Bosnia and Herzegovina Bosnia and Herzegovina Postpones Electronic Filing of VAT Returns 29 December 2022
India Mismatch in ITC Claimed in GSTR-3B and GSTR-2A: Dept can Require CA/CMA Certificate to Prove Genuineness of Supply, CBIC Clarifies 28 December 2022
Ukraine Is the VAT declaration submitted in the absence of a negative value of previous periods? 28 December 2022
Finland Supreme Administrative Court: no late payment penalty for voluntary disclosure 28 December 2022
European UnionItaly Flashback on ECJ Cases – C-500/10 (Belvedere Costruzioni) – Lengthy Italian VAT procedures may be settled without a decision on the merits 28 December 2022
European Union ViDA – Impact on business processes – Part 3: Member States ”Shall Allow” ”Domestic Reverse Charge” as of Jan 1, 2025 (Art. 194) 28 December 2022
India Additional GST Liability on Mismatch in GSTR -1 and GSTR-3B: CBIC notifies GST Amended Rules 27 December 2022
European Union ViDA – Impact on business processes – Part 1: End of the Quick Fix on Call-off simplification, start of Special Scheme for transfer of own goods 27 December 2022
European UnionRomania Combined Nomenclature applicable as of 1 January 2023: Regulation (EU) 2022/1998 27 December 2022
Ukraine How to fill out appendix 3 “Calculation of the amount of budget compensation” to the VAT declaration? 27 December 2022
Ukraine Which checks are performed on the VAT return of non-resident providers of e-services? 23 December 2022
Turkey Submission and Payment of VAT Declarations and Circular of Tax Procedure Law No. 149 have been extended until a new determination is made 22 December 2022
Portugal Portugal Introduces Important Changes to Invoice Reporting Obligations and E-invoicing Beginning in 2023 22 December 2022