Below you will find all items we published in the past week.
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WORLD & TECHNOLOGY
- 8 Reasons to Automate VAT Reporting
- The Move to SAP S/4HANA: Learn why Tax & IT need to work together to transform your indirect tax operations.
- Costa Rica to become 38th member state of OECD – who are the other members?
- COVID-19: Global measures taken on VAT rate reductions, exemptions and donations (Status May 15, 2020)
- EY Global Tax COVID-19 Response Tracker – updated till May 18, 2020
- Transfer pricing adjustments, potential customs tariff opportunities
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EUROPE
BELGIUM
- Authorities updated VAT Commentary – Chapter 16: Section 4 Electronically supplied services added
- Belgium Provides List of Goods that are Exempt from Import Customs Duties and VAT for COVID-19
- Donations in kind of PPE and computers VAT free from 1 March 2020 and 31 July 2020
- Minimal content of an electronic or paper B2B invoice
- Overview of COVID-19 measures
- Proposal to reduce the VAT for the horecasector to 6%
- VAT rate on catering, restaurant and cafe services to be reduced to 6%
- Czech Republic Considering Delayed Introduction of DST and Reduced Rate
- Minfin explains why books will not be without VAT
- Proposal for VAT on mail-order goods
- Agenda of the ECJ/CJEU – Week 22 till 25 – 5 Judgments, 1 AG Opinion
- ECJ alone has jurisdiction to rule that an act of an EU institution is contrary to EU law
- ECJ C-42/19 Sonaecom vs. PT: Input VAT on preparatory activities for acquisition of shares and restructuring that did not happen (newsletters…
- ECJ C-446/18 Agrobet vs CZ: Delay of entire VAT refund due to audit of a smaller proportion of the claim (updated with newsletters)
- ECJ case C-547/18 (Dong Yang) – Judgment – Fixed Establishment for VAT (updated with various newsletters)
- ECJ/CJEU Cases decided in 2020 – An overview (status May 15, 2020)
- CLASS – Classification Information System
- Coronavirus Guide – VAT Changes in Europe
- COVID-19 response: import duties relief and VAT exemption
- COVID-19: EMEA VAT specific measures
- New VAT Rules for EU Payment Service Providers: Part 2—The Requirements
- Postponement of the entry into application of the VAT e-commerce package
- VAT reverse charge: Mechanism, rules and Possible Scenarios
- France to Levy Digital Services Tax for 2020 Regardless of OECD Outcome
- Monaco Extends 13th Directive VAT Deadline by 3 months
- Order on Reduced VAT Rate for Protective Mask and Personal Hygiene Products
- Validation of the identity condition under the VAT margin regime on immovable property
- Change to the basis of assessment in the case of discounts in points systems
- Changes to the input VAT refund procedure from 1 January 2020
- Current developments in connection with German VAT groups
- E-invoicing in Germany: challenges, triumphs and everything in between
- German Cabinet Approves COVID-19 VAT Cut For Catering
- Germany to Provide Easements on Late 13th Directive VAT Refund Applications
- VAT relief included in draft legislation (COVID-19)
- Clarification 133: Invoice issued to a VAT group, wrong VAT number indicated
- Invoice issued against the VAT Group – incorrect indication of the VAT number
- Italy withdraws VAT rise to 25% on COVID-19 worries
- New official guidance on proof of intra-EU transport published
- Recent Italian ruling related to exemptions for intra-Community transactions
- Recharge of medical services VAT exempt
- Administrative on filing VAT returns revoked
- VAT Exemption Of Management Services: The BlackRock Case
- Building blocks for a better VAT system
- Costs incurred for business purposes and benefit of third party – VAT deductible?
- Exempt rental and taxable “rental plus”: an important distinction
- Letter to parliament answering questions about import duties and VAT on mouth masks and other personal protection materials
- Office building is not a totality of assets
- Provision of land spaces to exhibitors on the flea market exempt from VAT
- Transfer of (short-term) leased building by a developer not a transfer of a going concern
- Poland is considering to delay SAF-T (JPK_K) and new VAT matrix to January 2021
- Rollout of B2B electronic invoices for VAT clearance (according to Italian SDI model) in 2022
- Companies’ VAT registration will be performed with a subsequent risk analysis by the tax authorities
- Guidance of the application of the 0% VAT rate on COVID-19 supplies
- New VAT measures and mutual agreement procedures
- Spanish matriculation tax and VAT on chartering
- Right to claim input VAT does not depend on the accounting of fixed assets
- Write off fixed assets: features of VAT scrap
- Additional time for zero rating exported goods due to the coronavirus
- Apply to use Simplified Import VAT Accounting
- Extension of time limit to notify options to tax
- Input VAT recovery, that’s your RIGHT
- Loan administration services do not amount to VAT exempt supplies
- Making Tax Digital Phase 2: Delayed until further notice
- New UK Global Tariff published – applicable from 1st Jan 2021.
- Protecting VAT cash flow on commercial developments
- Q&A: restaurants providing delivered takeaway
- Remarks by Michel Barnier following Round 3 of negotiations for a new partnership between the EU and the UK
- Expected Transitional Provisions in KSA (effect of VAT change from 5% to 15%)
- GAZT issues transitional provisions
- How Saudi 15% VAT hikes will affect econometrics of Hajj
- Is your business prepared for a change in the VAT rate?
- KSA VAT insurance
- KSA VAT rate increase: transitional rules published
- Q&As on VAT rate increase in KSA
- Saudi Arabia’s decision to triple VAT has potential ramifications for the profitability of Omani firms operating in that country
- Saudi businesses have their work cut out with VAT hike
- Saudi consumer spending set to drop in 2020: report
- Team formed to study impact of VAT hike on industries
- VAT rate to increase to 15% as of 1 July 2020
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AFRICA
- Information Circular Providing Clarification on the Implementation of the VAT Provisions of the Finance Act 2019
- Medical supplies exempted from VAT and import duty (COVID-19)
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AMERICAS
- Bolivia Providing Further Deadline Extensions Due to COVID-19
- The E-Invoicing Process in Bolivia: revoked
- Delay on all GST/HST payments, including other import taxes, until June
- Investment limited partnerships now required to file GST/HST returns
- Guatemala Providing Solidarity Tax Deferral and VAT/Customs Exemption Due to COVID-19
- Items imported to combat the COVID-19 crisis and donated are exempt from VAT and custom duties
- Mexican government expedites VAT refunds to ease cash flow concerns
- Notice on VAT Withholding Requirements for Digital Services
- Withholding 6% Value Added Tax (VAT)
- Extract from Avalara’s US (post Wayfair) sales tax for Europeans guide
- Florida Holds a Disaster Preparedness Sales Tax Holiday 2020
- Florida, Kansas, Louisiana, Mississippi, and Missouri have marketplace facilitator legislation in the pipeline
- States provide sales and use tax relief; some extended payments due May 20
- Texas Holds Sales Tax Holiday for Energy Star and Water-Efficient Products 2020
- New exemption for value added tax, import tax, and the rate for determination of the customs regime on imports
- The National Constituent Assembly amended the VAT law and established a surcharge on transactions in foreign currency
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ASIA-PACIFIC
- A2ZTaxCorp Weekly GST Communique dated May 18, 2020
- GST & Other Indirect Tax Appeals to be Heard through Whatsapp
- GST Newsletter April: COVID-19 Tax reliefs
- GST officials seek directors’remuneration information
- GST on Freight Charges in Import & Export Transactions
- Input Tax Credit under GST | Section 16 to 21 | Rules 36 to 45
- Provision on Place of Supply under GST
- Valuation of taxable supply under GST | Section 15 | Rule 27 to 35
- Guidelines for new rules for Digital Goods and Services by foreign vendors
- Lower threshold for import duty exemption on e-commerce as part of making Indonesia 4.0
- New concept of permanent establishment for international sellers, service providers, or international e-commerce platforms
- VAT on streaming, other digital services from July
- Philippines VAT on foreign digital services proposed in new bill
- Plans to levy VAT on foreign suppliers of electronic or digital services to Philippines consumers
