshold on imports deferred to January 2021
- Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
- Retrospective claims – standard of proof. NHS Lothian case
- The latest judgment in the VAT and gaming machines litigation
- VAT domestic reverse charge for construction: 23 things you need to know
- Zipvit – Supreme Court considers deduction of input VAT on supplies mistakenly treated as VAT exempt
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MIDDLE EAST
- A Guide to Value Added Tax (VAT) on Designated Zones in the UAE
- Are all Free Of Cost Supplies Taxable Under VAT?
- Date of Supply Rules for UAE VAT Transactions
- Extended VAT return filing for the March return to 28 May 2020
- Extended VAT return, VAT payment deadline (COVID-19)
- FTA to refund AED20m to UAE firm after being incorrectly penalised
- Use of Exchange Rates For UAE VAT
- Value In Kind (Barter Exchange) – Liable for UAE VAT
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AFRICA
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AMERICAS
- Indirect tax liabilities and rent or lease payment deferrals (COVID-19)
- Key Similarities Between Canadian and European VAT
- Sales tax relief, property insurance contracts in Manitoba (COVID-19)
- Colorado: gift wrapping services not a service
- COVID-19 sales tax relief in Alabama
- COVID-19: limited policy for 90-day deferral of payment on certain imports
- Missouri limits sales-for-resale tax exemption
- New York: Sales tax applies to gift card promo
- Raising Revenue with a Progressive Value-Added Tax
- State and Local Tax Responses to COVID-19: Sales and Use Tax Deadline Extensions
- Talk of sales tax holidays in Washington state
- United States offers three-month tariff deferral to many importers
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ASIA-PACIFIC
- A2Z TAXCORP LLP weekly GST Communique dated April 20, 2020
- CBIC enables Form PMT-09 for Shifting Wrongly Paid Input Tax Credit
- Foreign Direct Investment Policy of India stands amended – impact of COVID 19
- Government unlikely to exempt GST on masks, ventilators, PPEs as it would lead to blocking of ITC
- GST in India and its impact on Indian economy
- GST in India on Remuneration Paid to Directors
- GST rates and the medical devices industry
- Restaurant Sector facing serious GST issues
- Vouchers – Concept and GST implications thereon with Practical Case Studies
- Indonesia issues Regulation on VAT exemption for Bonded Zone Corporations due to Coronavirus
- Indonesia should turn to VAT, digital tax to offset shortfall in state revenue: Analysts
- VAT credit refund limit (‘resitution’) has been increased to IR 5billion
- Deadline Extensions for March Sales Tax
- Pakistan Provides Deadline Extensions for March Sales Tax and Federal Excise Tax Returns for COVID-19
- Provincial tax authorities have extended the deadlines for tax return filing and payment of the sales tax
- Sales tax deadlines have been extended further
