Belgium (Small) pub owners: flat-rate assessment bases for VAT and submission of the return for the first quarter of 2022 20 April 2022
European Union C-697/20 (Dyrektor Izby Skarbowej w L.) – The European Court of Justice has issued a preliminary ruling on Polish VAT rules for agricultural activities 07 April 2022
Poland Taxpayers taxed in the form of a lump sum on recorded revenues are required to keep a record of revenues 30 March 2022
European Union If you conduct business independently, member state cannot deprive you of the VAT taxpayer status 30 March 2022
European Union Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law 28 March 2022
European UnionPoland ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons 24 March 2022
United Kingdom UK HMRC Revenue and Customs Brief on Postponed VAT Accounting and Businesses Registered under the Flat Rate Scheme 25 February 2022
United Kingdom HMRC Policy paper: Revenue and Customs Brief 3 (2022): postponed VAT accounting and businesses registered under the Flat Rate Scheme 20 February 2022
United Kingdom HMRC Policy paper Revenue and Customs Brief 3 (2022): postponed VAT accounting and businesses registered under the Flat Rate Scheme 18 February 2022
Ghana Ghana Revenue Authority issues administrative guidelines on certain provisions of the VAT Amendment Act 05 February 2022
European UnionUnited Kingdom Flashback on ECJ Cases – C-262/16 (Shields & Sons Partnership) – The principle of neutrality cannot justify exclusion from the flat-rate scheme 21 December 2021