Tag - Supply of services

European Union

Agents without representation for VAT purposes even without the assignment of an assignment?

23 February 2021

United Kingdom

HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57)

23 February 2021

United Arab Emirates

VAT treatment of ‘Director’s fees’ charged for services provided before introduction of VAT

20 February 2021

Luxembourg

Company cars made available to (cross-border) employees…always subject to VAT?

17 February 2021

European Union Hungary

ECJ C-596/20 (DuoDecad) – Question – Place of supply of e-commerce support services

24 January 2021

United Kingdom

HMRC Guidance: Buildings and construction (VAT Notice 708)

24 January 2021

European Union Romania

ECJ C-501/19 (UCMR – ADA) – Judgment – Collective management of copyright on musical works

21 January 2021

United Kingdom

HMRC Guidance: The VAT treatment of passenger transport (VAT Notice 744A)

21 January 2021

European Union Germany

ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

20 January 2021

Netherlands

Website mediates escort services by gigolos

17 January 2021

United Kingdom

HMRC Guidance: Work out your place of supply of services for VAT rules

15 January 2021

United Kingdom

HMRC Guidance: Domestic reverse charge for telecommunications services

11 January 2021

Bahrain

VAT Considerations for the transport and logistics sector

11 January 2021

United Kingdom

HMRC Guidance: Freight transport and associated services (VAT Notice 744B)

10 January 2021

United Kingdom

HMRC Guidance: VAT rules for supplies of digital services to consumers

07 January 2021

Bahrain

GCC Indirect Tax Weekly Digest – 5 January 2021

05 January 2021

United Kingdom

HMRC Guidance – Place of supply of services (VAT Notice 741A)

04 January 2021

European Union Netherlands

Flashback on ECJ Cases C-41/04 (Levob Verzekeringen and OV Bank) – Software is a supply of services if customization is predominal

04 January 2021

Bahrain

Place of supply of telecommunications services

03 January 2021

India

Import of Services received from Supplier having Fixed Establishment in India is taxable under GST

02 January 2021

United Kingdom

Selling services to the EU, Switzerland, Norway, Iceland and Liechtenstein from 1 January 2021

29 December 2020

European Union

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

24 December 2020

United Kingdom

Brexit VAT on services to EU or UK

22 December 2020

United Kingdom

HMRC internal manual: VAT Place of Supply of Services

22 December 2020

United Kingdom

Place of Supply – consultancy services

20 December 2020

Spain

2021 Budget: USE & Enjoyment, VAT rates for sugary beverages, Face masks @ reduced VAT rate

19 December 2020

European Union Finland

ECJ Judgment C-215/19: Computing centre services from VAT point of view

17 December 2020

United Kingdom

Accounting for VAT on services between the UK and EU member states from 1 January 2021

16 December 2020

Spain

Fixed Establishments – VAT implications of manufacturing and distribution agreement

16 December 2020

France

Datacenter services are not services related to a property

15 December 2020

United Kingdom

Safestore Ltd – UT – nature of supply (insurance or insurance intermediary services) – place of supply (UK or Guernsey) – taxpayer loss

14 December 2020

France

VAT on short term charters is calculated depending on time spent within/outside EU waters (as of Nov 1, 2020)

14 December 2020

Ukraine

Place of supply of information services is the place where the recipient of services is registered as a business entity

12 December 2020

Tag - Supply of services

Agents without representation for VAT purposes even without the assignment of an assignment?

HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57)

VAT treatment of ‘Director’s fees’ charged for services provided before introduction of VAT

Company cars made available to (cross-border) employees…always subject to VAT?

ECJ C-596/20 (DuoDecad) – Question – Place of supply of e-commerce support services

HMRC Guidance: Buildings and construction (VAT Notice 708)

ECJ C-501/19 (UCMR – ADA) – Judgment – Collective management of copyright on musical works

HMRC Guidance: The VAT treatment of passenger transport (VAT Notice 744A)

ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

Website mediates escort services by gigolos

HMRC Guidance: Work out your place of supply of services for VAT rules

HMRC Guidance: Domestic reverse charge for telecommunications services

VAT Considerations for the transport and logistics sector

HMRC Guidance: Freight transport and associated services (VAT Notice 744B)

HMRC Guidance: VAT rules for supplies of digital services to consumers

GCC Indirect Tax Weekly Digest – 5 January 2021

HMRC Guidance – Place of supply of services (VAT Notice 741A)

Flashback on ECJ Cases C-41/04 (Levob Verzekeringen and OV Bank) – Software is a supply of services if customization is predominal

Place of supply of telecommunications services

Import of Services received from Supplier having Fixed Establishment in India is taxable under GST

Selling services to the EU, Switzerland, Norway, Iceland and Liechtenstein from 1 January 2021

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

Brexit VAT on services to EU or UK

HMRC internal manual: VAT Place of Supply of Services

Place of Supply – consultancy services

2021 Budget: USE & Enjoyment, VAT rates for sugary beverages, Face masks @ reduced VAT rate

ECJ Judgment C-215/19: Computing centre services from VAT point of view

Accounting for VAT on services between the UK and EU member states from 1 January 2021

Fixed Establishments – VAT implications of manufacturing and distribution agreement

Datacenter services are not services related to a property

Safestore Ltd – UT – nature of supply (insurance or insurance intermediary services) – place of supply (UK or Guernsey) – taxpayer loss

VAT on short term charters is calculated depending on time spent within/outside EU waters (as of Nov 1, 2020)

Place of supply of information services is the place where the recipient of services is registered as a business entity

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