Below you will find all items we published in the past week.
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WORLD & TECHNOLOGY
- How to deal with sudden VAT rate changes in SAP?
- SOVOS acquires UK-based VAT managed services company Accordance
- Tax IDs and List Checks: The New Trend
- The road to VAT (indirect tax) automation – The project implementation team
- VAT Talks with Marinus Peters talking about ao the implementation of SAP systems
- COVID-19: Global measures (63 countries) taken on VAT rate reductions, exemptions and donations (Status July 8, 2020)
- EY Global Tax COVID-19 Response Tracker – updated till July 6, 2020
- OECD releases global tax reporting framework for digital platforms in the sharing and gig economy
- Temporary reduction of VAT rates: nightmare for businesses and tax authorities
- WTO issues latest edition of World Tariff Profiles
EUROPE
- Bulgaria Providing Deferral for DAC6 Reporting
- Bulgarian Constitutional Court Confirms VAT Liability May Begin Once Registration Threshold is Met
- Ruling on application of reduced VAT rate (COVID-19)
- Croatia 2020 VAT revamp and subsequent measures introduced
- Croatia Provides Deferral for Initial DAC6 Reporting Deadlines
- Cyprus Launches New Electronic Tax Service
- Cyprus Tax Portal online
- Reduced VAT rate of 5% applies to hotel accommodation, restaurant and catering and transportation services on a temporary basis
- COVID-19 Pandemic: Ministry of Finance Proposed Deferral of Exchange of Information Deadlines Under DAC6
- Estonia Providing Deferral for DAC6 Reporting
- Agenda of the ECJ/CJEU – Week 28 and 29 – 2 Judgments July 9, 2020
- ECJ – Customs – C-543/19 – Jebsen & Jessen (GmbH & Co.) KG – AG Opinion – Reimbursement of an anti-dumping duty
- ECJ – Customs – C-76/19 – Curtis Balkan – Part of the royalties for the supply of know-how for the manufacture of finished products
- ECJ C-374/19 – Finanzamt Bad Neuenahr-Ahrweiler – Judgment – No Right to deduct VAT in case building is only used for exempt transactions
- ECJ C-716/18 (AJFP Caraş-Severin) – Judgment – Rental income of immovable property can not be considered ”ancillary transaction”
- Flashback on ECJ/CJEU cases: GMAC UK (C589/12) – Interaction between Sixth VAT Directive and national law
- Flashback on ECJ/CJEU cases: Right to deduct VAT in case original invoices are lost
- Broken Deals and EU VAT
- Flashback on ECJ/CJEU cases: Right to deduct in case the invoice is issued by a non-registered business
- A Pledge for an EU-Harmonized VAT Return
- Changes to VAT legislation 2020 (quick fixes)
- Claim your European VAT back before 1 October 2020
- Commission publishes a document on prohibitions and restrictions on imports and exports following Brexit
- Commission releases new, improved Customs Decisions System
- COVID-19 drives VAT changes
- DAC6 deferral – overview of countries who already deferred deadline for reporting (Status July 8)
- EU calls for proposals to set up the EU Tax Observatory
- EU VAT Directive 2006/112/EU & Implementing Regulation 282/2011 – Current versions
- European Commission Proposes to Extend the Authorization for Romania to Apply a Higher VAT Exemption Threshold for Small Businesses
- European Commission publishes the Single Market Scoreboard
- European Tax Cuts Aim to Help Restaurants Survive Reopenings
- Germany’s Presidency of the Council of the EU publishes its program
- How does the reverse charge on VAT work?
- Intra-EU Trade and VAT: Will the Distinction between Goods and Services Still Be Relevant after 2020?
- Member states introduce temporary reduced VAT rates in light of COVID-19
- Movements of goods in EU: how to correct an invoice when the VAT number of the buyer is issued late?
- New rules in Union Customs Code package to impact Import Control System 2 , e-commerce and military mobility
- TARIC – Tool offered by the European Commission – a multilingual database of measures relating to EU customs tariff, commercial…
- The first free VAT management & compliance tool for online sellers
- What European OECD Countries Are Doing about Digital Services Taxes
- COVID-19: Zero VAT rate proposed for goods used for testing and prevention
- KATSO IDs to be replaced by Suomi.fi authorization
- BMF: Flat-rate for the distribution of total sales prices in the catering and hotel industry
- Federal Ministry of Finance: flat rate for splitting up total sales prices in the catering and hotel sector
- Germany Not Planning to Provide Deferral for DAC6 Reporting
- Mandatory e-invoicing in German Federal Government’s public procurement as of November 27, 2020
- Quick Fixes – Means to Proof the intra-EU transport of goods
- SAP Business ByDesign: Down Payments in context with change of VAT rate
- Zero-rating for export supply of goods – implementation of recent ECJ case law / evidence in non-commercial travel
- E-books and e-invoicing soon to be implemented in Greece
- E-books reporting to begin 1 October 2020; e-invoicing incentives released
- Quick Fixes – draft bill open for public consultation till July 14, 2020
- COVID-19 – Treasury Extends VAT Relief for Personal Protective Equipment tilll Oct 31, 2020
- Isle of Man: VAT reduction on food and attractions to stimulate business
- AG proposes to refer questions for a preliminary ruling on the effect of the principle of the protection of legitimate expectations in the VAT case
- Central European Distribution Warehouses are booming with upcoming Brexit
- Costs charged by holding company no economic activity
- Failure to do VAT supplementation by the consultant can be fined
- New decree for private use of company cars
- Temporarily reduction of VAT rates as in Belgium and Germany not possible due to tax authorities’ rigid IT systems
- Update decision private use car VAT
- VAT reduction e-publications does not lead to a decrease of prices
- Tax authorities focus on VAT registration obligations of certain foreign suppliers
- Tax authorities modernizing VAT reporting system
- Changes in simplifications when accounting for VAT on the import of goods
- How to avoid error 415 when sending JPK_VAT
- Poland introduces new levy on Video On Demand platforms
- Poland New VAT Rate Matrix: What you need to know
- Calculation of the tax owed based on e-Fatura
- Extension of the deadline for submission of the VAT Return and payment
- Digitization of the fiscal system: implementation of SAFT, …
- Order no. 2056/2020 regarding the procedure for granting the VAT deferment certificate
- Romania Implementing Deferral for Reporting of Cross-Border Arrangements
- SAF-T and VAT cash registers roll out
- COVID-19 Pandemic: Ministry of Communications Proposes to Abolish Zero VAT Rate on Sale of Intellectual Property
- Recent VAT developments in Russia: VAT treatment of face masks, VAT exemption for medical products, and more
- Supreme Court Rules Against Formalistic Approach to Assessment of VAT Offset Grounds
- Proposal for a new VAT Act to be effective Jan 1, 2022
- Sweden extends MDR (DAC6) reporting deadlines for six months
- Help! – A VAT audit was announced
- Swiss VAT Administration published certain measures in connection with the electronic platforms
- Ampleaward – purchaser using UK VAT number not liable for UK acquisition VAT where goods housed in overseas warehousing regime
- Brexit: transition period not extended
- Cancel VAT registration – Deregister online or use form VAT7 to cancel your VAT registration.
- FTT – Letting of car with a child car seat by car rental company are separate supplies
- FTT: Marshalls Bathroom Studio Ltd: Whether assessments made in time
- FTT: T & C Bainbridge Farming Partnership: Input VAT on fees for legal services in pursuing litigation
- Gibraltar – Extension of Import Duty Waiver for COVID-19 and Introduction of a New Duty on Personal Imports to Promote Local Purchases
- Guidance: Pay no import duty and VAT on importing commercial samples
- HMRC extended the temporary zero rating on PPE for a further three months, now ending 31 Oct 2020
- HMRC Guidance – VAT: reduced rate for hospitality, holiday accommodation and attractions
- HMRC guidance: Destroying spoilt beer, cider, wine or made-wine during coronavirus (COVID-19)
- HMRC Guidance: Which attractions are eligible for the temporary reduced rate of VAT?
- HMRC issued new form VATC9 or Making Tax Digital VATC9 forms for paying VAT
- Hospitality VAT cut considered as industry bodies call for further action
- Postponed again! Domestic Reverse Charge VAT for Construction Services
- Q&A: land acquisition VAT recovery
- Scrap VAT rate applied to sunscreen products
- U.K. Sets Out New Red Tape on Post-Brexit Trade in Irish Sea
- UK gov slashes VAT on concerts
- UK reduces VAT on hospitality (food & non-alcoholic drinks) and tourism (accomodation & attractions) to 5% as of July 16, 2020 till Jan 12, 2021
- Understanding HMRC’s Making Tax Digital & Digital Links
- VAT Rate cut – Tourism & Hospitality Sectors
- What is a taxable supply and who is a taxable person?
- Who really benefits if the government reduces the VAT rate?
MIDDLE EAST
- English version of the “Change of VAT Rate of 15%” guide
- GAZT updates transitional guidelines
- Import VAT deferment extended
- Saudi Arabian government to bear VAT on some of the services
- A Quick Guide on VAT in UAE
- VAT on Salary Recharges or Secondment of Employees
- VAT Registration Guide for Amazon Companies in UAE
AFRICA
- COVID-19 and the 2020 Supplementary Budget: measures include the fast-tracking of VAT refunds for smaller businesses
- Draft Interpretation Note about points-based loyalty programmes
AMERICAS
- Brazil takes steps to clarify effect of PIS/COFINS on exports
- Proposed COFINS regime for digital sector taxpayers
- Extensions of time for filing Manitoba retail sales tax, payroll tax returns (COVID-19)
- GST/HST Elections: Why Being Late Is Not Always Fashionable
ASIA-PACIFIC
- ATO guidance: GST and selling property
- Finance ministry to focus on easing compliance to boost GST revenues
- PwC Report: How GST Reform Can Help Reboot Prosperity for Australia
- Where next for Australia’s tax system? How GST reform can help reboot prosperity for Australia
- Bangladesh Extends Exemption from Import Taxes on Medical Products and Protective Equipment
- VAT & other tax changes in the Finance Bill 2020
- VAT complexities: Internet service providers seek PM’s intervention
- All about GST Refunds | A Reference Manual | Version 2.0 | 1st July 202
- Applicability of GST on sale of plot of land
- DGGI probes inquiry into GST evasion on hand sanitizers, prepares list of manufactures/suppliers
- Evasion of GST in respect of Hand Sanitizers (Alcohol Based)
- E-Way Bill Login Portal FAQs
- Extended/not Extended Dues dates under GST Except GSTR 1 & 3B
- First stage of nationwide “faceless assessment” scheme for imported goods launched
- GST Exemption on Sanitary Napkins – Opening a Pandora’s Box?
- GSTN has released Statistical Report on completion of 3 years of GST Implementation
- Hand Sanitisers – GST Rate & HSN
- Meghalaya govt approves amnesty scheme for pre-GST tax payers
- Ministry of Finance: Govt Not Considering Merger of CBDT, CBIC
- Nil return filing of GSTR-1 & GSTR-3B return through SMS
- No GST on salary paid to expats working in Indian project office of foreign companies: AAR
- Whether Exempt Supply is Covered within the Scope of Taxable Supply?
- Indonesia issues implementing regulations for VAT collection on digital transactions
- Indonesia Orders Tech Giants To Collect New Digital VAT
- Indonesia postpones VAT on foreign e-commerce to 1 August 2020
- Taiwan Issues Notice on Difference in Paying VAT for Individuals and Businesses Purchasing Services from Offshore E-service Suppliers
- VAT treatment of electronic magazine browsing services effective September 1, 2020
