European UnionGermany Council Implementing Decision: Germany authorized to apply Reverse Charge on Trading of Emission Allowances 12 October 2021
South Africa South Africa Consulting on Draft Regulations for VAT Reverse Charge on Valuable Metals 10 October 2021
Mauritius Ruling 96 clarifies place of supply rules and liability for project management and engineering company services by foreign vendor 08 October 2021
Greece Payment of VAT to the State by the recipient of goods and services – Abolition of banks’ obligations to authorise foreign exchange 07 October 2021
United Kingdom Policy paper: Revenue and Customs Brief 13 (2021): Change in the VAT treatment of the construction self-supply charge 06 October 2021
Germany Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups 02 October 2021
European UnionGreece Flashback on ECJ Cases – C-78/02, C-79/02, C-80/02 (Karageorgou & others) – VAT incorrectly paid by a non-taxable person and stated on the invoice drawn up by him 02 October 2021
European UnionNetherlands Flashback on ECJ Cases – C-566/07 (Stadeco) – Right to recover if VAT paid in error, if no danger of a loss of tax 02 October 2021
Italy Reverse charge mechanism to the supply of gaming consoles, tablet PCs and laptops, as well as to the supply of integrated circuit devices 01 October 2021
Russia Application of VAT reverse charge mechanism for supplies by foreign companies 28 September 2021
Bosnia and Herzegovina Bosnia and Herzegovina to Introduce VAT Amendments Including Increased Registration Threshold 28 September 2021
India GST payable on Amount Forfeited on account of Breach of Agreement of Sale of Land: AAR 24 September 2021
United Kingdom HMRC Guidance: Understanding your monthly postponed import VAT statements 24 September 2021
United Kingdom VAT Update – September 2021: Making Tax Digital extension, Import VAT accounting issues, HMRC processing times, Is there a business for VAT purposes? 23 September 2021
Ireland Guidance re cases where persons may be jointly and severally liable for tax 18 September 2021
AustriaEuropean Union ECJ C-378/21 (P GmbH) – Questions – Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue? 06 September 2021
Bolivia Bolivia removes VAT on imports of capital goods for one year to reactivate production 02 September 2021
United Kingdom HMRC Guidance: Complete your VAT Return to account for import VAT (Update Sept 1, 2021) 01 September 2021
United Kingdom HMRC Policy paper: Revenue and Customs Brief 11 (2021): VAT liability of Coronavirus (COVID-19) testing services 23 August 2021
Belgium Floods of July 2021: Support measures for the collection and recovery of fiscal and non-tax debts 20 August 2021