VATupdate Newsletter Week 22 2020

• COVID-19: Global measures taken on VAT rate reductions, exemptions and donations (Status May 24, 2020)
• COVID–19: Global VAT/GST measures
• Digital Taxation Around the World
• EY Global Tax COVID-19 Response Tracker – updated till May 21, 2020
• Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status May 25, 2020)
• Tax authorities globally continue to update e-invoicing requirements

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• Albania’s New Tax Reform: Fiscalization

• Circular 2020/C/73 on the exemption from VAT in the context of psychology, orthopedagogy and psychotherapy
• During COVID-19, should there be indirect tax on medical supplies?

• Rate changes for restaurant/catering services and supply of books on physical carriers or by electronic means

• Cyprus – 5% Reduced VAT Rate on tourism accommodation and catering sector services
• Cyprus: plans to temporary reduce the VAT rate on restaurants and hotel accommodation from 9% to 5% as from 1 July 2020 until 10…

• Czech Republic Allows Electronic VAT Submissions
• Czech Republic Confirms 10% VAT Rate for E-Books from May 2020
• Governments Announces Reductions to VAT on Accommodation and Event Admission
• Notice for non-established taxable persons

• Agenda of the ECJ/CJEU – Week 22 till 26 – 5 Judgments, 1 AG Opinion
• ECJ case C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Questions – German VAT grouping rules
• ECJ case C-547/18 (Dong Yang) – Judgment – Fixed Establishment for VAT (22 newsletters added)
• ECJ case C‑684/18 (World Comm Trading) – Judgment – Revision of input VAT on later awarded rebates
• ECJ/CJEU Cases raised in 2020 – 19 cases raised so far
• ECJ – Deferments in continuous contracts by COVID-19 and VAT

• 5 Things eCommerce sellers should know about European VAT
• A quick guide to reverse charges across Europe
• Coronavirus: European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
• EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
• European Commission proposes to postpone implementation of E-Commerce Directive till July 1, 2021 and DAC6 with 3 months
• European Commission wants to introduce a VAT exemption on the sale of zero-emission cars
• European Commission wants to levy a turnover tax of 0.1% on MNC’s
• Overview of the VAT reverse charge in Europe: Mechanism, rules and Possible Scenarios
• Public consultation on VAT scheme for travel agents (TOMS)
• The EU invoice volume and the scalability of our blockchain-based invoice reporting system
• The Future of VAT in Northern Ireland
• The hard ‘brexit’, the most likely route with the coronavirus
• Uncertainties exist over whether EU member states will agree extended DAC 6 deadlines

• VAT paid earlier in 2020 can be claimed back and paid later

• COVID-19: PDF / Scanned paper invoice accepted as electronic invoice
• Expanded VAT exemption for funds management operations
• Official bulletin on the application of the reduced VAT rate on PPE’s – importer to issue a rectificative return and to ask for the reimbursement…

• Allocation of transport in supply chains
• 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
• Delay of 2019 13th Directive reclaims deadline for businesses from 30 June to 30 September 2020
• Extending Reduced VAT Rate to Restaurant and Catering Services from 19% to 7% from 1 July 2020 until 1 July 2021
• Supermarket discount model “Membership” is subject to the standard tax rate VAT
• Update on e-Invoicing in the German Federal States
• VAT on the operation of a gaming machine

• Greece to cut VAT on coffee, soft drinks as part of stimulus package
• Independent Authority for For Public Revenue Clarifies on Deductible Proportion of Input VAT for Holding Companies That Are Also Engaging in…
• Temporary VAT rate decreases for transport, coffee, non-alcoholic beverages, etc

• Extension of the Closing Date for Submitting Claims of Charities VAT Compensation Scheme to August 31, 2020

• “super-reduced” 5% rate of VAT for supplies of certain medical goods, but VAT exempted as of May 19 till December 31, 2020
• Italy’s Supreme Court rules on VAT treatment of intercompany management fees
• No VAT rate increase in 2021
• Public consultation on the draft provision on VAT territoriality of the rental, rental and similar services of pleasure boats
• Recent Italian ruling related to exemptions for intra-Community transactions
• Tax relief measures in “Relaunch decree” – Prepopulated VAT returns delayed till Jan 1, 2021

• Packaging Tax for foreign distance sellers

• Luxembourg Revokes Administrative Tolerance for VAT Declarations

• VAT considerations associated with COVID-19

• 9% VAT for sterile cotton buds for medical purposes
• A boiler is regarded as an integral part of a home and its rent is VAT exempt
• Bank may determine VAT deduction for general costs on the basis of profitt and loss per product
• Domestic reverse charge – Not necessary to get a Dutch VAT number from your customer?
• Dutch VAT assessments due to Corona
• Extension of the COVID-19 measures till Sept 1, 2020
• VAT deduction possible for entity’s legal assistance in criminal proceedings against shareholder
• VAT payment deferral, VAT exemption for medical supplies and for the lending of healthcare staff extended to October 1, 2020

• Audits in the area of ​​VAT centralization in local government units (JST)
• Handsanetizers taxed 8% VAT rate
• New JPK_VAT only from October 1, 2020?
• Platform for the exchange of invoices between entrepreneurs as of mid-2021?
• Postponement of submission of electronic VAT registers
• Rollout of B2B electronic invoices for VAT clearance (according to Italian SDI model) as of mid 2021, perhaps only in 2022
• Simplified invoices to be included in JPK_VAT
• VAT refund time shortened

• VAT on gyms and health club membership is to be reduced to 6%.

• Reduced VAT Rate Applies to Sale of Medical Supplies Aimed to Combat COVID-19

• Slovakia to Allow Late Cross-border VAT Submissions

• Medical equipment for which VAT exemption for supplies is applicable
• VAT treatment of personal assistance services

• A single reporting period has been introduced for VAT reporting
• Are purchases from a resident for a non-resident principal of advertising services subject to VAT?
• FOP contributed to the authorized capital of LLC property
• Sale of airline tickets by an agent for international air transportation: how to apply VAT?
• Supply of VAT-exempt medical devices: another explanation from the SBGS
• The parent company transfers goods to the branch: what are the VAT consequences?
• When can the State Tax Service refuse to register as a VAT payer?

• COVID-19 measures for indirect tax
• Delay to EU’s e-Commerce Directive raises questions for UK business
• DIY VAT claim confirming that the 3 month deadline is from the completion certificate
• HMRC exchange rates for June 2020
• HMRC updates on Simplified Import VAT Accounting
• Managing the impact of coronavirus on VAT recovery for charities
• MOSS VAT rates changed 1st May 2020 – Digital Publications
• New UK Global Tariff published – applicable from 1st Jan 2021.
• Pay no import duties and VAT on miscellaneous documents and related articles
• Pregnancy scans are therapeutic and therefore VAT exempt – FTT
• The penalty regime……the dark side of VAT
• Upper Tribunal dismisses YMCA appeal
• VAT Export and Removal of Goods from the UK
• VAT on entertainment expenses
• VAT recovery rules in relation to costs, supplies, and activities
• VAT treatment on fixed odds betting terminals and gaming machines

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