United Kingdom VAT Groups and Time of Supply Rules: Impact on VAT Liability for Services Provided 3 months ago
Congo 2024 Tax Changes in Democratic Republic of the Congo: Revised Advance Payment Requirements 3 months ago
Uganda Uganda Government Eases VAT Payment Rules: Suppliers can now pay VAT after receiving payment for their services from the government 3 months ago
United Kingdom VAT Groups and Tax Points: The Prudential Assurance Co. Ltd CoA Case Analysis 3 months ago
United Kingdom VAT Due on Services Invoiced After Supplier Left VAT Group: CoA Decision 2024 3 months ago
United Kingdom Import VAT Relief: Date of Importation vs. Arrival for Transfer of Residence – FTT Decision 4 months ago
Sweden Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22) 4 months ago
Vietnam Vietnam National Assembly Considers Bill Amending VAT Law with New Regulations and Rates 5 months ago
Russia When to Reclaim VAT from Advance Payment: Shipment and Receipt in Different Quarters 5 months ago
Italy Exiting Cash VAT with Ordinary Deduction: No Need to Redetermine Credit for Previous Settlements 6 months ago
Germany Revocation of Cash Accounting Permission Due to Abuse: BFH Ruling of 12 July 2023 6 months ago
Poland Will the introduction of the cash method in PIT result in further changes in SLIM VAT? 6 months ago
Azerbaijan Change in the timing of VAT transactions subject to certain types of activities 6 months ago
European Union Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises 6 months ago
European Union Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT 6 months ago
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT 6 months ago
Germany Revocation of Permission for Cash Accounting due to Abuse; Creation and Exercise of Input Tax Deduction Right 8 months ago
Italy AIDC clarifies the taxable event for VAT services: the moment of material execution 8 months ago
Italy When the taxable event and the tax liability occur. Rewriting the provisions of D.P.R. n. 633/1972 8 months ago
Germany Updates from the Federal Fiscal Court: Timing of VAT collection and constitutionality of late payment penalties 8 months ago