Below you will find all items we published in the past week.
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- 2020 VAT rate changes
- Ensuring SAP Tax Compliance and Data Purity in AP E-invoicing Processes
- Incoterms 2020, what to do?
- Tax headaches you wish you knew about before selling online
- Top EU VAT expert in Cyprus for cryptocurrencies seminar
- Why overlooking the VAT determination process is detrimental in the era of tax digitalisation
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EUROPE
- Due to security data breach, no access to the electronic service for filing VAT refund claims by non-EU established taxable persons – now restored
- Intrastat Threshold Increase
- Intrastat thresholds for 2020
- Clarifications issued regarding 10% reduced VAT rate
- Czech Republic will take next step in online sales reporting (ERR)
- Generalised revrsed charge for trasctions above a threshold of EUR 17 500 / CZK 450 000 is proposed to be introduced as from January 2020
- Update on amendment to VAT Act for 2020 (quick fixes)
- Banks, Payment Services Seek to Block EU VAT Data Transfer Rules
- Brexit Update: EU grants delay until January 31, 2020
- Committee on Economic and Monetary Affairs – draft report on administrative measures against VAT fraud
- ECJ C-581/19 (Frenetikexito) – Questions – Absorption: dietary advice exempt, or ancillary to physical exercise?
- ECJ C-604/19 (Gmina Wrocław) – Questions – VAT on conversion of perpetual usufruct into a right of ownership?
- ECJ C-611/19 (Crewprint vs HU) – Denial of input VAT recovery without full investigation, is a business free to choose form with lowest…
- ECJ C-656/19 (BAKATI PLUS) – Questions – VAT exemption for ‘personal luggage’
- ECJ/CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings
- eLearning modules on VAT
- EU Member States to require new EORI number for UK/North Ireland businesses under no-deal Brexit: German customs update
- EU VAT Fixes: VAT changes due 1st Jan 2020 – Are you affected?
- European VAT and the Sharing Economy
- Member States urged to amend milk VAT ‘discrimination’: ‘The tax rate for plant milks should at least be the same for cow’s milk – or even lower’
- New EU VAT rules for online commerce: Sales from outside the EU
- Pro rata and the sale of capital goods in the ECJ VAT case-law
- Quick Fixes – Update on the implementation in the Member States (Status Oct 29, 2019)
- Stop The Carousel! VAT carousel fraud is responsible for €50 billion lost annually
- Supply between VAT group and branch, new referral to ECJ from Sweden
- Taxation of luxury assets – Will Brexit cause turbulence for private luxury travel?
- UK Brexit 3rd delay to 31 Jan 2020 – but deal emerges
- VAT Mini One Stop Shop – Part 3
- Finance Bill 2020. VAT and other measures
- France urges EU tax on airplane and ship fuel
- French Bullfighting Rings Must Charge Higher 20% VAT Rate
- Online platforms: major extension of the French reporting obligation
- Federal Fiscal Court classifies rental of holiday apartments as TOMS
- VAT exemption for supplies rendered to seagoing vessel
- Clarifications regarding omitted payment of import VAT
- Digital Services Tax in Italy
- Digital services tax, update
- New VAT measures
- Tax Decree linked to 2020 Budget Law (DL n. 124/2019)
- VAT refund entitlement – clarifications issued
- Collective discount for insurance premium earned by temp agency subject to VAT
- Lease of home to children does not consitute a VAT business
- New rules for SME
- New VAT small businesses system, effective 1 January 2020
- NOB: stay focused on VAT fraud
- Poorly informed customers do not pay VAT on brokerage fees
- Services deemed to be purchased by entity, even though the entity did not exist yet
- VAT news for taxpayers with solar panels
- “Wiążąca Informacja Stawkowa” or “WIS” (binding rate information) is set to go-live (awaiting approval from the President) from 1…
- As of Nov 1, 2019, mandatory VAT split payment for selected transactions
- Binding rate information
- Changes in VAT from November 1, 2019: Joint and several liability of the buyer for the supplier’s VAT
- Multiple Polish VAT news updates
- Poland to Open Applications for Binding Tax Rulings Nov. 1
- Small taxpayers – Thresholds for 2020
- Split payment instead of reverse charge – is it profitable for taxpayers?
- Uniform Control File – publication of the new version of JPK_FA (3)
- VAT Active Payer/White List – Mass verification file now available
- VAT white list – how to prepare for changes?
- Alterations for Portuguese invoices
- Invoice processing and storage rules clarified
- Obligation to issue invoices using certified invoicing software by non-residents effective Jan 1, 2021
- Portugal delays VAT invoice software on foreign taxpayers to 2021
- Update mandatory certified invoicing software Portugal
- Economic operators not established in the EU customs territory can no longer act as exporter in Romania
- Large taxpayers would be included in the SAF-T implementation pilot scheme effective 1 January 2020
- Expansion of VAT refund system to whole territory of Russia – consultation launched
- Russia Examines New Ways to Tax Digital Companies
- Software for the support of specific questions related with VAT
- Spanish VAT taxable base special rule for payments in kind. Doubts as to the legality of the “production cost” limit.
- Changes in the excise area in the Budget Bill for 2020
- Quick fix – new evidence requirements for EU trade in goods
- Sweden announces draft bill to impose new excise tax on plastic bags
- VAT treatment of supply between VAT group and branch (referral to CJEU)
- Draft digital services tax bill submitted to parliament
- Introduction digital services tax
- Turkey introduces Digital Services Tax
- Turkey proposes 7.5 percent digital services tax on large multinationals
- Brexit: A revised withdrawal agreement, a third extension and general elections in December.
- Budget 2019 date delayed
- Church succeeds in charity annex case
- Cricket club given out in sports pavilion case
- Declare your imports using transitional simplified procedures
- Digital links: an extension to the 12-month soft landing period
- EU leaders have agreed in principle to extend Brexit until 31 January 2020
- EU quick fixes looming
- INTRASTAT Submissions – Brexit impact
- Making Tax Digital for VAT – Extension to digital links deadline available
- Making Tax Digital Update: Extension to the deadline for digital links
- UK trade agreements with non-EU countries in a no-deal Brexit
- VAT grouping rules extension comes into force on 1 November
- VAT on sales of digital services in the EU (VAT MOSS)
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MIDDLE EAST
- Q3 VAT returns – detailed information requests from the NBR
- The NBR has updated its VAT Technical FAQs page on penalties to specifically refer to the VAT Law
- FTA publishes Public Clarification on business-to-business supplies of healthcare services
- Is VAT on Healthcare Services in UAE Zero Rated?
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AFRICA
- Uganda Issues Notice on VAT Requirements for Non-Resident Electronic Service Providers
- Uganda VAT on foreign e-services
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AMERICAS
- Mexcio E-invoicing
- Mexico Gazettes List of Taxpayers Issuing Invalid VAT Receipts
- Tax fraud to become type of organized crime
- After Wayfair, indirect tax compliance for the marketplace
- Can I get a prescription for these diapers?
- Did Democrats Unveil a Plan for a 42% Sales Tax to Pay for Medicare for All?
- Don’t sweat sales tax
- Guidance on nexus, taxation of remote sales by U.S. states
- How Does Your State Treat Groceries, Candy, and Soda?
- Marketplace facilitators could soon be responsible for tax on third-party sales in North Carolina
- Marketplace facilitators to collect Hawaii sales tax for third-party sellers
- New York updates sales tax guidance for marketplace providers
- October Roundup: Sales tax laws you need to know
- States that tax — and ban — vapor products
- The plot thickens: Minnesota’s taxable and nontaxable detective services
- US Texas applies sales tax online gaming
- Will 2020 be the year Florida taxes remote sales?
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ASIA-PACIFIC
CENTRAL ASIA:
- Easy to access information on GST and property
- E-invoicing legislation has passed through Australian Parliament
- GST collection by offshore providers of hotel room sales
- Levelling the GST playing field for Australian hotel room sales
- Scott Morrison shuts down calls to raise GST
- Top 1,000 GST assurance program
- Google wants to take VAT registration by itself, but requests law change
- Online VAT registration deadline extended to Nov 30
- ‘No GST on adoption fees, kids not goods’
- A2Z TAXCORP LLP weekly GST Communique dated October 31, 2019
- Agents of foreign firms seek GST exemption, cite govt body clarifications
- CAIT asks FM to probe biz model of e-tailers, says deep discounts causing GST loss
- CBIC issues circulars clarifying various aspects of GST, notification restricting ITC
- Citing Singapore model, experts bat for cutting multiple GST rates in India
- E-invoicing under GST may be made mandatory in future, says GSTN CEO Prakash Kumar
- Ghost of Retrospective legislation in GST
- Grievance Redressal Portal for GST
- India Adds Clarity to New E-Invoicing Regime
- Input Tax Credit: New GST refund rules create confusion as deadline to file first returns comes close
- No GST on medicines, implants, etc., used in medical treatment being ‘Composite Supply’ of healthcare services
- Now, officers to exclusively handle GST, Customs complaints
- Providing access to online content to subscribers attracts 18% GST
- Time of supply of partial periodical license fee by licensee will be date of issue of invoice
- Treatment of Post Sales Discount after withdrawal of Circular No. 105/24/2019-GST
- Malaysia Publishes Service Tax (Digital Services) Regulations 2019
- Tax incentives, other measures in 2020 budget
- GST rules for nonresident retailers selling low value goods to New Zealand consumers
- Registration obligation as from 1 of December for foreign suppliers
- Overseas Vendor Registration Regime
- Singapore Tax Agency Updates GST e-Tax Guide for Biomedical Industry
- Singapore Tax Agency Updates GST e-Tax Guide for Marine Industry