European Union Project on VAT challenges and opportunities of the new digital economy – Madrid VAT Forum Foundation 16 September 2022
European Union Comments on ECJ C-378/21 (AG Opinion): Too much VAT invoiced: do you have to credit it and return it to your customer? 13 September 2022
Kosovo Tax Agency Posts Public Explanatory Decision on VAT Reverse Charge Mechanism for Construction Services 13 September 2022
Netherlands Netherlands Confirms Extended Payment Terms for COVID Tax Debts for Qualifying Taxpayers 13 September 2022
European Union Comments on ECJ C-378/21 (AG Opinion): Under certain circumstances right to a refund of excess VAT charged to private individuals 12 September 2022
AustriaEuropean Union ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith 08 September 2022
Portugal Optional VAT reverse charge for non-resident suppliers (art. 194 of the VAT Directive) 03 September 2022
European UnionLatvia Flashback on ECJ Cases – C-248/09 (Pakora Pluss) – Import duties do not include the VAT to be levied on the importation of goods 27 August 2022
Guyana Filing deadline for VAT returns from the 15th to the 21st day of the next month 25 August 2022
Kenya Government Exempts Services Delivered Through Digital Marketplace From Reverse Charge VAT 24 August 2022
European Union Comments on ECJ C-442/22 (Questions) – Is the company responsible for the fact that its employee issued blank invoices? 24 August 2022
European UnionPoland ECJ Case C-442/22 (P Sp. z o.o.) – Questions – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice 23 August 2022
Mexico Civil law debt offsetting system not a means of payment to credit VAT (court decision) 19 August 2022
South Africa VAT Regulations on Domestic VAT Reverse Charge Treatment for Valuable Metals 18 August 2022
Russia Federal Tax Service explains changes for calculating and paying VAT for electronic services by foreign organizations 16 August 2022