Germany Retroactive correction of invoices is also possible in the input VAT refund procedure 18 February 2020
India Himachal Pradesh GST Appellate Authority sets aside penalty on typographical error in E-Way Bill 18 February 2020
European Union Watch out for intra-Community transactions: do you have the VAT number of your buyer? 18 February 2020
European Union E-commerce: European Council adopts new rules for exchange of VAT payment data 18 February 2020
BahrainSaudi ArabiaUnited Arab Emirates GCC Indirect Tax Weekly Digest – 18 February 2020 18 February 2020
World Overview of Global Recent and Upcoming developments on VAT liability on supply of Digital Services 18 February 2020
European Union ECJ/CJEU Agenda – Week 8 – 10 – Decisions expected on 6 cases, 3 AG Opinions & 2 hearings 18 February 2020
European UnionPoland ECJ C-48/20 – P vs. PL – Questions – Input VAT recovery relating to unduly invoiced VAT 18 February 2020
Belgium Draft law abolishing the certificate for the application of 6% reduced VAT rate for construction works 18 February 2020
European Union European Commission published roadmap to identify issues to solve relating to the digital platform economy 18 February 2020
Norway As of 2020, no VAT exemption of small consignments and exemption will be abolished in two stages, and a new simplified VAT registration scheme 18 February 2020
Germany Climate package – VAT on long distance rail journeys from 19 to 7% from January 1, 2020 18 February 2020
European Union VAT rates applicable to telecommunication, broadcasting and electronically supplied services 18 February 2020
United Kingdom UK customs and VAT treatment of imports and exports after Brexit transitional period – No postponed VAT Accounting 18 February 2020
Brazil São Paulo facilitates electronic commerce carried out by Simples Nacional companies 18 February 2020
Brazil Government of São Paulo now authorizes ICMS credit in case of returned merchandise regardless of the reason 18 February 2020
European Union ECJ/CJEU – C-895/19 – Timing of exercising right to deduct VAT on intra-community acquisitions of goods 18 February 2020