Below you will find all items we published in the past week.
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- Real-time data gathering – What has the Smart Meter to do with the Standard Audit File for Tax?
- The AI invoice analysis-as-a-service landscape
- The Tax Data dilemma – How tax organizations are addressing their data access and quality issues
- “Trends” Report Excerpt: The Consequences of VAT Non-Compliance
- Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis
- Confronting tariffs: Trade war tips for CPAs – Winning in the trade war
- Free Trade Agreement between Australia and Hong Kong, China
- Indirect Taxes— International Developments and Trends
- PwC Webcast : Middle East VAT Challenges in the New Decade for non-residents providing inbound professional, e-commerce and digital…
- Sharia Instruments of Financing—Tax Implications (Part 2)
- The Difference Between Digital Services Tax and VAT on Digital Services
- U.S. trade agreement with China, text provided
- US and China sign Phase One Economic and Trade Agreement though tariffs remain
- VAT on digital services update
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EUROPE
- Bulgaria clarifies new Turnover Calculation Rules for VAT Registration
- Threshold VAT registration – New rule for calculation of taxable turnover of related parties
- Generalized reverse charge mechanism in the Czech Republic from (potentially) 2021
- Update on implementation of VAT changes
- Another Top 10 ranking of ECJ cases decided/AG Opinion in 2019
- Campione d’Italia now part of EU Customs Union; new consumption tax
- Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down…
- Commission Implementing Regulation on expanding web portal on VAT rates in connection with e-commerce package
- Complete overview per Jan 16, 2020 of the Implementation of the Quick Fixes in the EU – 19 MS implemented
- Correlation table linking dual-use and customs codes
- ECJ C-19/19 – AG Opinion – Pantochim SA vs BE – Offsetting of cross border tax/VAT claims
- ECJ Case C-745/18 (Skarb Państwa) – Questions – Services of liquidator / trustee / curator (case removed from register)
- ECJ/CJEU Agenda – VAT cases scheduled until mid February 2020
- EU countries updated (or will update) their ECSL return form
- EU VAT Directive 2006/112/EU – Updated with E-Commerce Council Directives 2017/2455 and 2019/1995
- EU VAT Forum subgroup reports on prevention and solution of VAT double taxation disputes
- European Commission progress report on implementation of Union Customs Code
- European Parliament agrees with VAT exemption SME’s
- European Parliament reviews the initiative on controlling credit card companies
- Executive Note of the EU VAT Forum
- FREE Mass/Bulk validation tool to prove the validity of EU VAT numbers
- How Campione d’Italia quietly entered the EU Customs Union
- How to deal with the 4 quick fixes?
- If I carry out financial operations, am I required to apply the pro rata rule to settle the deductible VAT?
- Internal preparatory discussions on possible Free trade agreement between Europe and UK
- Member States combat E-Commerce VAT Fraud with Payment Data
- Overview of transposition status of the quick fixes
- Quick Fixes implementation – overview of the transposition into national legislation in the EU Member States
- Transitional period during which UK will still follow EU VAT legislation till end 2020 .. what is the legislative context?
- France Cracks down on VAT Fraud on e-commerce
- France publishes Guidelines for Online Platforms to Fight VAT Fraud
- France rejects withdrawal of VAT Fiscal Representative
- French Interoperability Charter sets an example for global e-invoicing
- Guidelines on French initiative to tackle VAT fraud on e-commerce
- Mandatory e-invoicing in France: implementation dates and potential models
- Public listing of non-cooperative online platforms
- US, France remain at an impasse over French DST
- VAT exemption for rebilling subsidiaries of insurance premiums
- Germany debates whether to increase VAT on meat
- Invoices: Federal Fiscal Court decides on the description for goods in the low-price segment
- Revised standards for storage of books, records and documents in electronic form
- Greek e-invoicing delayed
- Instructions on adjusting input VAT deductions on capital goods related to non-use
- Finance Act 2019 – VAT – Notes for guidance
- Regulation announced on the implementation of the Quick Fixes
- Clarifications provided regarding the retail export scheme
- Clarifications provided regarding the VAT grouping regime
- Clarifications provided regarding the VAT treatment of vouchers
- Clarifications provided regarding VAT deregistration
- Digital Services Tax enters into force as of 1 January 2020
- Enactment of Italy’s unilateral Digital Services Tax
- Esterometro listing of cross-border transactions now on a quarterly basis
- Italian VAT deregistrations and upcoming pre-completed VAT return
- Italy introduces proportional tax on plastic items
- New form of the Annual VAT return
- Place of supply for short-term hiring or leasing of pleasure boats and yachts is outside the EU
- VAT deduction on the import of goods
- VAT highlights of decree converted into law – No VAT rate increase in 2020
- Adjusted VAT rules for company bicycles
- Last Dutch VAT Return for 2019 – Correction based on the VAT Deduction Exclusion Decree and the private use of company cars
- Organize and coordinate multidisciplinary care for patients (‘chain care’) – VAT exemption applicable?
- Private use of company cars, clarified VAT treatment
- VAT correction for private use company car
- VAT receivable for previous years not offset against VAT due later year
- An adviser can re-invoice other people’s services
- Exceptions to split payment and payment to white list bills
- Link to the website of the Polish tax authorities on E-Invoicing for public procurement
- Ministry of Finance aims for introducing live VAT e-invoice reporting regime in 2021
- New bank accounts for VAT payments in Poland
- Not every contractor’s account must be checked on the VAT payers’ white list
- Poland has missed the 1st January 2020 deadline to implement the EU VAT Four Quick Fixes
- Polish bank account changes
- Polish live VAT e-invoices 2021
- Regulation on the new SAF-T structure
- Taxpayer acquitted because of a misunderstanding with the accounting office
- Update Polish Ministry on VAT Whitelist
- VAT cannot be recovered after the limitation period has expired
- White List – Companies suspend payments due to lack of bank account number
- White List Poland 2020
- Romania abolishes VAT split payment plans
- Romania abolishing VAT Split Payment System
- VAT split payment mechanism abolished
- Changes in VAT Rates
- Turkey‘s new 7.5% digital services tax will come into force on 1 Mar 2020 – it will be broader than e.g. French DST
- Turkey’s 7.5% Digital Services Tax to be effective 1 March 2020
- Apply for an exemption from Making Tax Digital for VAT for specific cases
- Changes to the VAT registration limits for overseas businesses
- HMRC Guidance – Claim VAT refunds from EU countries after Brexit
- HMRC Guidance – Point of Sale VAT Retail Scheme (VAT Notice 727/3)
- HMRC reviewed guidance on VAT bad debt relief
- HMRC site crashes on VAT deadline
- Implementation of the Quick Fixes in the UK
- Kickboxing company loses VAT dispute
- Legislation and guidance on EU VAT “quick fixes” issued
- Liability of children craft activity boxes containing zero rate and standard rate goods – mixed supply or single standard rate supply
- Rules on cross-border tax disclosure under DAC 6 refined
- Supply of payment ‘chips’ in clubs is not VAT exempt
- Upper Tribunal confirms e-newspapers qualify for zero rating
- VAT in 2020 – post-Brexit implications
- VAT Notice 700/7: Business promotions – updated
- VAT on holding company investment costs incurred within a VAT group is recoverable
- VAT rate for activity boxes for children (magazine and craft activities) – composite supply?
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MIDDLE EAST
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AFRICA
- 7.5% VAT Implementation In Nigeria To Commence February 1, 2020 – Finance Minister
- Nigeria’s new VAT rate kicked off Monday
- VAT in Nigeria now 7.5 percent as Buhari signs Finance Bill into law
- VAT increase will not solve Nigeria’s problems
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AMERICAS
- Canada Border Services Agency updates 2020 customs compliance verification list
- Important Cross-Border GST/HST Developments from 2019
- Important Financial Services GST/HST Developments from 2019
- Non-Resident Importers: Tips And Traps – Part II
- Noteworthy GST/HST Decisions in Real Estate from 2019
- Reminder for employers, indirect tax on employee benefits
- Latest VAT payers ‘blacklist’ (with businesses suspected of VAT fraud – no input VAT recovery allowed)
- Mexico issues Notice on new requirements for VAT on digital platforms
- VAT withholding on certain services
- Apple’s Sales Tax treatment of back-to-school gift card promotion rebuffed again on appeal
- How quickly can you register for sales tax in new states?
- Indirect tax developments from the Streamlined Sales Tax Governing Board and in Alaska, Colorado, Illinois, Michigan, Minnesota, Ohio, South…
- Iowa Gov Kim Reynolds asked lawmakers last Tuesday to consider increasing the state sales taxes by 1 cent
- Maryland Legislators Want to Tax Online Advertising
- Sales-Tax Ruling Strains Small Online Sellers
- Some out-of-state retailers/marketplace facilitators may soon be required to collect and remit local sales taxes in Alaska
- South Dakota v. Wayfair Economic Nexus Threshold Table
- State and Local Sales Tax Rates – Update Jan 1, 2020
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ASIA-PACIFIC
- China prepares to unleash artificial intelligence to catch tax cheats
- China Tax Agency Explains Circumstances for VAT Exemption for Cross-Border Services
- 931 GST fraud cases identified through data analytics
- A2Z TAXCORP LLP weekly GST Communique dated January 13, 2020
- Bajaj says need a GST cut, over-regulation killing auto industry
- Banks, telcos, and insurers may be exempted from GST e-invoices
- Branch eligible for input tax credit for GST paid by Head Office
- Distributers are liable to pay GST on Additional Discount Reimbursed
- E-Invoicing on India – updates week 3/2020
- Explained: Voting at the GST Council
- FAQs on e-invoicing under GST published
- Government may propose GST refunds on capital goods purchases to exporters
- GST flaws laid bare
- GST liability on Volume Sales Discount
- GST- Ten Matters to keep in mind in 2020
- GST Updates Jan 1 – 16, 2020
- Have you checked your GST ITC balance in e-Credit Ledger….??
- HC clears confusion over contentious issue of composite supply under GST
- Implementation of blocking facility of ITC by the GST authorities
- Industry body calls for reduction of GST on active pharmaceutical ingredients
- Input tax credit on promotional product
- ITC Restriction under GST to 10%
- Lease and rental services with or without operators under GST
- Reflections On GST Reconciliation Statement (GSTR 9C)
- Reverse Charge Mechanism in GST Regime with Chart – Updated till date
- Reverse Charge Mechanism on renting of motor vehicles – recent amendment
- Top 25 GST Rulings of Year 2019