Below you will find all items we published in the past week.
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- Confronting tariffs – “trade war” considerations
- E-Invoicing & VAT Compliance Calendar 2020
- VAT Process in the Digital Tax Environment
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EUROPE
- New statistical reporting obligations for large VAT groups introduced
- VAT Grouping in Belgium and the Netherlands
- US against Czech on Introduction of Digital Tax
- US government files official protest against the Czech digital tax
- Brexit – European Union (Withdrawal Agreement) Act 2020 enacted
- Brexit – FAQ
- Brexit – The end of uncertainty?
- Brexit deal cleared by EU Parliament; UK set to leave Friday
- Brexit news latest: EU officials sign-off Withdrawal Agreement bill
- Change to customs and VAT territory leads to creation of local consumption tax
- Digital Services Taxes in Europe
- E-commerce package and exchange of payment information in e-commerce
- EU VAT Directive may still apply in the UK until the end of 2020
- European Commission issues letters of notice to 14 Member States for failure to implement Quick Fixes
- European Commission’s preparatory slides on governance and structure of the legal relationship post Brexit
- European electronic invoicing, things to know
- European Parliament publishes recommendation on EU-UK Withdrawal Agreement
- European Union – Proposal on VAT Rates
- Good things to remember – about VAT rulings for EU cross border transactions
- Good things to remember about … SOLVIT
- Good things to remember about EU VAT invoicing rules
- History of the EU VAT system
- If I carry out financial operations, am I required to apply the pro rata rule to settle the deductible VAT?
- Nearly half (46%) of European organisations not confident in e-invoicing compliance due to a lack of experts and resources
- New VAT rules for E-commerce in the EU
- No slowdown in unilateral tax measures targeting digital activities in 2020
- Partial deduction of VAT and financial operations, gross or net amounts?
- PWC digital newsletter on DAC6 developments in Europe
- The European Union (Withdrawal) Act 2018 (Commencement No. 5, Transitional Provisions and Amendment) Regulations 2020
- Transitional period Brexit: will UK still benefit from EU FTA’s with third countries?
- UK HMRC provides guidance to EU businesses and removes opportunity for advance VAT registrations
- VAT rate changes 2020
- 2020 finance law includes changes to VAT rules
- E-invoicing in France also for B2B e-bills by early 2025
- French Finance Minister confirms temporary suspension of Digital Services Tax
- Changes to indirect tax rules aim to stimulate the economy
- Greece publishes Reduced VAT Rate Guide
- Procedure to suspend VAT liability on construction services
- Italy plans to increase VAT rates in 2021
- Customs authorities guidance on Brexit
- Italy enacts new VAT provisions including postponement of rate increase
- Italy passes new Value-Added Tax measures
- Online marketplaces merely providing introduction between sellers and consumers not subject to new transaction reporting requirement
- VAT group update for non-resident companies
- Luxembourg clarifies extension of super-reduced VAT Rate to activities of performers
- Super-reduced rate applicable to ”’performers”
- Advice to raise questions to the ECJ about wrongfully not claiming input VAT on basis of the revision scheme
- Company pension fund not exempt from VAT
- Delay in issuing new VAT ID also in February
- Dutch Tax Authorities publish FAQ on DAC6 Reporting Requirements
- Active payer List/White List – FREE tool to validate correctness of bank accounts
- Changes to Poland reduced VAT rates per April 2020
- Documentation of intra-Community deliveries in Poland as of 1 January 2020
- Issuance of two invoices can avoid split payments
- New types of JPK_VAT files instead of VAT returns – Complexity vs simplification
- Polish Minister of Finance’s opinion on the split payment mechanism
- Sealing the tax system in Poland – introduction of VAT white list of taxpayers
- Virtual cash registers and e-receipts are getting closer
- Whitelist – moment expense is booked is decisive
- British charities ignoring Spanish VAT laws by not charging VAT on sales of donated goods in Costa Blanca shops
- Expenses related to claims insured by an insurance company should be considered as exempt from VAT
- Spain doubles VAT on ‘Unhealthy Food’ to prevent obesity
- Ukraine introduces 20% Digital Services VAT
- Ukraine mulling over VAT on IT corporations’ services, following Russia’s example
- Brexit explained
- Brexit Withdrawal Agreement, future trading relationship and VAT implications
- Drag lifts at snow dome qualified for reduced rate: Upper Tribunal
- First-Tier Tribunal: A&S Import and Export Trading Ltd. – Evidence held to support zero-rating of exported goods
- First-Tier Tribunal: Alternative Investment Strategies Limited – insufficient evidence to support VAT recovery on accommodation costs
- Free hospital car parking could produce massive VAT bills for NHS trusts
- HMRC has a lot of explaining to do on its latest tax ‘facts’
- HMRC sends letters to businesses about trade arrangements after the UK has left the EU
- Marlow Rowing Club: reasonable excuse for issuing zero-rating certificate
- Metropolitan International Schools: HMRC not required to give notice
- Notice to exporters 2020/03: exporting and trading items subject to strategic controls during the transition period
- Time for online marketplaces to collect and remit VAT
- UK Exit: What customs & global trade rules apply in EU to UK & UK to EU trade from 1 Feb 2020?
- UK HMRC provides guidance to EU businesses and removes opportunity for advance VAT registrations
- UK trade agreements with non-EU countries
- Updates on VAT appeals
- VAT Recovery via partnership
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AFRICA
- VAT considerations for Oil and Gas Companies in the Finance Act 2019
- Widening the Tax Net in Nigeria – Is an Increase in VAT Rate the way to go?
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AMERICAS
- 5 Predictions for Sales Tax in 2020
- EU Export Licenses – Pressure on EU countries by US on export to China
- Massachusetts: second phase of the proposal requires retailers and credit card processors to capture sales tax at the moment of purchase
- Nebraska proposes “consumption tax”
- New York Tax Appeals Tribunal denies Sales Tax Refunds on device sales in gift card promotion scheme
- New York Tax Tribunal denies Sales Tax Refund to Apple
- Raising revenue with a progressive-value added tax
- South Carolina issues Sales Tax Ruling taxing tobacco rebates/refunds
- Utah lawmakers promise to repeal sales tax reform
- Washington Supreme Court reverses decision that retailer may claim bad debt refunds on defaulted private label credit card payments
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ASIA-PACIFIC
- GST refunds for returned imported goods
- Transfer pricing and GST implications for brand equity payments
- A2Z TAXCORP LLP weekly GST Communique dated January 27, 2020
- CBIC implements automated clearance facility for imports
- E-invoicing set to drive a major business proccess change
- FAQ on proposed e-invoicing system
- Government staggers GST Return filing deadline to ease load
- GST Credits of 2000 Companies have been blocked due to mismatch in GST Filings and Returns
- India compulsory e-invoices April 2020
- Mutual fund distribution and advisory services should be exempt from GST, says Abhinav Angirish
- Pre-sales marketing services by subsidiary to foreign parent company are intermediary services
- Tax Authorities to block GST credit for more than 1,000 Taxpayers
