Tag - Tax point (when the chargeable event occurs)

Germany

5 Major Developments in Germany

23 December 2022

France

5 Major Developments in France

22 December 2022

Serbia

Changes to Serbian VAT law

22 December 2022

France

Payability of VAT on installments received in connection with the delivery of goods (law n° 2021-1900 of December 30, 2021 on finance for 2022, art. 30, I-8° )

22 December 2022

France

VAT on payments on account of goods – What’s new on 1 st January 2023

20 December 2022

Netherlands

Chargeable event VAT and energy tax advance price ceiling

19 December 2022

Germany

Federal Fiscal Court: Partial performance only for services with continous or recurring character, one-off services excluded

17 December 2022

Croatia

5 Major Developments in Croatia

16 December 2022

Croatia

When to deduct input VAT if the supplier applies the cash accounting scheme – when the supply takes place or at the time of payment?

16 December 2022

Ukraine

VAT for financial leasing operations

15 December 2022

Poland

Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland

14 December 2022

France

VAT Due Upon Advance Payment For Supplies Of Goods

08 December 2022

Croatia

Tax Administration Publishes Guidelines on Timing of Input VAT Deduction on Supplies from Taxable Persons Under Cash Accounting Schemes

06 December 2022

Netherlands

Purchase guarantee agreement before April 28, 2012, still 21% VAT

02 December 2022

Norway

Introduction of value added tax on electric cars from 1 January 2023 – more details on the time of delivery

01 December 2022

Maldives

Guidance: GST Rate Changes Fact Sheet

29 November 2022

Netherlands

Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement

26 November 2022

Uganda

VAT change ‘causes headache’ for govt suppliers (cash accounting complexity)

23 November 2022

Poland

Payments against future deliveries have tax implications

23 November 2022

Ukraine

Nuances of filling out the data table when blocking PN

04 November 2022

Ukraine

Nuances of VAT taxation of e-services of non-residents to natural persons after March 31

03 November 2022

Norway

Binding advance statement on value added tax related to road construction project on E10/National Highway 85

25 October 2022

Ukraine

What date is considered the date of issuance of the MD for charging VAT in case of export of goods?

21 October 2022

United Kingdom

Cash accounting not available for reverse charge supplies

19 October 2022

United Kingdom

Cash accounting not available for reverse charge supplies

12 October 2022

Italy

Ruling 488: Advances from customers for transactions otherwise regulated for VAT, taxable and exempt purposes

06 October 2022

Poland

Tax obligation for an advance invoice

28 September 2022

Poland

What awaits us in the new tax year? – SLIM VAT 3 package consultation

26 September 2022

Russia

Buyer must recover VAT from the advance payment at the time of shipment of the goods by the seller

20 September 2022

Belgium European Union

Flashback on ECJ cases C-435/03 (British American Tobacco and Newman Shipping) – Theft of goods does not constitute a ‘supply of goods for consideration’

06 September 2022

Jamaica

GCT Technical Advisory Guide

29 August 2022

Denmark European Union

Flashback on ECJ Cases C-230/08 (Dansk Transport og Logistik) – VAT is chargeable in the Member State where the goods were unlawfully introduced into the Community

29 August 2022

Austria

MOF clarifies correct period for deduction of input VAT

29 August 2022

Tag - Tax point (when the chargeable event occurs)

5 Major Developments in Germany

5 Major Developments in France

Changes to Serbian VAT law

Payability of VAT on installments received in connection with the delivery of goods (law n° 2021-1900 of December 30, 2021 on finance for 2022, art. 30, I-8° )

VAT on payments on account of goods – What’s new on 1 st January 2023

Chargeable event VAT and energy tax advance price ceiling

Federal Fiscal Court: Partial performance only for services with continous or recurring character, one-off services excluded

5 Major Developments in Croatia

When to deduct input VAT if the supplier applies the cash accounting scheme – when the supply takes place or at the time of payment?

VAT for financial leasing operations

Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland

VAT Due Upon Advance Payment For Supplies Of Goods

Tax Administration Publishes Guidelines on Timing of Input VAT Deduction on Supplies from Taxable Persons Under Cash Accounting Schemes

Purchase guarantee agreement before April 28, 2012, still 21% VAT

Introduction of value added tax on electric cars from 1 January 2023 – more details on the time of delivery

Guidance: GST Rate Changes Fact Sheet

Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement

VAT change ‘causes headache’ for govt suppliers (cash accounting complexity)

Payments against future deliveries have tax implications

Nuances of filling out the data table when blocking PN

Nuances of VAT taxation of e-services of non-residents to natural persons after March 31

Binding advance statement on value added tax related to road construction project on E10/National Highway 85

What date is considered the date of issuance of the MD for charging VAT in case of export of goods?

Cash accounting not available for reverse charge supplies

Cash accounting not available for reverse charge supplies

Ruling 488: Advances from customers for transactions otherwise regulated for VAT, taxable and exempt purposes

Tax obligation for an advance invoice

What awaits us in the new tax year? – SLIM VAT 3 package consultation

Buyer must recover VAT from the advance payment at the time of shipment of the goods by the seller

Flashback on ECJ cases C-435/03 (British American Tobacco and Newman Shipping) – Theft of goods does not constitute a ‘supply of goods for consideration’

GCT Technical Advisory Guide

Flashback on ECJ Cases C-230/08 (Dansk Transport og Logistik) – VAT is chargeable in the Member State where the goods were unlawfully introduced into the Community

MOF clarifies correct period for deduction of input VAT

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