Pakistan Pakistan Provides Deadline Extensions for March Sales Tax and Federal Excise Tax Returns for COVID-19 23 April 2020
Belgium Will you change your supply chain to benefit from a VAT and duty free importation into Belgium? 23 April 2020
Slovakia Slovak Tax Directorate published new guidelines regarding the treatment of vouchers 23 April 2020
Serbia Exemption with right to deduct input VAT for highway construction projects for which a public interest is determined is introduced 23 April 2020
Czech Republic Possibility to request partial refund of undisputed amount of input VAT during tax audit 23 April 2020
Austria Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested 23 April 2020
Croatia VAT exemption for supplies of goods and services in the public interest is granted to all entities regardless of their institutional form 23 April 2020
Croatia Threshold for VAT-cash accounting method increased from HRK 3,000,000 to HRK 7,500,000 23 April 2020
Austria Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT 23 April 2020
Austria Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country 23 April 2020
Austria Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable 23 April 2020
Austria Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991) 23 April 2020
Austria Purchase and resale of fuel through fuel cards in its own name and for its own account is a supply of goods and tmay qualify as a chain transaction 23 April 2020
Italy Update of technical requirements on SDI will not be enforced until 31 December 2020 23 April 2020
European Union ECJ case C-77/19 (Kaplan International Colleges UK Ltd) – Opinion – Application of VAT exemption to CSG; territorial application; distortion of competition 23 April 2020
European Union ECJ/CJEU – AG Opinion – C-312/19 – Valstybinė mokesčių inspekcija – Partnership, termination, who is liable, and to what extent? 23 April 2020
Czech RepublicEuropean Union ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner 23 April 2020
European UnionHungary ECJ C‑13/18 and C‑126/18 (Sole-Mizo) – Judgment – Interest paid on VAT refund 23 April 2020
Germany In catering, the VAT on food is to be reduced to 7% from July 1, 2020 until June 30, 2021 23 April 2020
United Kingdom HMRC Policy paper on call-off stock arrangements between the UK and EU member states 23 April 2020