Portugal Government has 180 days to legislate cash VAT regime for companies with annual turnover up to two million euros 6 days ago
European Union Comments on ECJ C-696/22: VAT Compliance and Assessment Irregularities in Romanian Insolvency Services 1 week ago
India Clarification on GST Time of Supply for Spectrum Services in Maharashtra: Legal Insights 2 weeks ago
European Union Comments on ECJ C-657/22: VAT and Excise Duty Issues in Bitulpetrolium Case 2 weeks ago
United Kingdom Navigating VAT on School Fees: Understanding Advance Payment Schemes and Potential Implications 2 weeks ago
Portugal VAT groups introduced effective from 2025 and cash VAT regime eligibility extended 2 weeks ago
European Union EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period 3 weeks ago
European UnionSpain Flashback on ECJ cases C-85/97 (Telefónica Móviles España) – Starting point for limitation period: VAT collection allowed after registration 4 weeks ago
European Union Comments on ECJ C-696/22: whether VAT due when services are invoiced or when performed – input tax on co-branding arrangement 1 month ago
European Union Comments on ECJ C‑696/22 (C SPRL): EU Court Rules on VAT Liability for Continuous Services in Insolvency Proceedings 1 month ago
European UnionRomania ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration 1 month ago
Ukraine Tax Obligations of Tour Operators in Forming VAT: Important Information from Dnipro Tax Office 2 months ago
India Impact of Revised GST Rates on Time of Supply: Determining Time of Supply for Invoices. 2 months ago
Ukraine VAT for Long-Term Contracts: Special Considerations for Taxpayers as Service Providers 2 months ago
Russia Clarification on VAT recovery from advance payment by buyer provided by the Russian Federal Tax Service 2 months ago
Germany Late-filed VAT prepayment and timing allocation under § 11 Abs. 2 EStG – FG Cologne ruling. 2 months ago
Ukraine Tax Obligations for Services Paid from Budget Funds: VAT Calculation Date and Requirements 2 months ago
Uganda Government Suppliers Exempt from VAT Payment Until Receiving Payment: URA Commissioner 3 months ago
United Kingdom VAT Groups and Tax Points: The Prudential Assurance CoA Case – Recent Court Developments 3 months ago
Denmark Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree 3 months ago
Poland Acceptance protocol and the moment when the VAT obligation arises for the provision of the service 3 months ago
Ukraine Supplier’s Advance Refund: VAT Consequences for Buyer – Return of Prepayment and Tax Credit Adjustment 3 months ago
Poland Significance of Acceptance Protocol in Determining VAT Tax Liability for Service Provision 3 months ago
European Union Comments on ECJ C-657/22: Romanian sanction for return of energy products to tax warehouses in breach of EU law 3 months ago
European UnionRomania ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles 3 months ago