Below you will find all items we published in the past week.
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WORLD & TECHNOLOGY
- Asia: E-invoicing Developments Across the Region
- Enable Real-Time VAT Calculation and Validation in SAP Ariba
- Zoom on Stephen Francis, General Electric Tax Technology Department Pioneer
- EY Global Tax COVID-19 Response Tracker – updated till July 12, 2020
- J5 marks two years of tracking tax evaders
- OECD Hoping for ‘Blueprints’ of Digital Tax Plan by October
- Tax Co-operation for Development: Progress Report
- Taxation of the digitalized economy Developments summary
- Transfer Pricing Adjustments and Customs Duties in a post COVID-19 environment
- VAT and leases of premises at the time of COVID-19
- VAT reduction measures vs Covid-19
- VAT Talks – Madeleine Merkx
EUROPE
- Authorities updated VAT Commentary – Chapter 6 Taxable Amount
- Circular 2020/C/89: sharing economy, invoicing telecommunication services, radio and television broadcasting services, etc
- COVID-19: Exemption of the donation of computers to schools will be extended up to 31 Dec 2020
- The minimum content of a B2B invoice
- VAT reduction and adaption of cash registers
- Alcohol Excise Duties : New Directive for 2023
- B2G e-invoicing – overview across EU 2020
- Brexit – European Commission Communication and UK Government Planning for NI Protocol
- Customs, incl. preferential origin rules
- DAC6 deferral – overview of countries who already deferred deadline for reporting (Status July 16)
- Digital tax could hinder European digitalisation when we need it most
- EC Action plan – 25 priorities defined. Fixed establishments and E-Invoicing only being worked in 2022/23
- European Commission issued Package for fair and simple taxation – VAT priorities ….. have a look!!
- European Commission issues Single Market Scoreboard
- European Commission publishes communication on Brexit readiness
- European Tax Professionals Call for Better Tax Governance – Joint Statement of CFE Tax Advisers Europe and Accountancy Europe
- Implementation of the E-Commerce Directive 2019/1995 in the EU: Which…
- Legal framework in the EU related to B2C certain services, distance sales of goods and certain domestic supplies of goods
- New EU Action Plan – The “Tax Package”
- New tax package proposed; tax treatment of digital platforms addressed
- State Aid: Commission recommends not granting financial support to companies with links to tax havens
- The EU 2021 E-Commerce package
- The VAT e-commerce package and the supply of services
- Vienna Multi-Stakeholder Group on Improving Cross-border Dispute Resolution
- ECJ C-656/19 (Bakati Plus) – Opinion – VAT exemption for ‘personal luggage’
- ECJ Case C-424/19 (Cabinet de avocat UR) – Judgment – Are lawyers taxable persons?
- Possible transposition of VAT group regime into French law
- USTR formalizes duty actions regarding France’s Digital Services Tax with deferred implementation to 2021
- Germany: KassenSichV (TSE) deadline postponed in five federal states
- Guidance on temporary VAT rate reduction, through December 2020
- Majority of German SME associations against temporary VAT reduction: survey
- Mandatory B2G E-invoicing as of 27 November 2020
- Reduction Of Value Added Tax Rates – Practical Impacts for the real estate sector
- Retroactive correction of invoices in the case of intra-Community triangular transactions
- E-invoicing / Proof of transport (EU) – Further steps in the implementation of e-invoicing
- Management of parking areas accessory to carrying out customs operations
- Proof of delivery requirements under VAT “quick fixes” regime
- VAT rate for electric vehicle charging station installation – private use
- VAT treatment of a fee provided for within aproject financing concession
- Bill to implement E-Commerce Directive
- Government will supervise infrastructure e-invoicing
- More clarity about the VAT position of Supervisory Board and Supervisory Board members
- Municipality is entitled to VAT compensation for reintegration costs and outplacement costs
- Price of € 1 not symbolic for used goods
- Portuguese Supreme Administrative Court clarifies law on VAT and real estate development
- The Decree-Law about procedures for the submission of the SAF-T (PT) file related to accounting
- Extension of time limit for tax-free exports in tourist traffic
- Modified VAT definition with respect to electronically supplied services
- Advance for services in foreign currency: at what rate to charge VAT?
- An illegal attempt at a budget VAT refund was detected and prejudiced
- Details of the account in the system of electronic administration of VAT can be viewed in the Electronic Cabinet
- Head of State Tax Service is in favor of reducing VAT to 16% – but not now
- How does SMCOR work and how do black circuit transactions be detected? – presentation from the State Tax Service
- International passengers/luggage transport: how to confirm the 0%-rate?
- Warranty replacement of goods previously imported into the customs territory of Ukraine
- What are the changes in the refund of erroneously paid funds?
- Are we edging closer to enacted UK DST legislation?
- Campsites reopen: VAT slash sees surge in bookings across UK holiday parks
- Coronavirus: Theatres eligible for Sunak’s VAT reduction
- Declaring goods brought into Great Britain from the EU from 1 January 2021
- Export licences and certificates from 1 January 2021
- HMRC guidance on on moving goods to the EU and Common Transit countries
- HMRC have updated the Flat Rate Scheme guidance to reflect the temporary VAT rate deduction on hospitality
- HMRC hints at plans for an electronic border with the EU
- HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (third edition)
- HMRC Policy paper – Information on the reduced rate of VAT for hospitality, holiday accommodation, and attractions
- HMRC Policy paper – The Border with the European Union: Importing and Exporting Goods
- HMRC scraps benefit-in-kind charge on coronavirus tests
- HMRC: Notice on impact VAT rate decrease on Catering, takeaway food
- How to pay VAT due on time
- Latest on overseas claims from the UK
- Moving goods into, out of, or through Northern Ireland from 1 January 2021
- NHS Trust entitled to full VAT recovery on leased cars offered under salary sacrifice arrangements without deemed output VAT due
- Open consultation: Departure from retained EU case law by UK courts and tribunals
- Residential Property Triggerpoints
- Supplies outside the Scope of UK VAT & VAT Recovery
- Temporary rate reduction, VAT for hospitality and tourism sector (COVID-19)
- The temporary reduced rate of VAT for leisure and hospitality may not be as simple as it seems
- UK Brexit Border Control Model 1 January 2021
- UK DST: second reading and remaining stages in the House of Lords scheduled for 17 July 2020
- UK VAT – Retention of records; Brexit and MTD
- VAT Liability of Card Handling Fees
- VAT rate reduction FAQs
- VAT Repayments for Non-EU Businesses
MIDDLE EAST
- 15% VAT Rate in Saudi Arabia – Transitional Provisions Explained
- IMF did not recommend Saudi Arabia VAT tripling, official says
AFRICA
AMERICAS
- Alabama 2020 Sales Tax Holiday
- Appropriate Utilization and Tracking of Bad Debts for Uncollected Customer Sales Tax
- Are Your Remote Employees Creating Nexus?
- Georgia DOR Rules that Sales Tax does not Apply to Most of Taxpayer’s Healthcare Document Management Services
- Mississippi 2020 Sales Tax Holiday
- Sales tax, transfer tax (California, Illinois)
- Tennessee 2020 Sales Tax Holiday
- Two states are providing sales tax holidays in July 2020 on qualifying clothing and school supplies: Mississippi and Tennessee
- U.S. exclusion requests, extended through 1 September 2020 (imports from China)
- US Government suspends defense exports and EAR export license exceptions for exports to Hong Kong
ASIA-PACIFIC
- ATO to commence GST reviews in August 2020
- How GST reform can help reboot prosperity for Australia
- No GST: Call for ‘tax holiday’ to revive Australia
- Where next for Australia’s tax system?
- A2ZTaxCorp’s Weekly GST Communique dated July 13, 2020
- Applicability of GST in a business transfer agreement
- CGST & SGST of other state – A Biased Rejection
- Concept of Selling Online through E-commerce Operator under GST Regime
- Corporation denied Benefit of Rate Reduction to Consumers: NAA imposes Penalty
- Exporters facing GST refund issues as govt makes invoice matching compulsory for input tax credit
- FAQs on E-Way Bill System
- Foreclosure Charges are not Liable to Service Tax
- Governmental Authority: The Myth of Exemption Under GST: Don’t Judge The Book By Its Cover
- GST compensation period: States likely to push for five-year extension
- GST Council Newsletter June 2020
- GST Implications on sale of plots
- GST on Director’s Remuneration – the ambiguity ends!
- Handsanitizers taxable at 18%, exemption as ‘essential commodity’ not available under GST
- How to Calculate Input Tax Credit (ITC) under GST?
- Input Tax Credit FAQs
- Real Estate Sector – GST Issues at a glance
- Unbilled Revenue – Accounting and GST Treatment