Tag - Tax point (when the chargeable event occurs)

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

Russia

Clarification on VAT recovery from advance payment by buyer provided by the Russian Federal Tax Service

10 months ago

Kenya

Proposed Amendment to VAT Act: Time of Supply for Exported Goods Clarified

11 months ago

Italy

Strict rules for VAT credit refund after submitting VAT return 2024

11 months ago

Germany

Late-filed VAT prepayment and timing allocation under § 11 Abs. 2 EStG – FG Cologne ruling.

11 months ago

Ukraine

Tax Obligations for Services Paid from Budget Funds: VAT Calculation Date and Requirements

11 months ago

Uganda

Government Suppliers Exempt from VAT Payment Until Receiving Payment: URA Commissioner

11 months ago

United Kingdom

VAT Groups and Tax Points: The Prudential Assurance CoA Case – Recent Court Developments

11 months ago

Denmark

Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree

11 months ago

Poland

Acceptance protocol and the moment when the VAT obligation arises for the provision of the service

11 months ago

Ukraine

Supplier’s Advance Refund: VAT Consequences for Buyer – Return of Prepayment and Tax Credit Adjustment

11 months ago

Poland

Tax point for services: Case Study and Legal Interpretation

11 months ago

Poland

Significance of Acceptance Protocol in Determining VAT Tax Liability for Service Provision

11 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

11 months ago

European Union Romania

ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles

11 months ago

United Kingdom

VAT Groups and Time of Supply Rules: Impact on VAT Liability for Services Provided

11 months ago

Poland

VAT Bad Debt Relief for Cash Accounting Taxpayers in 2024

12 months ago

Congo

2024 Tax Changes in Democratic Republic of the Congo: Revised Advance Payment Requirements

12 months ago

United Kingdom

Court of Appeal Upholds HMRC Decision on VAT Groups and Time of Supply

12 months ago

Uganda

Uganda Government Eases VAT Payment Rules: Suppliers can now pay VAT after receiving payment for their services from the government

12 months ago

United Kingdom

VAT Groups and Tax Points: The Prudential Assurance Co. Ltd CoA Case Analysis

12 months ago

United Kingdom

VAT Due on Services Invoiced After Supplier Left VAT Group: CoA Decision 2024

12 months ago

Poland

Return of defective goods (complaint) – when to settle WNT correction

12 months ago

United Kingdom

Import VAT Relief: Date of Importation vs. Arrival for Transfer of Residence – FTT Decision

27 March 2024

Sweden

Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22)

22 March 2024

United Kingdom

Essential HMRC VAT Basics: Videos and Seminars for New Businesses

18 March 2024

Vietnam

Vietnam National Assembly Considers Bill Amending VAT Law with New Regulations and Rates

01 March 2024

Russia

When to Reclaim VAT from Advance Payment: Shipment and Receipt in Different Quarters

19 February 2024

Italy

Exiting Cash VAT with Ordinary Deduction: No Need to Redetermine Credit for Previous Settlements

06 February 2024

Germany

Revocation of Cash Accounting Permission Due to Abuse: BFH Ruling of 12 July 2023

01 February 2024

Poland

Will the introduction of the cash method in PIT result in further changes in SLIM VAT?

27 January 2024

Czech Republic

Amendments to the VAT Act – Rates, deduction, chargeable event

26 January 2024

Tag - Tax point (when the chargeable event occurs)

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

Clarification on VAT recovery from advance payment by buyer provided by the Russian Federal Tax Service

Proposed Amendment to VAT Act: Time of Supply for Exported Goods Clarified

Strict rules for VAT credit refund after submitting VAT return 2024

Late-filed VAT prepayment and timing allocation under § 11 Abs. 2 EStG – FG Cologne ruling.

Tax Obligations for Services Paid from Budget Funds: VAT Calculation Date and Requirements

Government Suppliers Exempt from VAT Payment Until Receiving Payment: URA Commissioner

VAT Groups and Tax Points: The Prudential Assurance CoA Case – Recent Court Developments

Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree

Acceptance protocol and the moment when the VAT obligation arises for the provision of the service

Supplier’s Advance Refund: VAT Consequences for Buyer – Return of Prepayment and Tax Credit Adjustment

Tax point for services: Case Study and Legal Interpretation

Significance of Acceptance Protocol in Determining VAT Tax Liability for Service Provision

Comments on ECJ C-657/22: Romanian sanction for return of energy products to tax warehouses in breach of EU law

ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles

VAT Groups and Time of Supply Rules: Impact on VAT Liability for Services Provided

VAT Bad Debt Relief for Cash Accounting Taxpayers in 2024

2024 Tax Changes in Democratic Republic of the Congo: Revised Advance Payment Requirements

Court of Appeal Upholds HMRC Decision on VAT Groups and Time of Supply

Uganda Government Eases VAT Payment Rules: Suppliers can now pay VAT after receiving payment for their services from the government

VAT Groups and Tax Points: The Prudential Assurance Co. Ltd CoA Case Analysis

VAT Due on Services Invoiced After Supplier Left VAT Group: CoA Decision 2024

Return of defective goods (complaint) – when to settle WNT correction

Import VAT Relief: Date of Importation vs. Arrival for Transfer of Residence – FTT Decision

Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22)

Essential HMRC VAT Basics: Videos and Seminars for New Businesses

Vietnam National Assembly Considers Bill Amending VAT Law with New Regulations and Rates

When to Reclaim VAT from Advance Payment: Shipment and Receipt in Different Quarters

Exiting Cash VAT with Ordinary Deduction: No Need to Redetermine Credit for Previous Settlements

Revocation of Cash Accounting Permission Due to Abuse: BFH Ruling of 12 July 2023

Will the introduction of the cash method in PIT result in further changes in SLIM VAT?

Amendments to the VAT Act – Rates, deduction, chargeable event

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