Tag - Tax point (when the chargeable event occurs)

Pakistan

KTBA Seeks Guidelines for Sales Tax on Advances: Challenges and Solutions for Taxpayers

7 months ago

United Kingdom

Tax Point of Telecommunications: The Lycamobile Case – Latest Court Ruling

7 months ago

United Kingdom

VAT implications of mobile phone allowances: Lycamobile case highlights point of sale vs. point of use.

7 months ago

Poland

Poland Approves Cash Basis Law for Small Entrepreneurs Effective January 2025

7 months ago

Moldova

Moldova VAT Payment Deadline Clarification for Non-Registered Taxpayers on Imported Services

7 months ago

Finland

Finnish Customs explains tax point re increase in VAT Rate to 25.5% for Customs Clearance of Goods

7 months ago

United Kingdom

VAT and Telecommunications: The Lycamobile Case – Tax Point and Legal Considerations

8 months ago

Germany

New Mandatory Detail for Invoices Under Cash Accounting: Effective January 1, 2026

8 months ago

Germany

Timing and Division of Input VAT Deduction: Changes in Reaction to CJEU Ruling

8 months ago

Austria

Timing of Input Tax Deduction for Option to Tax Liability – BFG Decision April 30, 2024

8 months ago

United Kingdom

Lycamobile UK loses £51mn VAT case in latest setback for telecoms company

8 months ago

India

Clarification on Time of Supply for Construction and Maintenance Services under HAM Model

8 months ago

United Kingdom

Value Added Tax Decision: Chargeable on Plan Bundle Sale, Repayment for Non-EU Use – Appeal Remitted.

8 months ago

Portugal

Portuguese Government Proposes VAT Measures to Boost Business Competitiveness

8 months ago

Ukraine

Payers of VAT with cash method can compile consolidated VAT invoices.

9 months ago

Portugal

Government has 180 days to legislate cash VAT regime for companies with annual turnover up to two million euros

9 months ago

European Union

Comments on ECJ C-696/22: VAT Compliance and Assessment Irregularities in Romanian Insolvency Services

9 months ago

India

Clarification on GST Time of Supply for Spectrum Services in Maharashtra: Legal Insights

9 months ago

European Union

Comments on ECJ C-657/22: VAT and Excise Duty Issues in Bitulpetrolium Case

9 months ago

United Kingdom

Navigating VAT on School Fees: Understanding Advance Payment Schemes and Potential Implications

9 months ago

Portugal

VAT groups introduced effective from 2025 and cash VAT regime eligibility extended

9 months ago

European Union

EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period

9 months ago

Germany

Timing and Documentation of Input Tax Deduction Allocation Decision

9 months ago

Poland

Legal Dispute Over VAT Taxation of Property Sale Deposits

9 months ago

European Union Spain

Flashback on ECJ cases C-85/97 (Telefónica Móviles España) – Starting point for limitation period: VAT collection allowed after registration

9 months 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

10 months ago

Georgia

MoF: VAT Treatment of Barter Transactions Hinges on Contract Conclusion Timing

10 months ago

Ukraine

VAT Obligations on Real Estate Sales Arise on the Earlier of Two Key Dates

10 months ago

European Union

Comments on ECJ C‑696/22 (C SPRL): EU Court Rules on VAT Liability for Continuous Services in Insolvency Proceedings

10 months ago

European Union Romania

ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration

10 months ago

Ukraine

Tax Obligations of Tour Operators in Forming VAT: Important Information from Dnipro Tax Office

10 months ago

India

Impact of Revised GST Rates on Time of Supply: Determining Time of Supply for Invoices.

10 months ago

Ukraine

VAT for Long-Term Contracts: Special Considerations for Taxpayers as Service Providers

10 months ago

Tag - Tax point (when the chargeable event occurs)

KTBA Seeks Guidelines for Sales Tax on Advances: Challenges and Solutions for Taxpayers

Tax Point of Telecommunications: The Lycamobile Case – Latest Court Ruling

VAT implications of mobile phone allowances: Lycamobile case highlights point of sale vs. point of use.

Poland Approves Cash Basis Law for Small Entrepreneurs Effective January 2025

Moldova VAT Payment Deadline Clarification for Non-Registered Taxpayers on Imported Services

Finnish Customs explains tax point re increase in VAT Rate to 25.5% for Customs Clearance of Goods

VAT and Telecommunications: The Lycamobile Case – Tax Point and Legal Considerations

New Mandatory Detail for Invoices Under Cash Accounting: Effective January 1, 2026

Timing and Division of Input VAT Deduction: Changes in Reaction to CJEU Ruling

Timing of Input Tax Deduction for Option to Tax Liability – BFG Decision April 30, 2024

Lycamobile UK loses £51mn VAT case in latest setback for telecoms company

Clarification on Time of Supply for Construction and Maintenance Services under HAM Model

Value Added Tax Decision: Chargeable on Plan Bundle Sale, Repayment for Non-EU Use – Appeal Remitted.

Portuguese Government Proposes VAT Measures to Boost Business Competitiveness

Payers of VAT with cash method can compile consolidated VAT invoices.

Government has 180 days to legislate cash VAT regime for companies with annual turnover up to two million euros

Comments on ECJ C-696/22: VAT Compliance and Assessment Irregularities in Romanian Insolvency Services

Clarification on GST Time of Supply for Spectrum Services in Maharashtra: Legal Insights

Comments on ECJ C-657/22: VAT and Excise Duty Issues in Bitulpetrolium Case

Navigating VAT on School Fees: Understanding Advance Payment Schemes and Potential Implications

VAT groups introduced effective from 2025 and cash VAT regime eligibility extended

EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period

Timing and Documentation of Input Tax Deduction Allocation Decision

Legal Dispute Over VAT Taxation of Property Sale Deposits

Flashback on ECJ cases C-85/97 (Telefónica Móviles España) – Starting point for limitation period: VAT collection allowed after registration

Comments on ECJ C-696/22: whether VAT due when services are invoiced or when performed – input tax on co-branding arrangement

MoF: VAT Treatment of Barter Transactions Hinges on Contract Conclusion Timing

VAT Obligations on Real Estate Sales Arise on the Earlier of Two Key Dates

Comments on ECJ C‑696/22 (C SPRL): EU Court Rules on VAT Liability for Continuous Services in Insolvency Proceedings

ECJ C-696/22 (C SPRL) – Judgment – VAT liability does not necessarily require the actual receipt of remuneration

Tax Obligations of Tour Operators in Forming VAT: Important Information from Dnipro Tax Office

Impact of Revised GST Rates on Time of Supply: Determining Time of Supply for Invoices.

VAT for Long-Term Contracts: Special Considerations for Taxpayers as Service Providers

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