VATupdate Newsletter week 39 2019

• Exporters Urge Int’l Reform To Simplify VAT Compliance
• Use of digital technologies set to increase tax compliance

___________________________________
EUROPE

• Czech Republic publishes revised proposal for introduction of new digital tax
• Czech Republic: Tax on selected digital services advances
• EU VAT refunds, VAT rate changes; draft legislation quick fixes

• Retailers claim VAT on locally produced food could be cut

• AG Opinion: Payment of interest in respect of the delayed repayment of VAT
• CJEU/ECJ Calendar Sept 23 – Oct 17
• ECJ C-593/19 (SK Telecom vs AT) – refund of VAT on roaming charges, use and enjoyment rules for telecom services
• First plenary meeting of TADEUS
• For VAT purposes, what is a supply of services?
• Israeli ‘Master Chef’ winner revealed as wife of $400 million fraudster
• Parliamentary questions about the EU’s VAT Gap and the urgent need to reform the system
• The General Court of the European Union prepares to welcome additional Judges
• Typologies of operational permanent establishments and VAT
• VAT Quick Fixes cross-border EU trade
• VATupdate overview: VAT rate changes in EU (updated as of 1 September 2019)
• Why haven’t we closed the VAT gap?

• France to Introduce VAT Compliance Requirements for E-Commerce Sites

• DB to order more high speed trains as government cuts VAT on fares
• Germany cuts rail VAT
• Germany’s climate protection package

• Mandatory e-invoicing pilot for Greece
• Transfer of immovable property by general partners in partnership

• Real-time invoice data reporting, effective April 2020
• VAT rate on accommodation services reduced to 5%

• First Deadline for Remote Sales Goods reporting 31 October 2019
• Italy tax agency clarifies VAT treatment on issuance of variation note for sales contract
• Special VAT suspension regime for supplies of fuel

• VAT on executive luxury vehicles

• Lithuania parliament considers bill to extend reduced VAT rate to newly purchased electric vehicles

• Reduced VAT rate for e-publications
• Services to be purchased separately are independent of VAT

• VAT mandatory split-payment mechanism from 1 November 2019
• VAT Split Payment/Active taxpayer list – Submitting settlement accounts to the tax office

• Portugal Defines Mandatory B2G e-Invoicing Model
• Portugal postpones requirements for certified invoicing software

• Quick Fixes implementation on Jan 1, 2020

• Place of supply of digital services
• Slovenia cuts e-book VAT to 9.5%

• Tax proposals in 2020 budget bill

• VAT implications of assignment of receivables – STS clarifications
• VAT treatment of interest under financial lease agreement – STS clarifications

• Another business splitting win for taxpayers
• Check if you can delay Customs Duty and import VAT
• Clarifications regarding price adjustments
• Complete your VAT Return to account for import VAT in a no-deal Brexit
• How UK companies can claim EU VAT refunds after Brexit
• Reclaim VAT on corporate expenses and business travel incurred in the UK
• The American Express First Tier Tribunal Case
• The Charles John Caton FTT Case
• VAT liability when you sell digital services to EU customers after Brexit

• Final tranche of taxpayer registrations – registration process now open

• UAE VAT reclaims deadlines
• VAT refunds for foreign businesses: Germany added to list of eligible countries; deadline approaching

• VAT reimbursement procedure for fixed-asset investments

• VAT extension for Dorian-hit islands

• Recent amendments to the new QST registration regime for suppliers outside Québec
• Reminder, investment plan information sharing required in October 2019; GST/HST compliance

• Chilean government introduces important changes to proposed tax on digital services

• Latin America pledges 70% renewable energy, surpassing EU: Colombia minister

• Guidance issued on “bill-to ship-to” commercial transactions

• Amazon found liable for marketplace sales tax in South Carolina
• How freedom of choice and other factors impact sales tax
• How South Dakota v. Wayfair affects manufacturing and distribution companies
• Ohio clarifies collection requirement for marketplace facilitators
• Remote seller and marketplace guidance, sales and use tax (Alabama, Florida, Louisiana, Massachusetts)
• Remote sellers still have time to apply for tax amnesty in Alabama
• Sales tax housekeeping in Maine
• Use tax on computer equipment purchased and leased from taxpayer’s affiliate (Virginia)
• Ways and Means Committee Democrats eye temporary repeal of SALT deduction cap