Poland Polish Deal, signed by President, includes establishing the rules of taxation in the VAT group 18 November 2021
South Africa Interpretation note 70: Definitions of “enterprise”, “taxable supply”, “input tax”, “donation” and “consideration” 12 November 2021
Italy VAT treatment of post-Brexit transactions between an Italian branch and a parent company belonging to an English VAT Group 11 November 2021
European Union VAT and digital platforms facilitating supplies of services: Act in own name? 10 November 2021
Netherlands Refusing a shareholder as an authorized representative does not limit organizational interdependence 08 November 2021
United Arab Emirates VAT Public Clarification: Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services 31 October 2021
European UnionHungary Flashback on ECJ Cases – C-263/15 (Lajvér) – Operation of agricultural engineering works is an economic activity 30 October 2021
Venezuela No automatic entrepreneurship turnover tax due to entrepreneurship Participation Act 20 October 2021
Sweden VAT registration decision may be important for being considered a taxable person 18 October 2021
United Arab Emirates UAE’s sole establishments and family business owners have a VAT status to tackle 18 October 2021
Netherlands Renting out independent workspace is not an economic activity due to lack of competitive position 14 October 2021
European UnionHungary Flashback on ECJ Cases – C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person 02 October 2021
United Kingdom VAT Update – September 2021: Making Tax Digital extension, Import VAT accounting issues, HMRC processing times, Is there a business for VAT purposes? 23 September 2021
New Zealand New Zealand Publishes Final Interpretation Statement on Determining Whether a Person is Resident for GST Purposes 23 September 2021
United Kingdom When is a business not a business? When it no longer qualifies for VAT registration 14 September 2021
European Union Disclosed/Undisclosed Agent in the EU VAT: When Is an Intermediary Acting in Its Own Name ? 13 September 2021