Tag - Tax point (when the chargeable event occurs)

Russia

5 Major Developments in Russia

03 April 2023

Serbia

5 Major Developments in Serbia

01 April 2023

Switzerland

5 Major Developments in Switzerland

31 March 2023

Denmark

5 Major Developments in Denmark

31 March 2023

Sweden

5 Major Developments in Sweden

30 March 2023

Ukraine

Import of goods in international postal and express shipments: on what date should VAT be charged?

28 March 2023

Austria

5 Major Developments in Austria

28 March 2023

United Kingdom

Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company

24 March 2023

Sweden

Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied

22 March 2023

Italy

The date on which the accounting report is generated drives the deadline for deduction of import VAT

20 March 2023

United Kingdom

UT: Intra-group VAT services and the time of supply rules

15 March 2023

European Union

Comments on ECJ C-519/21 : VAT implications of association without legal personality

12 March 2023

Russia

Russia Clarifies VAT Treatment of Advance Payment Received for Consulting Services

09 March 2023

Denmark

Ruling: Advance payment – accrual and exemption on export

02 March 2023

Guyana

Policy 63 – VAT and Time Supply

02 March 2023

Germany

Accrual and adjustment of VAT in the case of payment in installments for an executed delivery

02 March 2023

European Union

Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania

27 February 2023

European Union

Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership

21 February 2023

United Kingdom

HMRC Guidance: Buildings and construction (VAT Notice 708)

21 February 2023

European Union

Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax

20 February 2023

European Union

Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established

20 February 2023

Poland

Advance payment – how to settle in VAT?

18 February 2023

Poland

The moment when the tax obligation arises when taxing financial services is not so obvious

17 February 2023

Switzerland

Increase in VAT rates effective from January 1, 2024 – final guidelines published by the Swiss Federal Tax Administration (VAT Info No 19)

16 February 2023

European Union Romania

ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established

16 February 2023

Norway

VAT compensation, disputed manufacturing contracts

16 February 2023

European Union Germany

ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland

15 February 2023

France

Payability of VAT on installments for the delivery of goods

07 February 2023

Germany

Federal Ministry of Finance: When is VAT chargeable on partial supplies and instalment payments?

07 February 2023

Poland

SLIM VAT 3 package adopted by the government

25 January 2023

India

Time of Supply of Services under GST

24 January 2023

France

Guidance: Tax base and tax point, special rules

21 January 2023

European Union Romania

ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided

18 January 2023

Tag - Tax point (when the chargeable event occurs)

5 Major Developments in Russia

5 Major Developments in Serbia

5 Major Developments in Switzerland

5 Major Developments in Denmark

5 Major Developments in Sweden

Import of goods in international postal and express shipments: on what date should VAT be charged?

5 Major Developments in Austria

Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company

Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied

The date on which the accounting report is generated drives the deadline for deduction of import VAT

UT: Intra-group VAT services and the time of supply rules

Comments on ECJ C-519/21 : VAT implications of association without legal personality

Russia Clarifies VAT Treatment of Advance Payment Received for Consulting Services

Ruling: Advance payment – accrual and exemption on export

Policy 63 – VAT and Time Supply

Accrual and adjustment of VAT in the case of payment in installments for an executed delivery

Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania

Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership

HMRC Guidance: Buildings and construction (VAT Notice 708)

Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax

Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established

Advance payment – how to settle in VAT?

The moment when the tax obligation arises when taxing financial services is not so obvious

Increase in VAT rates effective from January 1, 2024 – final guidelines published by the Swiss Federal Tax Administration (VAT Info No 19)

ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established

VAT compensation, disputed manufacturing contracts

ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland

Payability of VAT on installments for the delivery of goods

Federal Ministry of Finance: When is VAT chargeable on partial supplies and instalment payments?

SLIM VAT 3 package adopted by the government

Time of Supply of Services under GST

Guidance: Tax base and tax point, special rules

ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided

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