Tag - Tax point (when the chargeable event occurs)

Austria

MOF clarifies correct period for deduction of input VAT

29 August 2022

India

Daily Tax Updates – August 22, 2022

23 August 2022

Belgium European Union

ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

22 August 2022

Singapore

Updated e-tax guide for GST: Time of Supply Rules

05 August 2022

Ukraine

On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit?

31 July 2022

European Union

VAT treatment of deposits and advance payments

20 July 2022

European Union France

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

11 July 2022

Russia

What VAT rate to apply to advances received before July 1, 2022 for hotel services

08 July 2022

European Union

Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71)

20 June 2022

Bulgaria European Union

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

20 June 2022

Belgium European Union

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

20 June 2022

European Union United Kingdom

Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods

20 June 2022

Ukraine

Switch to determining VAT liabilities using cash accounting method may negatively impact decision of European Commission on Ukraine’s accession to EU – Ministry of Finance

11 June 2022

European Union Germany

ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments

07 June 2022

Poland

Tax obligation for an advance invoice

02 June 2022

Uganda

Govt suppliers will only pay VAT after their invoices are cashed

01 June 2022

Netherlands

Non-redeemed voucher auction site already VATable on receipt of the voucher

23 May 2022

Netherlands

VAT due upon acceptance of winning bid auction

20 May 2022

Netherlands

Provision of a voucher is the moment when VAT performance is performed by the internet auction website

17 May 2022

United Kingdom

VAT treatment of deposits and advance payments

16 May 2022

United Kingdom

VAT treatment of deposits and advance payments

16 May 2022

United Kingdom

The importance of due diligence. The 50 Five (UK) Limited case

11 May 2022

United Kingdom

Buy Now, Pay Later providers need the right VAT strategy now, not later

06 May 2022

India

Time of Supply under GST

06 May 2022

Sweden

The turnover limit for reporting VAT according to the closing method

21 April 2022

European Union

ECJ C-249/21: Contract by electronic means: understand wording and clicking on ordering button results in an obligation to pay

20 April 2022

European Union

Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable

13 April 2022

European Union

Invoice with instalment payments: when is VAT due?

29 March 2022

European Union Poland

Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax

29 March 2022

Germany

Payment of VAT Invoice with instalment payments: when is VAT due?

23 March 2022

Sweden

Legal case: time of entry of the right to deduct

10 March 2022

Bahrain

Proposed VAT payment relief for traders that import goods

03 March 2022

European Union Germany

Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from customs warehouse and re-exported

22 February 2022

Tag - Tax point (when the chargeable event occurs)

MOF clarifies correct period for deduction of input VAT

Daily Tax Updates – August 22, 2022

ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

Updated e-tax guide for GST: Time of Supply Rules

On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit?

VAT treatment of deposits and advance payments

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

What VAT rate to apply to advances received before July 1, 2022 for hotel services

Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71)

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods

Switch to determining VAT liabilities using cash accounting method may negatively impact decision of European Commission on Ukraine’s accession to EU – Ministry of Finance

ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments

Tax obligation for an advance invoice

Govt suppliers will only pay VAT after their invoices are cashed

Non-redeemed voucher auction site already VATable on receipt of the voucher

VAT due upon acceptance of winning bid auction

Provision of a voucher is the moment when VAT performance is performed by the internet auction website

VAT treatment of deposits and advance payments

VAT treatment of deposits and advance payments

The importance of due diligence. The 50 Five (UK) Limited case

Buy Now, Pay Later providers need the right VAT strategy now, not later

Time of Supply under GST

The turnover limit for reporting VAT according to the closing method

ECJ C-249/21: Contract by electronic means: understand wording and clicking on ordering button results in an obligation to pay

Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable

Invoice with instalment payments: when is VAT due?

Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax

Payment of VAT Invoice with instalment payments: when is VAT due?

Legal case: time of entry of the right to deduct

Proposed VAT payment relief for traders that import goods

Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from customs warehouse and re-exported

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