Tag - Tax point (when the chargeable event occurs)

Azerbaijan

Change in the timing of VAT transactions subject to certain types of activities

26 January 2024

European Union

Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises

19 January 2024

European Union

Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT

18 January 2024

European Union Germany

ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT

18 January 2024

Poland

Advance Payments in Domestic Trade and VAT: When is Tax Liability Triggered?

05 January 2024

India

Understanding the Time of Supply of Services under CGST/SGST Act

03 January 2024

Ukraine

Consequences of VAT under the cash method in case of registration cancellation

14 December 2023

Italy

Three Methods for Calculating VAT Advance Payment

12 December 2023

Germany

Revocation of Permission for Cash Accounting due to Abuse; Creation and Exercise of Input Tax Deduction Right

07 December 2023

Italy

AIDC clarifies the taxable event for VAT services: the moment of material execution

07 December 2023

Italy

When the taxable event and the tax liability occur. Rewriting the provisions of D.P.R. n. 633/1972

07 December 2023

Germany

Updates from the Federal Fiscal Court: Timing of VAT collection and constitutionality of late payment penalties

17 November 2023

Mexico

5 Major Developments in Mexico

08 November 2023

Germany

Timing of Receipt in Case of Transfers: Commentary on 06.11.2023 BFH Decision

07 November 2023

Ukraine

Application of Cash Method in Construction: Rules and Considerations in Ukraine

05 November 2023

Ukraine

Taxation nuances of VAT operations in financial leasing in Ukraine

28 October 2023

Spain

Improper Application of Cash Accounting Regime in Real Estate Sale Leads to Conflict

25 October 2023

Russia

Russia’s Ministry of Finance clarifies how to determine the date of income from work for tax calculation

24 October 2023

United Kingdom

UK case-law: Lidl Great Britain Limited v Closed Circuit Cooling Limited t/a 3CL – Payment date, Tax Point

12 October 2023

European Union United Kingdom

Cash Accounting Scheme in VAT: How it Works in the EU and UK

10 October 2023

Denmark

Clarification on taxation of locked and released digital currency

14 September 2023

Poland

How should a developer settle fees charged from future owners of premises in VAT?

12 September 2023

Poland

Clarification of the rules on advance invoicing as of 1 September

09 September 2023

Italy

The right to claim import VAT arises at the time of customs clearance, regardless of whether the invoice has already been issued

06 September 2023

Saudi Arabia

Downpayment processing in KSA eInvoicing

06 September 2023

Poland

Ruling: VAT on advance payment in kind (receipt of real estate)

01 September 2023

Taiwan

Businesses can report VAT when using goods to offset debts, similar to selling the goods

01 September 2023

Poland

VAT settlement by a small taxpayer

27 August 2023

Russia

VAT To Be Calculated by Tax Agent Using Exchange Rate On Day of Payment to Non-Residents, Ministry of Finance Clarifies

24 August 2023

Turkey

Application of VAT Rates in Financial Leasing Transactions

19 August 2023

Uzbekistan

New procedure for accounting for VAT has been established for cotton growers

18 August 2023

Ukraine

Tax point for transfer of real estate when date of transfer differs from date of payment

07 August 2023

Denmark

Case: Construction for another’s account – time of agreement – time of construction

02 August 2023

Tag - Tax point (when the chargeable event occurs)

Change in the timing of VAT transactions subject to certain types of activities

Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises

Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT

ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT

Advance Payments in Domestic Trade and VAT: When is Tax Liability Triggered?

Understanding the Time of Supply of Services under CGST/SGST Act

Consequences of VAT under the cash method in case of registration cancellation

Three Methods for Calculating VAT Advance Payment

Revocation of Permission for Cash Accounting due to Abuse; Creation and Exercise of Input Tax Deduction Right

AIDC clarifies the taxable event for VAT services: the moment of material execution

When the taxable event and the tax liability occur. Rewriting the provisions of D.P.R. n. 633/1972

Updates from the Federal Fiscal Court: Timing of VAT collection and constitutionality of late payment penalties

5 Major Developments in Mexico

Timing of Receipt in Case of Transfers: Commentary on 06.11.2023 BFH Decision

Application of Cash Method in Construction: Rules and Considerations in Ukraine

Taxation nuances of VAT operations in financial leasing in Ukraine

Improper Application of Cash Accounting Regime in Real Estate Sale Leads to Conflict

Russia’s Ministry of Finance clarifies how to determine the date of income from work for tax calculation

UK case-law: Lidl Great Britain Limited v Closed Circuit Cooling Limited t/a 3CL – Payment date, Tax Point

Cash Accounting Scheme in VAT: How it Works in the EU and UK

Clarification on taxation of locked and released digital currency

How should a developer settle fees charged from future owners of premises in VAT?

Clarification of the rules on advance invoicing as of 1 September

The right to claim import VAT arises at the time of customs clearance, regardless of whether the invoice has already been issued

Downpayment processing in KSA eInvoicing

Ruling: VAT on advance payment in kind (receipt of real estate)

Businesses can report VAT when using goods to offset debts, similar to selling the goods

VAT settlement by a small taxpayer

VAT To Be Calculated by Tax Agent Using Exchange Rate On Day of Payment to Non-Residents, Ministry of Finance Clarifies

Application of VAT Rates in Financial Leasing Transactions

New procedure for accounting for VAT has been established for cotton growers

Tax point for transfer of real estate when date of transfer differs from date of payment

Case: Construction for another’s account – time of agreement – time of construction

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