Below you will find all items we published in the past week.
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- Latest VAT rate changes
- Consumption tax revenues under COVID-19: Lessons from the 2008 global financial crisis
- Covid-19 – Managing VAT in the Post-Crisis Period
- COVID-19 VAT considerations: Potential VAT cash flow and recovery opportunities
- EY Tax COVID-19 Response Tracker – updated till April 26, 2020
- Tax Fraud and Selective Law Enforcement
- Top 10 most viewed VATupdate articles of April 2020
- Worldwide VAT, GST and Sales Tax Guide 2020
- PwC Webinar recordings: VAT Topics
- EU and Mexico conclude negotiations for new trade agreement
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EUROPE
- Circular 2020/C/58 on donating goods to certain institutions and donations in kind
- In what situations and under what conditions can I donate goods for charity, without negative VAT consequences?
- New circular letter regarding the VAT treatment of tour operators and travel agents
- Overview of common deductible VAT costs
- Proposal on reduction VAT rate on PPE accepted by Minister of Finance
- Q&A on Indirect tax filing and payment reliefs, cancellations, horeca, donations, …
- UK traders warned to appoint fiscal representatives ahead end of the Brexit transition period
- Which VAT rate applies to the supply of medical devices, medicines, etc.?
- Changes to VAT periods and deadlines
- Cyprus Changes VAT Period for Certain Taxpayers
- Monthly VAT return requirement
- Agenda of the ECJ/CJEU – week 18 till 22 – Dong Yang (C-547/18) decision on May 7
- ECJ C-108/20 – Finanzamt Wilmersdorf vs DE – VAT on fraudulent transactions recoverable without participation, connection, encouragement and/or…
- ECJ Case C‑28/19 Ryanair Ltd and Others v Autorità Garante della Concorrenza e del Mercato – Air carriers must indicate the VAT on domestic flights
- ECJ Judgment – C-258/19 EUROVIA – Input VAT recovery; statute of limitations; dispute causing late invoice
- ECJ Judgment – C-661/18 CTT – Correios de Portugal – Adjustment of pro rata calculation
- ECJ/CJEU: hearings to resume from 25 May 2020
- On the options on VAT recognized to taxable persons, new judgment of the ECJ (C-661/18)
- A Potential EU VAT Registration Change for (Some) Non-EU Retailers
- Brexit documents in respect of VAT updated by the European Commission
- Coronavirus: European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
- COVID-19: EU granted VAT exemption on selected imports which could not be 0% VAT rated in case of intra-EU supplies. Buy non-EU?
- COVID-19: Measures taken by countries related to donations in the EU (+Serbia, Switzerland, Norway) – Update April 29, 2020
- EU 2016 VAT Action Plan: Towards a modernized VAT Rates policy ….. the state of play
- EU VAT Treatment of Shares and Other Securities
- EU: Link to the Member States VAT rules, VAT rates and online VAT return filing
- European Commission issues updated Notice to Stakeholders on the withdrawal of the UK and EU rules in the field of VAT for goods
- Evaluating the EU VAT Committee’s guidelines on “quick fixes”
- Guidance on Customs issues related to the COVID-19 emergency
- Mandatory inclusion of VAT in the offer price, new judgment of the ECJ
- Meeting of the VAT Expert Group on May 11, 2020 – Documents are available
- Tool for mass validation of VAT numbers
- VAT rate changes in the EU due to COVID-19 – more than you think ….. (update April 30)
- What is a VAT Number and How to Get It?
- Finland Expands Adoption of E-Invoicing
- VAT loans allow for a temporary refund of VAT payments against an interest charge of 3%
- Contactless limit increases to € 50
- Covid-19 and the French VAT returns: Tax authorities propose new practical arrangements for businesses facing difficulties
- Reduced VAT rate of 5.5% for masks, protective clothing and products intended for personal hygiene
- Federal Fiscal Court rejects special calculation of the deductible proportion of input VAT used by credit institutions (Philipowski method)
- Turnover from slot machines is subject to VAT
- Expedited refunds of VAT (COVID-19)
- Real time reporting for all Hungarian VAT payers
- Refund VAT to SMEs within 30 days and 20 days for “reliable taxpayers”
- Clarifications regarding the right to deduct the VAT incurred with importation of goods
- Supplies of seaport services: ruling published
- Upcoming government decree will lift VAT on facemasks and other PPE, sources said Friday
- Speedy refunds of VAT credits due to businesses on balances below €10,000
- Suspension of penalties on all delayed filings
- Distributor is also liable to pay VAT on points-based fees
- Editing texts of teaching materials is not exempt from VAT
- No reduced VAT rate for granting access to a primary and permanent entertainment and leisure facility
- Stick to the VAT-administration rules to avoid reversal of the burden of proof
- Tennis lessons only subject to reduced rate if the teacher rents/provides acces to the tennis court
- VAT exemptions apply to rental stands and market stalls
- Call-of-stock warehouse vs. Fixed Establishment
- On the Horizon: Poland’s Steps Toward a VAT Clearance Regime
- Submission of a VAT declaration necessary for support under the Financial Shield
- The difficulties concerning JPK_VAT shipment have been removed
- The Ministry of Finance informs about possible difficulties in sending JPK_VAT files
- The next stage regarding a large VAT fraud
- 0% VAT rate on PPE’s supplied to Public Law entities (hospitals, etc) till July 31, 2020
- Further measures to address the economic and social impact of COVID-19
- Instructions for requesting deferrals RDL 7/2020 and RDL 14/2020
- Spanish Central Tax Court issues resolution on services between head offices and branches
- February/20 and March/20 VAT Declaration and Payment Dates Are Extended until 28 April 2020
- Submission of e-ledger has been postponed
- How long can VAT be included in the tax credit for customs declarations?
- Re-export of goods: how is VAT applied?
- Updated List of VAT-Exempt Medical Supplies In Force
- HMRC clarify correct address for submitting options to tax
- HMRC Policy paper: VAT rate of electronic publications reduced to zero as of May 1, 2020
- Import duty and VAT relief for certain medical equipment and materials
- Is going digital during COVID-19 triggering additional VAT obligations?
- Personal protective equipment (PPE): export control process
- Potential HMRC delays in repaying VAT reclaims by VAT 652 Error notification
- Retrospective claims – standard of proof. NHS Lothian case
- Temporary VAT zero rating for personal protective equipment
- UK Bookmakers Could Receive VAT Tax Refunds Worth Millions of Pounds in Public Funds
- Whether costs of staging productions have a direct and immediate link to taxable supplies of catering and ice creams
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MIDDLE EAST
- A Guide Value Added Tax (VAT) Deregistration in the UAE
- Deloitte GCC Indirect Tax Weekly Digest
- Guidance on VAT treatment of real estate transactions
- How to Organise Your Bookkeeping for VAT Filing in the UAE
- Real Estate VAT guide
- VAT public certification – Change in the permitted use of a building
- VAT refund opportunities for foreign businesses
- VAT treatment on temporary export and re-import
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AFRICA
DEMOCRATIC REPUBLIC OF THE CONGO
- KRA Reminds Online Merchants to Charge and Remit VAT
- Reduction of the rate of VAT from 16% to 14% became effective on 1 April 2020
- VAT on fuel was increased from 8% to 14% & other measures
- Step-by-step guide to enable tax payers access the e-filing process
- The Law and Economic Implications of Nigeria’s Focus on Consumption Taxes
- VAT treatment of contract cancellations, bad debts (COVID-19)
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AMERICAS
- Rent Deferrals – How They Affect GST/HST Obligations
- Sales tax relief, property insurance contracts in Manitoba (COVID-19)
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ASIA-PACIFIC
- China Extends Preferential VAT Policies for Financing of Smaller Businesses
- VAT exemption on interest income from loans to small businesses extended
- A2ZTaxCorp Weekly GST Communique dated April 27, 2020
- Amusement parks seek industry status, stimulus package
- E-Invoicing Reform Postponed Until 1 October 2020
- FAQs on Compliance Relaxation during Covid-19 Era
- GST Applicable on Extra Services provided along with Accommodation Services as Independent Services
- India Provides Further Delay for Reporting Requirements in Relation to GAAR and GST Compliance
- Refund Voucher in GST: Meaning, Format and Provisions
- Reverse Charge Mechanism (RCM) List under GST
