Below you will find all items we published in the past week.
Due to all the updates about Corona, we did not manage to share our newsletters of week 13 and 12, but you can find them here and here.
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TECHNOLOGY
- Are you reviewing and filing your VAT returns correctly?
- Beyond Tax Reliefs: The Impact of Covid-19 on E-Archiving
- Coronavirus Concerns for VAT Practitioners
- Coronavirus VAT Updates Now Available (1 April)
- COVID-19 tax relief roundup Apr 1, 2020
- COVID-19 VAT Cashflow Tips (Part One)
- COVID-19 VAT implications (updated 26/03/2020)
- Covid-19: a cross-jurisdictional tax update
- COVID-19: Global Tax developments
- COVID-19: Managing the impacts of COVID-19
- COVID-19: OECD Forum on Tax Administration publishes actions that tax administrations are currently taking to support taxpayers
- COVID-19: VAT – Fiscal Tool of Choice in Coronavirus Downturn
- COVID-19: WCO – Request to facilitate procedures relating to the ATA Carnet during the COVID-19 pandemic
- Covid-19—Protecting Your Business from VAT Fraud
- EY global tax policy tracker (update March 29)
- EY Tax Covid-19 Response Tracker (Update March 26, 2020)
- EY Tax COVID-19 Response tracker (updated till March 30, 2020)
- Global Update on COVID-19 Customs & Trade Measures
- Global VAT Updates relating to Covid-19
- IBFD’s free COVID-19 pandemic Tax News Service reports
- Navigating COVID-19 tax relief and incentives for companies
- OECD Country Policy Tracker
- OECD on Tax in the time of COVID-19
- WTO Customs valuation agreement
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EUROPE
- Austria introduces VAT measures due to COVID-19 crisis
- Ministry of Finance enables pharmacies to produce tax-free disinfectants
- Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods
- Corona measures by Belgian federal authorities
- COVID-19: Fast VAT refund of the February 2020 VAT return
- COVID-19: Special declaration or the first quarter of 2020 is postponed to June 20, 2020
- Royal Decree No 31 – Transactions performed by taxable persons not established in Belgium
- Royal Decree No 7 of 29 December 1992, on the importation of goods for the purposes of VAT
- Royal Decree No. 4, of December 29, 1969, regarding the returns on value added tax
- Tax measures in response to COVID-19
- VAT credit refund possibility announced in response to COVID-19
- VAT relief for medical and other protective equipment donated in response to COVID-19
- COVID-19 tax and VAT measures voted
- COVID-19: Possibility to delay payment of VAT
- COVID-19: VAT update Cyprus
- Cyprus implemented delays on penalties for VAT payments for all businesses
- COVID-19: Late filing of VAT returns, Electronic report sales during the period of the COVID-19 emergency
- VAT Remission on Gratuitously Provided Medical Goods
- ‘’VAT holiday’’ due to Corona
- Accordance launches COVID-19 EU tax authority tracker
- Call for applications to be member of the CESOP expert group
- CFE 4/2020 Opinion Statement concerning double taxation in VAT
- Coronavirus Guide – VAT Changes in Europe
- COVID 19 – Tax Measures taken by EU authorities
- COVID-19: DG TAXUD Guidance on customs issues and COVID
- Covid-19: European VAT awareness – overview COVID-19 measures
- COVID-19: Overview of VAT Payment Delay, VAT Submission Delay and Late Payment Penalty Removal
- COVID-19: Tax authorities tracker
- COVID-19: Temporary European VAT Reliefs
- COVID-19: VAT measures in Poland, Croatia, Czech Rep and Slovakia
- Dropshipping and VAT
- EU VAT Forum report on cross-border VAT disputes
- EU-Vietnam: Council gives final green light to free trade agreement
- Guidance on Customs issues related to the COVID-19 emergency
- New VAT Committee guidelines published
- Taxand firms respond to COVID-19 outbreak
- The Explanatory Notes on “2020 Quick Fixes” now available in 23 official EU languages
- VAT Exemption Thresholds in Europe
- VAT update re COVID-19
ECJ
- Agenda ECJ/CJEU till May 1, 2020 – 2 AG Opinion’s – 1 Judgment
- New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes
- ECJ cases C-45/20 and C-46/20 (Finanzamt N) – Questions – Input VAT, allocation of mixed used purchases to the business
- ECJ jurisprudence on VAT and financial or insurance transactions
- Flash Back on ECJ/CJEU Cases – Cancellation of reservations – Reservations get cancelled due to COVID-19 …. is VAT included in the taxable amount?
- Freedom of establishment reviewed by the European Court of Justice
- Coronavirus COVID-19 Tax Q&A: France
- COVID-19 Advisory – French VAT amendments cancelled
- Draft administrative regulations, scope of digital services tax
- France release draft guidance for Tax on Digital Services
- New guidelines for non-EU exporters released
- COVID-19 German State VAT Actions
- German Federal Ministry of Finance changes principles for VAT classification of rental and leasing contracts
- Late payment fines: Liability of a GmbH managing director for VAT debts
- VAT treatment of rental and leasing contracts as a supply or other service
- Clarification provided on deferral of Intrastat reporting obligations
- Proposal to allow Italy to continue to exempt SME but increase threshold from 65k to 100k EUR and apply e-invoicing obligations
- Summary of the main COVID-19 emergency measures in Italy
- COVID-19: Failure to file VAT returns within the normally applicable deadlines will not be fined
- COVID-19: VAT measures adopted in Luxembourg & suggestions to improve business’ VAT position
- Luxembourg announces economic stabilization and stimulus package in response to COVID-19
- A practical guide to VAT relief during the COVID-19 pandemic
- Actual use of VAT deduction allowed at bank
- COVID-19 VAT implications
- Dutch Customs supports companies in Covid-19 crisis
- Dutch Government updates tax and legislative measures in response to COVID-19
- Extension of payment for all income tax, corporate tax, VAT and payroll tax assessments can be applied for in one go
- Netherlands: Steps to take in case of VAT-payment problems
- Rental office exempt from VAT due to interest income from tenant
- Scammers pretend to be tax authorities
- VAT recovery allowed a bank, based on actual use
- COVID-19 VAT implications
- COVID-19: Further reduction of reduced to 7% for tourism, certain sporting activities, …. (proposal)
- Reduced VAT rate cut for a second time during the coronavirus crisis
- Stimulus measures regarding Swiss VAT and customs
- Poland to Require New SAF-T Document for VAT Returns
- Poland’s tax legislation to mitigate economic impact of COVID-19 enters into force
- Polish Official Gazette March 25 published a regulation implementing reduced VAT rates on specified goods and services
- Treasury delays VAT refunds
- When GST Refund not available for Exporters
- Additional simplification measures intended to adapt the compliance of reporting obligations (COVID-19)
- COVID-19 pandemic: deferral of VAT payment
- COVID-19 VAT implications
- COVID-19: flexibilization of VAT payments
- COVID-19: PDF accepted as electronic invoice during the months of April, May and June
- February monthly return may be delayed until 10 April 2020 due to Corona
- Possible extension of domestic reverse charge in Portugal
- COVID-19 VAT implications
- COVID-19: All tax obligations that have their due date after 21 March 2020 and that are unpaid are not considered to be unpaid
- Implementation of quick fixes and other VAT changes in Romania
- Reverse charge for import of test kits, medicine, disinfectants and protective equipment intended for combat of COVID-19
- Tax consequences of the COVID-19 pandemic on companies in Romania
- COVID-19 outbreak: Deferral of VAT payments
- COVID-19 VAT implications
- Tax payment delay in times of COVID-19 epidemic
- Compilation of the COVID legislative measures
- COVID-19 VAT implications
- COVID-19: Extension of the deadline for filing tax returns in the Canary Islands
- COVID-19: VAT financing tips for the COVID crisis
- COVID-19 VAT implications
- COVID-19: Deferral of VAT payments, retro-active applicable as of Jan 1, 2020
- COVID-19: Expanded possibility for a postponement of VAT-payments
- COVID-19: VAT deferral can only be granted for one accounting period if the company reports VAT on a quarterly basis
- COVID-19: Extension of VAT return filing deadlines
- Turkey publishes final General Communiqué on the Implementation of the Digital Services Tax
- Certain factoring transactions are not subject to VAT
- COVID-19: Financial penalties continue to be imposed for violation of VAT accrual, declaration and payment
- COVID-19: moratorium does not apply to on-site documentary VAT checks
- Free food for employees at the buffet table: what about VAT?
- Importing medicines and medicine: what is the VAT rate?
- Re-export operations: how is VAT calculated?
- 10 Key Questions About the British MTD System for Foreign Companies
- Booth – Penalty appeal struck out
- Chancellor waives duties and VAT on vital medical imports
- Coronavirus VAT deferment: Get the details right
- COVID-19 VAT implications
- COVID-19: Channel Islands: Tax relief provided by Jersey
- COVID-19: Making Tax Digital – HMRC announces deferment of digital links until 2021
- COVID-19: UK Government updates and clarifies its guidance in relation to deferred VAT payments
- COVID-19: VAT Payment deferral – it applies to all businesses with a UK VAT registration number including all overseas businesses who…
- Customs authorisations during the coronavirus (COVID-19)
- Extension of VAT exemption for management of investment funds
- FTT: FW Services Ltd – wholly unreasonable assessment
- FTT: RPS Health in Business Ltd, RPS Consulting Services Ltd – Exemption for occupational health services, single supply?
- HMRC Change of view on VAT status of car park contractor fines
- HMRC COVID response – digital links for MTD for VAT deadline extended
- HMRC Guidance on VAT payments on account
- Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19)
- Payment holiday applies to all businesses that are registered for VAT in the UK
- Temporary import VAT & Duty relief for some medical supplies
- The Channel Islands Jersey delays Goods and Services Tax payments during the coronavirus crisis
- The UK introduces Digital Services Tax
- UK MTD for VAT digital links postponed to April 2021 due to COVID-19
- Updated draft legislation and guidance on digital services tax issued
- VAT Cashflow planning: COVID-19
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MIDDLE EAST
- COVID-19: GCC – Summary of the tax measures in the Gulf
- Package Scheme of Incentives to combat COVID-19
- Mistakes Businesses Can Make Related to VAT and their Penalties
- Rent Free During COVID 19 Pandemic– Is It Deemed Supply and Taxable?
- UAE VAT Update – VAT Administrative Exception
- VAT on the Recovery of Salik: A Dilemma between Reimbursement and Disbursement
- VAT Refund in UAE for New Residences
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AFRICA
- Kenya President Announces Tax Relief Measures Due to Coronavirus
- Kenyan Government introduces tax measures in response to COVID-19
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AMERICAS
- COVID-19: Filing of VAT monthly tax obligations due in February and March 2020 can be deferred until May 2020
- Delayed tax filings and cut rates to help businesses during the COVID-19 crisis
- Payment of ICMS debts through court orders
- Return Deadlines Extension for Taxpayers under Simplified Regime due to COVID-19
- The long expected Brazilian tax reform – objectives, challenges and pitfalls
- Canada GST and Provincial Sales Tax COVID-19 measures
- Canada Revenue Agency announces additional filing deadline extensions
- COVID-19 – Increase to the GST/HST credit amount
- COVID-19 – Sales Tax Changes in British Colombia
- COVID-19 sales tax relief in Canada
- COVID-19: Canada announces deferral of customs duties and import GST payments
- COVID-19: deferral of the GST/HST payments until June 2020
- CRA & Quebec Offer GST/HST and QST Relief
- PST on sales by non-resident providers of digital services to consumers in British Columbia per 1 July 2020
- COVID-19: Donations for the National Coordination for Disaster Reduction of Guatemala, churches, etc will be exempt from VAT and…
- Delays on VAT declarations to assist businesses coping with COVID-19
- Puerto Rico Treasury Further Extends Filing Deadline for IVU Returns, Payments Due to Coronavirus
- Puerto Rico’s Treasury Department announces additional extensions for various returns and payments and provides special cash flow…
- Coronavirus: S.A.L.T. Select Developments – Tax Payment and Return Filing Responsibilities – Supplement #2
- COVID-19 and Sales/Use Tax Issues to Consider
- COVID-19-related sales/use tax issues to consider
- Florida extends filing deadline, waives penalties
- March Roundup: Sales tax changes
- Maryland General Assembly Votes To Adopt Digital Advertising Gross Revenue Tax & Expand Sales Tax To Digital Products
- New to takeout and delivery? Here’s how to tax those sales
- Postponed payment, reporting date for TTB excise taxes (COVID-19)
- Sales tax rate changes, April 2020
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ASIA-PACIFIC
- COVID-19: an entity is entitled to receive a refund it will be paid within 14 days
- How do you apply GST to barter arrangements?
- Beijing extends subsidies, tax exemption for EVs; cuts VAT on used vehicles
- China VAT Incentives to Help Business
- COVID-19: Tax Declaration Deadline for April Delayed to 24th Day
- 5% GST applicable on Supply of Waste Paper and Transportation Services received from GTA
- A2Z TAXCORP LLP weekly GST Communique dated March 30, 2020
- COVID-19: GST Council postpones e-invoicing, QR code and e-wallet scheme in India
- COVID-19: Indirect Tax measures
- COVID-19: Recent changes in due dates relating to GST returns
- Equalization levy on e-commerce supply or services introduced
- Impact of GST on Advances/Security Deposit Etc.
- India Amends E-Invoicing Rules
- Indian Government Issues Certain Tax and Other Regulatory Relaxations in view of COVID 2019 Lockdown
- Input Tax cannot be denied merely because invoice bears handwritten serial number
- Input Tax Credit Is A Form Of Concession Not A Right (Bombay High Court)
- List of financial relief provided on GST or indirect tax
- Mobile phone makers seek rollback of GST increase
- Relief Measures Announced In The Areas Of GST, Customs And Foreign Trade