VATupdate Newsletter week 43 2019

Below you will find all items we published in the past week.

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• Digital Services Tax: Overview of the progress of implementation by EU Member States
• Top 10 best practices for your internal control journey

• Austrian Government approves digital advertising tax bill (2020) & E-Commerce VAT package (2021)

• Bill on Quick Fixes approved by the Commission of Finance

• Bulgaria raises 2020 Intrastat threshold
• Consultation amendments to the VAT act regarding Quick Fixes (and VAT registration rules)

• Brexit – Indirect Tax Implications (status Oct 18, 2019)
• Brexit: Protocol on Ireland/Northern Ireland – Indirect tax implications (status Oct 18, 2019)
• Brexit: UK PM asks extension till Jan 31, 2020 (Status Oct 20)
• ECJ Cases C‑469/18 and C‑470/18 (Belgische Staat) – Judgment – Evidence used by tax authorities
• ECJ/CJEU Cases – Cases dealt with week 41 and 42 – Agenda of week 43 till 47
• EU exporters – impact for non-EU entities
• Minutes of the 23rd meeting of the VAT Expert Group – Sept 19, 2019
• Minutes of the Group of the Future of VAT – Meeting of Sept 25, 2019
• New VAT rules from 2020: Quick fixes – Year-end VAT checklist
• Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)
• UK Government introduces landmark Withdrawal Agreement Bill to Parliament (Status update Oct 21, 8PM)
• VAT Mini One Stop Shop – An update and the effects of Brexit
• What is a permanent establishment (PE) for VAT purposes?

• France Publishes Digital Services Tax Draft Guidance
• Publication of the transposition order of the DAC 6 directive in France

• Germany: VAT liability of digital platforms; EC infringement proceedings initiated

• Ireland publishes draft legislation on Mandatory Disclosure Rules

• European Commission proposal to authorize Italy to continue restricting right to deduct input VAT in relation to motorized vehicles
• Split payment system – updated lists published

• Quick Fixes implemented in the National Legislation
• Scam Letters Alert for VAT Registered Persons

• A regulation was signed on the new JPK_VAT
• Poland: VAT split-payment and netting rules
• Regulation concerning VAT declaration and recordings – JPK_VDEK comes into force on April 1, 2020

• Serbia: Amendments to VAT law; generally effective in 2020

• Digital Services Tax in the UK
• How Brexit could Benefit the UK’s Pubs and Clubs
• Intrastat submissions after Brexit
• No deal Brexit to add £15bn to UK-EU trade red tape
• UK trade agreements with non-EU countries in a no-deal Brexit
• VAT grouping eligibility criteria changes

• Angola Publishes Release on Recovery of VAT paid on the Purchase of Goods and Services by Economic Agents

• Kenya Introduces New Rules for Offset/Refund of Excess VAT Credits Arising out of VAT Withholding

• Zambia Sales Tax Abandoned

• Argentina rolls out digital VAT books

• Canada: GST/HST registration required before acquisition or reorganization
• Federal Court Of Appeal Says Funding Services Not Subject To GST/HST

• Colombia extends e-invoicing implementation
• Free Trade Commission issues decision on free trade agreement between Costa Rica and Colombia

• New procedure for VAT exemption or reduced VAT rate

• Ecuador Publishes Circular on 0% VAT Rate for Artistic and Cultural Services

• Mexico: Crediting VAT on imported goods if no withholding

• Minnesota’s taxable and nontaxable detective services