Below you will find all items we published in the past week.
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- How to activate Invoice Receipt Date in document header for any company
- Ryan and Meridian Global Services Enter Partnership to Improve VAT Determination in SAP
- The road to VAT (indirect tax) automation – Selection of your VAT automation tool
- VAT Talks with Alfredo Collosa (LATAM e-invoicing and invoice reporting systems)
- COVID-19: Global measures taken on VAT rate reductions, exemptions and donations (Status June 16, 2020)
- Developing World Eyeing Digital Tax For Revenue Gap
- E-Commerce and Impact of Import VAT Deductions: What is Exempt and What are You Required to Declare? (AUS-EU-UK)
- Economic stimulus package: where you save with the VAT reduction
- Invoice fraud: why it’s worse than ever and 4 steps to avoiding it
- Summary of Tax Inspectors Without Borders Stocktake Results
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EUROPE
- Belgian Parliament discussing implementation of a Digital Services Tax
- Covid-19: Extended payment terms for import VAT
- Donations of medical devices to medical facilities are VAT exempt between March 1 till Sept 1, 2020 – Formalities needed!!!
- FIling of the VAT return and EC Sales Listing of June and July 2020 extended
- VAT advance payment in December is suspended
- COVID-19: Extension until 31 July 2020 of the waiver of VAT in respect of certain gratuitous supplies
- Czech Parliament Approves COVID-19 Package Including Loss Relief and VAT Rate Reduction
- Agenda of the ECJ/CJEU – Week 25 till 28 – 1 Judgment expected on Thursday June 18, 2020
- ECJ case C-276/18 (KrakVet Marek Batko) – Judgment- Place of supply of goods sold by online retailers cross border
- Analysis: “ECOFIN draft report to the European Council on VAT – will the definitive VAT system become true?”
- Brexit – Customs & VAT – Actions for Republic of Ireland business to take
- Brexit: European Commission issues notice to stakeholders focussing on VAT on services
- Brexit: European Commission Provides Information on the VAT Consequences for Supplies of Services
- Documents discussed with the VAT Expert Group (VEG) on May 11, 2020
- ECOFIN Report to EU Council on tax issues
- EU Member States reach agreement on optional deferral of DAC6 deadlines – Belgium, Luxembourg and Sweden already opted in
- EU VAT Committee meeting #116 on June 12, 2020
- European Union – VAT legislative changes as of July 1, 2020 (excl. VAT rate changes/COVID-19 measures)
- EU-UK Statement following the High Level Meeting on 15 June
- Flashback on ECJ/CJEU cases – VAT treatment of payments in the course of operating loyalty reward programmes
- Minutes of the meeting of the Group of the Future of VAT (GFV) on May 25, 2020
- Public consultation: VAT scheme for travel agents (evaluation)
- Recent developments on Brexit – a status update per June 16, 2020
- VAT Rate Changes – Key Economic Lever or Just Another Burden for Businesses?
- France Customs Agency Posts Circular on VAT for Manufactured Tobacco
- VAT refund (13th Directive) deadline extended to 30 September 2020
- German Ministry of Finance announces more details regarding VAT rate cut
- German Ministry of Finance issues draft administrative guidelines on VAT rate changes
- German VAT rate cut – BMF issued draft transitional guidelines
- Germany approves VAT cut to counter COVID-19 impacts
- Mazars (free) webinar: reduction of VAT rates and IT implementation
- Possibility to extend deadlines for VAT Refund submission by non-EU entities
- Processual and technical challenges: Change in the German VAT rate in the covid-19 crisis recovery package
- Supermarket discount model “membership” subject to standard VAT rate
- Focus on E-invoicing as MyDATA Bill is Signed
- Greece adopts favourable VAT measures to strengthen the tourism
- Greece boosts construction and real estate sector through voluntary VAT suspension scheme
- Greece Extends VAT Reduction for Five Islands to December 2020
- MyData E-Books obligation postponed to the end of 2020
- New submission dates for Greece myData E-books (official)
- Guidance: The VAT treatment of Charitable Donations via SMS
- Guidance: VAT treatment of betting and gaming
- Guidance: VAT Treatment of Medical Services
- Clarification 188: VAT treatment of European contributions for the purchase of goods and service
- Italian ministers have been raising the prospect of a VAT rate cut
- Supreme Court: burden of proof lays with the tax authorities when challenging VAT recovery in a case of “subjective non-existent transactions”
- VAT rules and use of pleasure boats outside EU June
- Changes to the importation procedures of yachts intended to be used for commercial purposes
- What Isn’t An Electronically Supplied Service?
- Domestic reverse charge – Not necessary to get a Dutch VAT number from your customer?
- Tax considerations when terminating a company; pay attention to VAT
- VAT invoiced is due to the authorities, even if not deducted by the customer
- Activities carried out by local government units in the field of public education and social assistance are not subject to VAT
- Designation of MPP in the new JPK VAT can be problematic
- How to correct the invoice (split payment)
- Long-awaited, favorable changes are coming in the area of Whitelist
- Online medical consultations are not always exempt from VAT
- Polish Parliament passed a bill containing the implementation of the “Quick Fixes” package
- Re-invoicing of notary services subject to VAT
- The impact of factoring on the White/Active Payer list
- Time to notify about a transfer to a non-whitelist account: three variants
- Proposal to exempt accommodation, restaurant and transport services for tourist purposes from VAT
- Poland will help Slovakia fight the VAT gap: Implementation of JPK_VAT and VAT Split payment in Slovakia?
- The Council proposes to set a VAT rate of 14% on the supply of certain types of agricultural products
- The VAT payer meets the criteria of risk: what are the options to appeal to the court?
- VAT tax benefits: can it be waived?
- Businesses need to reinstate VAT direct debits
- Businesses urged to reinstate VAT direct debits
- Change of HMRC approach – VAT fraud
- Check how to get your import VAT certificate (C79)
- FTT – Whether the surrender of an option to purchase land is a supply of goods
- Government accelerates border planning for the end of the Transition Period
- HMRC begins sending MTD for VAT ‘nudge’ letters to firms
- HMRC have deferred over £20,000,000,000 of VAT payments due to the Covid-19 related restrictions.
- HMRC internal manual VAT Registration
- HMRC reboots compliance activity on MTD for VAT
- New measures to support customs intermediaries and controls for importing goods will now apply from July 2021
- New measures to support customs intermediaries/controls for importing goods will now apply from July 2021
- Questionnaire for businesses who move goods between Great Britain and Northern Ireland
- Release of option over property is VAT exemp
- Revenue and Customs Brief 8 (2020): change to partial exemption VAT treatment
- Revising property lease terms and barters – the VAT implications
- UK Parliament Moving Forward on Introduction of DST
- UK to follow Germany with Covid recovery VAT cut?
- UK to introduce EU border controls in stages from 2021
- UK’s trade agreements – an update
- VAT – Building your new home: How and what to claim
- VAT Barter in leases – what do landlords and tenants need to know?
- VAT on building work and materials if you’re a contractor, subcontractor or developer
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MIDDLE EAST
- Royal Decree issued to amend the VAT law to enforce the application of the VAT rate increase
- Saudi Customs tweets that the customs duty rate increase has not come into effect (from 10 June), further announcements expected
- Upcoming VAT input tax adjustments
- VAT Designated Zone – Whether designated zone is outside UAE?
- VAT Nuances on Salary Recharges
- VAT on debentures obtained by Schools
- VAT on tips received
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AFRICA
- Nigeria issues order on definition of significant economic presence in Nigeria
- VAT payable by telecommunications operators
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AMERICAS
- Chile Revenue Service Issues Final Circular on Application Modalities of New VAT on Digital Services
- Costa Rica Publishes Resolution for VAT on Cross-Border Digital Services
- Costa Rica VAT rules for cross-border digital sales are revealed
- Proposal to reduce VAT rate to 10% (COVID-19)
- Proposals to cut VAT as crisis measure advance in Mexico’s senate
- VAT and digital services, foreign residents without permanent establishment
- Indirect Taxes in the Age of COVID-19
- Louisiana Local Sales Tax Rules for Remote Sellers Coming Into Effect
- Mississippi lawmakers move on marketplace legislation
- New Louisiana sales tax collection requirements for remote sellers and marketplace facilitators
- Sales Tax Audit Triggers: How States Identify You For An Audit
- States decrease third quarter interest rates for underpayments
- The Difference Between Tax Exemptions and Tax Exceptions
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ASIA-PACIFIC
- A2ZTaxCorp weekly GST Communique dated June 15, 2020
- Analysis of GST applicability on Directors Remuneration – Part II
- Conflict of digital taxes with Tax treaties – An Indian Context
- Deferral in the timing of VAT reporting
- Demystifying UTGST
- Extensions of indirect-related tax periods (COVID-19)
- Goods purchased, sold overseas liable to GST in India: AAR
- GST Council eases compliance burden for businesses
- GST laws for export of goods
- GST payers seek relief ahead of crucial GST Council meeting
- GST Refund – Detailed Discussion
- GST Refunds for Exporter of Services – 7 Controversies
- GST Refunds: Pre- and Post-COVID-19 Comparison
- Haryana seeks lower GST on textiles and fertilizers
- India’s GST Council Approves Recommendations Including Return Filing Relief
- Section 12 | Time of supply of Goods | CGST Act 2017
- Tax evasion still a problem in region, AITF writes to PM
