VATupdate Newsletter week 41 2019

• 2019 International Tax Competitiveness Index
• E-commerce operators impacted by the abolishment of ‘DDP’
• Four Essential Considerations Regarding Online Reporting
• Why VAT is not always a good tax

• EU infringement proceeding regarding special margin scheme for travel agents

• Belgium’s National VIES Component is facing temporary technical issues related to the validation of Belgian VAT numbers

• Access to electronic service for VAT refund claims

• Approval for a Generalised Reverse Charge Mechanism
• Czech reduced VAT rates update

• Estonian retailers call on government to cut VAT on local food products

• Customs procedures for moving goods between Ireland and Northern Ireland in a no-deal Brexit
• ECJ C-211/18 (IDEALMED III – Serviços de Saúde, S.A. vs PT) – VAT exemption for private hospital
• ECJ C‑573/18 and C‑574/18 (C GmbH & Co. KG) – Judgment – Subsidy linked to price; Payments not covering full purchase price; Payments…
• ECJ C-621/19 (Weindel Logistik Service) – Questions – Import VAT recovery only for owners of goods?
• ECJ/CJEU cases – Period Oct 9 – Nov 7, 2019
• EU event: VAT in the Digital Age
• Exporting excise goods to the EU in a no-deal Brexit
• Implementation of Quick Fixes – Status in the EU Member States (Status Oct 8, 2019)
• Moving excise goods from Ireland to Northern Ireland in a no-deal Brexit
• Non-established taxable persons VAT refunds procedure and ECJ
• October infringements package: key decisions
• Quick Fixes – Intra-Community Supplies – VAT number of your client becomes a material condition
• Report: EU Value-Added Tax System Fraud Funding Terrorism
• Request for a preliminary ruling to the CJEU on company cars to employees
• Services related to the operation of ATMs not exempt from VAT
• The future of cross-border delivery
• VAT Mini One Stop Shop (MOSS) boosts VAT revenue collection

• France budget marketplace VAT obligations
• French Tax Administration clarified the VAT treatment of Initial Coin Offerings (ICO)
• Indirect tax measures in finance bill for 2020
• Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)
• UK Companies Submitting VAT Refunds to France

• Federal Cabinet to Implement EU Four VAT ‘Quick Fixes’ in 2020

• Suspension of VAT for building activities for 3 years, a reduction of the VAT rate to 13% (reduced rate) for baby products and safety helmets
• The New Era in Greece’s Tax System

• Italy marketplace reporting obligation
• Supreme Court clarifies liability for omitted payment of import VAT
• VAT amendments; action steps before 1 January 2020 effective date

• As of the 1 December 2019, non-EU companies can no longer be the ‘exporter’
• VAT on the construction costs of new-build homes with solar panels partially deductible

POLAND

• Polish VAT news
• Split payment mechanism: Will foreign companies registered in Poland for VAT have to open a Polish bank account?

• Portugal: Changes to various tax codes
• Portugal’s New Invoicing and E-Archiving Rules Published but Uncertainty Remains

• New fiscal measures: VAT regime, modified when delivering goods, including for the settlement of debts
• Romania Gazettes Law Amending VAT Registration Procedures
• VAT split payment mechanism to become optional

• Russia Clarifies VAT Obligations for the Licensing of Television Rights from a Non-Resident Registered for VAT in Russia

• Serbia paving their way towards e-invoicing

• VAT rate change for e-Books

• Public consultation on Quick Fixes
• VAT treatment of the supply of power in charging points for electric cars

• Changes in VAT legislation regarding e-commerce and hiring of health care personnel

• Turkey’s Council of State Rules on Results of Failure to Submit the Commercial Books and Documents during Tax Inspection, with Respect to…

• ‘Intention’ – The Euro Beer case
• Apportionment and best judgement – The Homsub case
• Aria Technology takes £750k VAT fraud case to Court of Appeal
• Check temporary import tariff rates after a no-deal Brexit
• Church wins appeal on zero VAT rating for annex
• Claim VAT refunds after Brexit if you’re an EU business
• Extent of welfare exemption – The Lilias Graham Trust case
• Eynsham Cricket Club (ECC) case: services for the construction of a cricket pavilion, zero-rated?
• HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal
• Importing standard goods using transitional simplified procedures
• Is a third Brexit extension on the cards?
• Letters on no deal Brexit advice for businesses trading with the EU
• MTD For VAT: Lessons and Reminders for ‘Second Stage’ Filers
• Office of Tax Simplification: evaluation update on VAT review
• Pay VAT when you sell digital services to UK customers after Brexit
• Temporary tariff regime updated
• The Customs Tariff (Establishment) (EU Exit) Regulations
• UK trade agreements with non-EU countries in a no-deal Brexit
• VAT registrations now possible for EU businesses in advance of No-Deal Brexit
• What’s a TOGC (and what’s not)? – The General Distribution Storage case

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MIDDLE EAST

• PwC GCC VAT Newsletter – September 2019 Edition

• Bahrain Opens Up VAT Registration for Smaller Businesses
• VAT on International Transportation in Bahrain

• Proposal for import VAT exemption for small consignments

• Important changes to the VAT regulations

• FTA updates Clarifications user guide
• New guidance on importations and transfers of going concerns
• UAE issues updated guidance on VAT refunds for business visitors

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