Below you will find all items we published in the past week.
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- Coronavirus: Global Guide to Tax Changes
- COVID-19: Global Tax Developments Summary
- EY Tax COVID-19 Response Tracker (updated till April 2, 2020)
- Get a full global overview of COVID-19 relief schemes
- Overview of Global Recent and Upcoming developments on VAT liability on supply of Digital Services
- Why VAT Holidays May Not Be a Good Idea During Coronavirus
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EUROPE
- Austria Digital Services Tax – Update for the Digital Economy
- COVID-19: Compensation, cancellation fees, and frustrated expenditure, Uncollectible receivables
- Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods
- COVID-19: Tax administration adjusts a number of flat rate schemes for the first quarter
- New proposal to allow businesses to pay VAT on sales invoices until customers have settled the liability
- VAT update COVID-19
- Covid-19 is «pushing» for the use of Electronic Signatures
- COVID-19 measures enacted: VAT payment deferral to 10 November 2020
- Temporary deferral of VAT payable
- VAT provisions on bad debt relief
- COVID-19: Possible waiver of penalties
- VAT and duty exemption on goods imported to CZ related to SARS-CoV-2 pandemic
- VAT pardon on free provision of COVID-19 related goods
- VAT rates changes in the Czech Republic from 1 May 2020
- An overview of the Intra-EU Supplies in the ECJ Case law on VAT
- Coronavirus: European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
- COVID-19: Customs and import sales tax exemptions as well as other measures in goods traffic
- COVID-19: Customs issues – E-commerce – Empowerment for customs representation
- COVID-19: European Commission grants exemption of import duties and VAT on the import of goods
- COVID-19: Quick Fixes and the lack signature on documentary proof for the VAT zero-rating of IC supplies .. a problem
- Dentons launches VAT ID Number Checker – validation VAT numbers in EU cross border trade
- E-commerce: VAT on sales of imported goods. Year 2021?
- EU VAT Committee – place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar…
- Remember: Explanatory notes of Council Directive 2010/45/EU – pdf’s allowed to be qualified as e-invoices
- VAT and the Virus (introduction of its one-stop-shop (OSS) VAT e-commerce package)
- Overview of COVID-19 virus relief measures in other CEE/SEE countries
- Coronavirus Guide – VAT Changes in Europe (update 6 April)
EUROPEAN UNION COURT OF JUSTICE
- ECJ/CJEU Agenda till May 6, 2020 – Dong Yang (C-547/18) decision on May 6, 2020 & 4 other decisions expected
- Supreme Court: Zipvit Limited v HMRC – ECJ referral
- COVID-19: Administration proposes new practical provisions for companies facing difficulties
- COVID-19: No regularization of VAT for donation of goods to health and elderly organizations
- COVID-19: No specific measures, though VAT cash flow incentives are available, some upon request
- COVID-19: Only VAT measure … Companies can request the speeding up of the processing of tax credit refunds such as those relating to VAT
- COVID-19: PDF / Scanned paper invoice accepted as electronic invoice
- COVID-19: tolerance measure applicable to digitized paper invoices sent by email
- Joint liability for VAT of online platforms
- VAT on margin: the condition of identity of the property is validated by the State Council
- 2019 annual VAT return deadline is postponed until 31 May 2020
- COVID-19: Options to delay VAT declarations and related payments and No VAT on donations for disinfect and masks/protective wear
- Federal Fiscal Court rejects special calculation of the deductible proportion of input VAT used by credit institutions (Philipowski method)
- German Ministry of Finance (BMF): no VAT on donations during the crisis
- German Ministry of Finance published FAQ letter in relation with Covid-19 tax reliefs
- Germany Publishes Overview of Tax Measures to Assist all Businesses Affected by the COVID-19 Pandemic
- Tax Court of Lower Saxony: VAT group also covers non-economic activities
- COVID-19: How to reduce and defer your VAT liability
- Extension on late VAT (COVID-19) payments includes April instalments
- Manual created on VAT grouping
- VAT Tax and Duty Manual has been updated to include a new chapter detailing the VAT treatment of VAT Groups
- COVID-19: Heal Italy decree-law: Offset corporate tax credits with VAT & non-resident enties without fiscal representative can not…
- Italian VAT deregistrations and upcoming pre-completed VAT return
- Ruling on integrated logistics services
- Suspension of the payment of VAT will be extended for the month of April and May 2020
- Tax office confirms non-resident VAT payers have not been provided with delays on returns or VAT payments
- Comparison between cash register and administration shows that not all turnover was reported
- General management decisions in Curaçao: place of supply outside NL
- More flexibility to look at actual use to calculate the pro rata for input VAT recovery?
- Offering online services during the corona crisis; VAT consequences?
- Reduced rate for the supply of CBD oil
- VAT consequences for issuing vouchers due to COVID-19
- VAT deductible if legal entity pays invoice on behalf of shareholder?
- VAT measures extended to other sectors, including: gambling; insurance premium tax; accomodation taxes; environmental taxes; excise…
- Years of imprisonment for international VAT fraud
- COVID-19: Approved: application of the 6% rate with effect from 1 April until 31 October 2020
- Norway takes additional measures in connection with COVID-19
- Reduction of the low VAT rate (incl. passenger transport, accommodation, cultural sector) from 12% to 8%
- COVID-19: 0% VAT rate applicable on medical devices and medicinal products such as disinfectants, masks and protective suits
- COVID-19: Treasury wants more time for tax refunds
- Laptops still with a higher VAT rate
- Ministry of Finance confirms postponing the date of entry into force of the new JPK_VAT with the declaration
- New JPK_VAT templates with declaration available on ePUAP
- Reporting VAT payments to businesses (‘white list’) extended from 3 days to 14 days after payment
- Scientists will support MF in detecting excise and VAT fraud
- Updated Questions & Answers about the list of VAT payers
- A Pandemic, several solutions in the area of VAT
- COVID-19: Mandatory B2G e-invoicing has been postponed to 1 January 2021 for large enterprises
- COVID-19: Measures on tge payment of VAT and periodic VAT declarations
- February monthly returns and associated payment delayed
- Portugal mandatory B2G e-invoicing has been postponed to 1 July 2021 for small and medium enterprises with the announced new measures…
- Promotion of card-based payments during COVID-19 pandemic
- Taxpayers exempt on their operations – threshold increased to 12,500 EUR
- Analysing new bills on digital services and financial transactions
- Canary Islands. Postponement of IGIC and duties on imports
- COVID-19: Deferment is granted for the customs and tax debt on importation of goods
- Import VAT and customs duties six-month deferments are now possible for amounts between €100 and €30,000
- Businesses below SEK 3mio yearly turnover may switch to cash scheme, SMEs below 1million may extend reporting period
- COVID-19: VAT accounting during the corona crisis
- COVID-19: Default interest rate for VAT & other taxes decreased to 0% till Dec 31, 2020
- Federal Customs Administration supports companies
- Suspension of import duties on certain medical goods from 10 April thru 9 October 2020
- COVID-19: deferment period for VAT on delivery of goods destined for export extended
- Goods intended for export enjoy VAT payment deferment for the exporters purchasing them (to avoid VAT credits) – extended.
- Turkey postpones submission deadlines of e-ledgers due to COVID-19
- Advance (prepayment) returned to buyer: VAT consequences
- Calculating an adjustment to a consolidated tax invoice
- CMU has updated the list of VAT exempt goods for the fight against coronavirus
- COVID-19: improved taxation of import duties and VAT on medical supplies
- Exemption from VAT on the supply of medicines and medicine: implications for seller and buyer
- How to determine the tax point when delivering goods by courier
- Sales of imported goods: how to determine the VAT tax base?
- The council is proposing to change the VAT tax rules for importing cars
- VAT payer tax ID
- Andrew Macnab, representing HMRC, successfully defends Virgin Media’s appeal over VAT on Prompt Payment Discounts
- Correction of errors
- COVID-19 & HMRC Payments: Our summary for you
- COVID-19: Barristers and advocates: Temporary changes – send any forms, returns or correspondence by email to HMRC.
- COVID-19: HMRC Announces its Approach to Company Residence – No risk for Fixed Establishment
- Crowdfunding – What is taxable?
- HMRC Guidance: correct errors on your VAT Return
- HMRC urges businesses using VAT deferral to cancel direct debits
- HMRC: Registration applications, exceptions and changes
- Latest HMRC VAT Q&A on COVID-19: Clarification on VAT payment deferral
- Learning Centre (Romford) Ltd v HMRC: Welfare exemption does not breach fiscal neutrality
- The key rules of the VAT cash accounting scheme
- VAT and Duty on exports and imports post Brexit – a summary
- VAT error notifications by email only
- VAT Notice 700/22: Making Tax Digital for VAT – Updated
- VAT treatment of coronavirus grants
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MIDDLE EAST
- COVID-19: Extensions to deadlines included in the tax laws, Updated reporting and payment deadlines for VAT for January and February 2020
- Israel defers periods for certain tax procedures in response to COVID-19; additional tax relief published
- Israel on the road to Continuous Transaction Controls (CTCs)
- Non-Resident Businesses may become eligible for VAT Refund in KSA
- Saudi Arabia temporarily waives penalties for amending prior filing positions and offers additional filing relief
- Saudi Arabia VAT refund for non-resident businesses
- Bad Debt Relief
- UAE VAT treatment on temporary export and re-import
- VAT treatment on temporary export and re-import
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AFRICA
- Interchange fees received by issuing banks are exempt from VAT
- Stockbrokers threaten to load VAT on investors
- COVID-19: Accelerated VAT refunds and payments for goods and services supplied to the Government
- COVID-19: Payment of all overdue and undisputed VAT refunds will be accelerated
- Namibia implements measures to mitigate impact of COVID-19 on tax administration
- VAT and exchange rates and currency fluctuations (COVID-19)
- VAT exemption and Customs Duty rebate on importation of essential goods
- VAT exemption on “essential goods” and full import duty rebate on importation during the COVID-19 pandemic
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AMERICAS
- COVID-19: Deadlines for payment of VAT deferred
- Sao Paulo State Authorities establishes new procedures for importing goods within the state
- Canada Updates COVID-19 Economic Response Plan Including GST/HST and Customs Deferral
- COVID-19: Businesses may defer certain GST/HST* and QST** payments and remittances until 30 June 2020
- Guidance: GST/HST credit for individuals and families with low and modest incomes
- Indirect tax measures in response to COVID-19
- Manitoba Retail Sales Tax Rate Decreases to 6%
- PST relief measures updated in Saskatchewan (COVID-19)
- Reminder for businesses of indirect tax obligations (COVID-19)
- Saskatchewan allows monthly PST payers to delay paying their February, March and April taxes
- 6-month payment plan for small enterprises, airlines, holiday operators, agriculture and exporters
- Ecuador Provides Tax Payment Deferral for COVID-19
- Georgia: from April 1, 2020, many food delivery platforms, lodging facilitators, and rideshare marketplaces must collect and remit sales tax on…
- Illinois Sales Tax Deferral For Bars And Restaurants Due To Coronavirus Outbreak
- Sales tax liabilities of marketplace facilitators (South Carolina, Tennessee, Washington State)
- Small businesses in California have an additional three months to file returns and pay taxes
- Vertex Webinar: How to Conduct a Reverse Sales and Use Tax Audit Learn how to reduce risk and improve compliance
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ASIA-PACIFIC
- China Announces Increased Export VAT Refund Rates
- COVID-19: exempting small-scale taxpayers from VAT in Hubei. VAT rate for small taxpayers outside Hubei has been lowered from 3 percent…
- Hong-Kong: Revised guidance, taxation of digital economy and intersection with transfer pricing
- Advisory to Users for Extending Validity of E-way bills
- All You Need to Know about the GST Filing Dates extended for providing relief to due to COVID-19
- CBIC allows traders to import, export goods without furnishing bonds
- COVID-19: Customs, GST Refunds to be released immediately
- COVID-19: Exempted on import of ventilators, facemasks, etc and inputs for manufacture of these items
- Cryptocurrency and blockchain can solve the GST credit logjam affecting India Inc
- E-way Bill won’t be expired during Lockdown Period
- E-way bills will not automatically expire
- Govt extends Timelimit for GST Proceedings and Appeals
- Govt. exempts Customs Duty, Health Cess on Import of COVID-19 Test Kits, Ventilators, PPE, Face Masks
- India Equalize levy on e-commerce supply or services
- India’s indirect tax numbers set to go haywire
- Remuneration paid to directors to attract GST: AAR
- Supply of Intermediary Export Services Taxable under Forward Charge Mechanism and not IGST under RCM
- Tax Invoice, Debit Note and Credit Note under GST
- WHT at a rate of 1% applicable to payments made by an “e-commerce operator”
- Consumption of foreign intangible goods or services in Indonesia through an e-commerce system subject to VAT
- Guidance for VAT-able entrepreneurs in Special Economic Zone (SEZ)
- Indonesia taxes tech companies through new regulation
- Indonesian Government regulation in lieu of law issued
- Preliminary VAT refund following low-risk VAT entrepreneur (“PKP”) procedures (i.e., one-month refund process)
- VAT on foreign electronic services update
- COVID-19: Late voluntary elections for consumption taxes, Tax return filing deferrals
- Japan Tax Agency Issues FAQ on Tax Filing and Payment Extensions in Response to COVID-19
- Sales Tax guide on refund, drawback and appeal
- Submission and payment guide on digital services by foreign service providers
- All GST returns and related payments due by 11 April have been postponed until 11 May 2020
- COVID-19 VAT (GST) implications
- GST Guide on Attribution of Input Tax (Sixth Edition)
- GST rate will remain at 7% until 2021, but will increase to 9% sometime between 2022 and 2025
- GST: Partial Exemption and Input Tax Recovery (Sixth Edition)
- New boxes in GST return
