Poland Changes in VAT from November 1, 2019: Joint and several liability of the buyer for the supplier’s VAT 28 October 2019
Romania Economic operators not established in the EU customs territory can no longer act as exporter in Romania 28 October 2019
India No GST on medicines, implants, etc., used in medical treatment being ‘Composite Supply’ of healthcare services 28 October 2019
India Time of supply of partial periodical license fee by licensee will be date of issue of invoice 28 October 2019
European UnionHungary ECJ C-656/19 (BAKATI PLUS) – Questions – VAT exemption for ‘personal luggage’ 28 October 2019
European UnionPoland ECJ C-604/19 (Gmina Wrocław) – Questions – VAT on conversion of perpetual usufruct into a right of ownership? 28 October 2019
European UnionPortugal ECJ C-581/19 (Frenetikexito) – Questions – Absorption: dietary advice exempt, or ancillary to physical exercise? 28 October 2019
European Union Committee on Economic and Monetary Affairs – draft report on administrative measures against VAT fraud 28 October 2019
Norway As of 01.01.2020, SAF-T will be introduced in Norway for companies with turnover in excess of NOK 5 million 28 October 2019
Bulgaria Due to security data breach, no access to the electronic service for filing VAT refund claims by non-EU established taxable persons – now restored 28 October 2019
Poland “Wiążąca Informacja Stawkowa” or “WIS” (binding rate information) is set to go-live (awaiting approval from the President) from 1 November 2019 28 October 2019
Romania Large taxpayers would be included in the SAF-T implementation pilot scheme effective 1 January 2020 28 October 2019
Czech Republic Generalised revrsed charge for trasctions above a threshold of EUR 17 500 / CZK 450 000 is proposed to be introduced as from January 2020 28 October 2019