Below you will find all items we published in the past week.
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- Is Digital Service Tax a VAT regime ?
- Non-resident digital service providers obliged to register for VAT – New countries from January 2020
- RA-GAP VAT Gap Estimation Model: Learn how to use the VAT gap estimation model used by the IMF
- Surviving regulatory and policy change in indirect tax
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EUROPE
- Changes in the VAT legislation in 2020 and 2021
- Purchase and resale of fuel through fuel cards
- Taxable amount is amount received, even in case of overpayments
- Triangular simplification is applicable if the middleman is registered in the country of destination
- New statistical reporting obligations for large VAT Groups
- VAT calendar 2020 – Declaration and payment
- Cyprus Tax Agency Issues VIES Call-off Stocks Arrangement Guide
- Cyprus Tax Department Issues 2020 VIES Guide for Traders
- Information leaflet in respect of the VAT Call Off Quick Fix simplification
- Debates regarding Benefits Cards
- Opinion of the General Financial Directorate regarding fuel cards
- Tax administration clarifies VAT amendments
- Tax administration clarifies VAT amendments – Correction of tax base for unrecoverable debt
- Agenda of the ECJ/CJEU – Week 3 till week 6 – 5 Hearings and 1 AG Opinion expected in VAT cases
- Brexit’s Impact on VAT Triangulation
- CJEU: VAT on assignment of debt recognised in enforcement proceedings
- ECJ C-21/20 – Questions – Balgarska natsionalna televizia vs. BG
- ECJ case C-655/19 (LN) – Questions – Property acquisition under enforcement procedure and subsequent sale; economic activity?
- ECJ case C-756/19 (Ramada Storax SA) – Questions – Restrictions to VAT adjustments for bad debt relief; insolvency proceedings in…
- ECJ case C-812/19 (Danske Bank) – Questions – Cross border VAT group (reverse Skandia situation)
- ECJ/CJEU: VAT on assignment of debt recognised in enforcement proceedings
- Ecofin meeting – January 21, 2020 – Poland ask to accelarate the work on VAT rates
- Electronic invoice in public administration 2020
- EU countries need to update their EC Sales Listing – Belgium & Slovakia already did
- First four new VAT cases raised to the ECJ in 2020
- For businesses relying on EU tax directives, what happens after Brexit?
- From 1 January 2020, Campione d´Italia and the Italian parts of Lake Lugano will be part of the EU customs territory. The regions are still…
- Intrastat thresholds and deadlines for 2020
- Mind The VAT Gap: More Effective Consumption-Tax Collection Can Improve Eurozone’s Public Finances
- Overview of VAT questions raised to the ECJ in 2019 (status Jan 21, 2019)
- Quick fixes. Mandatory VAT ID number for tax exemption for EU deliveries
- Recent developments: Complex reporting requirements in the European Union
- Referral to ECJ – Time of input tax deduction at the time of the supply or payment?
- Referral to ECJ – VAT grouping & partnerships
- Tax avoidance and evasion costs EU 170 billion euros a year, says Poland
- Updates on DAC6 implementation in the EU Member States
- VAT deduction in case of incompliant invoice
- French new measures since 1 January 2020 applicable to companies acting as online platform operators
- Online platforms, XML format for reporting before 31 January 2020
- Update on digital services tax
- Guidance on the different possible scenarios of the Brexit negotiations
- Hungarian E-Tax Story: From VAT Ledger to Real-Time Invoicing
- Clarifications provided regarding the retail export scheme
- Details of digital services tax
- Italy confirmed planned VAT rise from 22% to 25% (Jan 2021), and then to 26.5% (Jan 2022)
- New dates set for mandatory e-ordering in Italy
- New Digital Service Tax entered into force in Italy
- Overview of tax measures, effective 1 January 2020
- Issuing VAT identification number to starting entrepreneurs can take longer in January (update)
- VAT adjustment private car
- A receipt with tax identification number will not always replace an invoice
- Cash registers in the form of software will not be for everyone
- Favorable judgments for taxpayers involved in VAT carousels
- General interpretation: VAT rate for the storage of financial instruments
- How to include a receipt with the buyer’s NIP in JPK_VAT?
- Interpretation Note Clarifying VAT on Storage Services for Financial Instruments
- Draft ordinance issued on the implementation of the Quick Fixes
- Finance increased VAT repayments by more than 60% in November-December
- Project for an update of the D394 form (Local sales and Purchase listing) by declaring in special boxes transactions with affiliate businesses
- SAF-T will become operational from the summer of 2021
- New VAT rules affect periodic compilation
- Sweden Tax Agency Explains Cross-Border Sales in Chain Transactions
- Sweden Tax Agency Explains VAT Exemption on Cross-Border Sale of Goods
- £300k VAT fraud puts farmer in jail
- A New Approach to VAT Recovery
- Brexit – concern has been expressed that the UK may be heading for a “no deal” exit at 31 January 2020
- Brexit Checklist for Technology & Communications Businesses
- Brexit update: Indirect Tax Impact of Intra-Community trade
- Brexit: until the end of 2020, no change in trade relations with the UK
- Children’s activity boxes – Single standard rated supply or mixed separate supplies?
- Final EU mandatory disclosure rules regulations published
- Full VAT recovery for private equity funds?
- Guidance: VAT from services abroad
- Limitation on deduction of input tax on hired cars
- Making Tax Digital: Are you Ready for Phase 2?
- No input tax restriction for real estate Limited Partnership Fund
- No input tax restriction for UK real estate limited partnership fund: First-tier Tribunal
- Pay VAT when you sell digital services to EU customers after Brexit
- Recovery of VAT costs in VAT group
- Subjects normally taught in schools – The Premier Family Martial Arts case
- The VAT Act is “Always Speaking”
- Update on treatment of credit notes for VAT
- VAT in 2020: What you need to know?
- Will there be VAT increases to pay for corporation tax cuts?
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MIDDLE EAST
- Bahrain clarifies VAT on education and simplifies returns
- Businesses with annual supplies less than BHD 100,000 will be able to submit a VAT return on an annual basis
- NBR releases Public Clarification on Proportional Deduction Ratio for Input VAT
- Minister of commerce and industry: 5% VAT in the beginning of 2021
- Oman expected to implement VAT in 2021
- Introduction of a six-month Voluntary Disclosure Window (for customs duties)
- Saudi Arabia VAT laws get supply, real estate updates
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AFRICA
- Collection of VAT in Hotels, Restaurants and Event Centres is Unconstitutional: Nigerian Federal Court
- Nigeria Federal High Court rules VAT unconstitutional for hotels, restaurants, and event centers
- Nigeria’s Finance Bill, 2019 signed into law
- Review of tax and regulations for 2019, outlook for 2020
- The new VAT regime and the potential implications
- Why we exempted basic food items, tuition fees, and others from VAT
- Digital Services Taxation
- Digital Services VAT and Who Needs to Register for it
- Economists fear VAT could be hiked in February
- New tax app launched in SA to make VAT easy
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AMERICAS
- Dominican Republic’s National Council of Free Trade Zones of Exportation modifies VAT exemption card validity period
- VAT exemption card validity period
- Detroit nexus case remanded to address Wayfair
- Georgia will not increase Sales Taxes
- Georgia: House and Senate passed measure requiring marketplace facilitators to collect sales tax on behalf of third-party sellers
- How tangible machinery became intangible for tax purposes
- Illinois enacts fix to post-Wayfair nexus law
- Indirect tax considerations in M&A transactions in a post-Wayfair world
- Lawmakers consider raise in Kentucky sales tax
- Missouri budget director: Online sales tax could garner $80M
- North Carolina becomes the latest state to impose sales tax collections obligations on marketplaces
- Philadelphia adopts Economic Nexus Provisions for business income and receipts tax
- Sales tax increase proposed in Kentucky
- Sales tax obligations per 1 January 2020 in various US States
- Washington denies “Human Effort” exclusion to online research service
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ASIA-PACIFIC
- ATO rulings and guidance re creditable purpose of acquisitions in a credit card issuing business and GST apportionment for financial…
- GST at settlement processing delays
- Key topics discussed at the GST Stewardship Group meeting 27 November 2019
- 18% GST applicable on entry fee and amusement facility in public park
- 51 associations meet Police Commissioner against harassment and corruption by GST officials
- A2Z TAXCORP LLP weekly GST Communique dated January 20, 2020
- Building completion and finishing services are single (composite) service, subject to 18% GST
- CBIC Clarification w.r.t. exemption on import of gifts
- Gig economy workers may soon have to register under GSTN
- Goods imported as gifts can be exempt on payment of full applicable fees
- GST on Ocean Freight – A failed Tax Adventure?
- GST returns can now be filed in a staggered manner
- GST: Film And Entertainment Industry
- GSTN has issued FAQ and User Manual for New Return Dashboard
- Guidelines on implementation of recent legislative changes to Import Declaration Fee
- Indian VAT updates by TaxGuru & Taxscan – week of Jan 20, 2020
- Lawyers get service tax relief
- Marketing And Promotional Services Do Not Qualify As ‘Intermediary Services’ (Maharashtra AAR)
- One-fifth taxpayers file return on last day despite tech glitches: GSTN
- Tax withholding on year-end, GST and composite supplies
