Below you will find all items we published in the past week.
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- Three paths to VAT compliance
- Trust but verify – VAT and procurement – Getting VAT right first time can save companies expensive headaches
- UN Subcommittee of Committee on Tax Matters Agrees to Move Forward on Draft Tax Treaty Article for Taxation of Automated…
- Unfair gig competition? Tax risks for traditional economy
- Recent VAT jobs in Belgium, Germany, Ireland, Netherlands, Poland, Spain, Switzerland and UK
- European VAT/indirect tax jobs spotted last week
- VAT jobs for UK & Hungary
TECHNOLOGY
EUROPE
- Agenda of ECJ till Oct 8, 2020, 4 Judgments, 3 AG Opinions and 1 Hearing
- ECJ – C-449/19 (WEG Tevesstraβe vs DE) – AG Opinion – VAT exemption for supplies of heat by owners’ associations for owners
- ECJ – What are the consequences for the Right to Deduct VAT in case on incompliant invoices?
- ECJ/CJEU VAT Cases – 69 pending cases without AG Opinion yet (Status 7 September 2020)
- Economic Reality in EU VAT
- Flashback on ECJ Cases – C-165/17 (Morgan Stanley) – VAT deduction by branches rendering services to their head-office
- Flashback on ECJ cases – C-271/12 (Petroma) – No Right to deduct VAT in case of incomplete invoices
- Flashback on ECJ cases – C-368/09 (Pannon Gép Centrum Kft. ) – Judgment – Right to deduct VAT in case of incompliant invoices
- Flashback on ECJ cases – C-392/09 Uszodaépitö – Right to deduct & Retrospective effect of invoicing requirements
- Thesis: Composite Supplies in the Common System of VAT
- Crowdfunding VAT issues
- Taxation of the digital economy is on the Ecofin Council agenda
- Teleworking and VAT, water and oil?
- Understanding EU VAT rules on supplies of products with installation or assembly
- VAT E-commerce Package and non-EU sellers – further delay?
- VAT Gap – €140 billion in 2018, with a potential increase in 2020 due to coronavirus
- Clarifications Joint VAT Liability for Online Platform Operators
- Reduced VAT rate of 2.1% will apply on masks & handsanetizers until 31 December 2021 in Guadeloupe, Martinique and La Réunion
- BFH on Fixed Establishment – Judgment of April 29, 2020, XI R 3/18
- Denial of input VAT deduction or zero-rating due to tax fraud and allegation a taxpayer “should have known?” – current developments
- Guidance: the official VAT manual 2019/2020 is online
- Impact of VAT on Real estate
- Annual limit for inclusion in the VAT suspension regime is adjusted to 40 million EUR per year
- Greece Provides Further Tax Payment Relief for COVID-19
- Clarification 324: Online platform for purchasing shipping services – Billing and certification obligations
- Clarification 334: Purchase of charging station for electric car – 4% VAT rate?
- Clarification 335: VAT rate for medical devices
- Clarification 336: Attribution of VAT plafond to the permanent establishment in Italy of a company that transferred its tax residence
- Clarification 338: The issue, through a digital platform, of a welfare voucher
- Clarification no. 304: Clarifications on Application of Habitual Exporter Regime
- COVID-19: Scope of Reduced VAT rates broadened & VAT returns must be submitted electronically
- Montenegro Introduces VAT Amendments Including Relief for COVID-19
- Answers to parliamentary questions about the VAT reduction on e-books
- Application VAT refund foreign VAT from 2019 should be made before 1 October
- Dutch Association of Tax Advisers (NOB) response to the bill on the implementation of guidelines for electronic commerce
- Letter to Parliament update VAT e-commerce
- One single supply at standard rate: test sleep, sale of gift vouchers and bedroom products
- Property does not belong to business assets – no VAT for private use according to AG
- VAT on security costs at the coffee shop is partly deductible
- Brexit: What is the Northern Ireland protocol and why is it needed?
- Northern Ireland: Government denies it is about to renege on its customs agreement with the EU
- JPK_VAT (SAF-T) update – update still planned for 1 October, despite several delays due to the COVID-19 pandemic
- Revolutionary changes in VAT – JPK 2020 – tax approach and technical and IT aspects
- SLIM VAT – Changes, changes, changes…
- E-invoicng: new document type, a new requirement to include standard codes for goods and services, and an expansion of the mandate’s…
- Turkey Amends the General Communique
- Turkey Cuts VAT On Education Services
- New VAT return and tax invoice – the draft of the Ministry of Finance
- Parliament Considers Bill to Amend Taxation for Electric Vehicles
- Provision of marketing services: is it always with VAT?
- Software development services: should they be subject to VAT?
- Changes to HMRC VAT policy can potentially impact real estate transactions
- Changes to HMRC’S treatment on VAT and Compensation Payments
- Charity bodies lobby for major VAT reform
- Get an EORI number – needed to move goods between the UK and non-EU countries.
- HMRC confirms that location-targeting services can be zero-rated
- HMRC Guidance: Movements to temporary storage facilities from 1 January 2021 to 30 June 2021
- HMRC is to start trials on a new VAT recovery portal for non-resident businesses
- HMRC policies on Time to Pay Agreements
- HMRC Updates Its Guidance On The VAT Treatment Of Early Termination Fees And Compensation Payments
- Humanitarian and Associated Research Funding
- Pay less import duty and VAT when re-importing goods to the UK and EU
- Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19)
- Postponed VAT Accounting – Technical Note
- Prepare to import goods from the EU to Great Britain from 1 January 2021
- Q&A: VAT on energy saving materials
- Treasury publishes consultation on VAT refund scheme
- UK HMRC Issues Brief on VAT Treatment of Early Termination Fees and Compensation Payments
- UK plans to override parts of Brexit Withdrawal Agreement – When will business have certainty/clarity?
- UK will keep the ‘Facebook tax’ for now, says the Treasury
- VAT and building a new home as a self builder
- VAT Self-billing. What is it? The pros and cons
MIDDLE EAST
AFRICA
AMERICAS
- Argentina Provides Delay for Mandatory Use of SIRE System for VAT Withholding
- Argentina Publishes Updated List of Digital Service Providers Subject to VAT Withholding
- Delay for Mandatory Use of SIRE System for VAT Withholding
- New Argentina tax to impact sales of digital services by non-residents
- Obligation to Record Invoices In the Digital VAT Book postponed
- Three-month delay to the mandated live reporting of withholding VAT and issue certified certificates through the government’s SIRE system
- Use of the Integrated System for Electronic withholding (SIRE) is mandatory from December 1, 2020 to report VAT withholdings and…
- Arizona Transaction Privilege Tax (Sales Tax) Exemption For Manufacturing
- California: Possible Changes to Drop Shipment Rule Incorporate Marketplace Facilitator Provisions
- Sales Tax Nexus Awareness Critical in a COVID-19 World
- Who’s liable for sales tax when a marketplace sale in California involves a drop shipper?
ASIA-PACIFIC
- 1% TDS applicable on Payments made to E-Commerce Participants from October 1, 2020
- A2ZTaxCorp’s Weekly GST Communique dated September 07, 2020
- All about input tax credit under Goods & Services Tax
- Auto-Populated GSTR-3B
- Bulk upload in E-Invoicing – Offline Tool
- Delayed GST payment: Interest to be charged on net tax liability from September 1
- Digital companies including Amazon, Facebook seek clarity on ecommerce transactions tax
- E-invoice system highlights & FAQs released by NIC
- Entire GST shortfall will be compensated, says govt ahead of Sept 10 meet
- Goods can’t be detained merely on the basis that Consignee mentioned as Unregistered Person in E-Way Bill
- Govt. to Levy 5% TCS on Foreign Remittances from October 1
- GST Due Date Extension & Relief Measures for taxpayers
- GST e-Invoice / IRN System – Electronic Invoicing in India
- GST on Director’s remuneration
- GST Updates & Deadlines of September 2020
- GSTR 5- Furnishing of Return By Registered Non Resident Taxable Person
- IRDAI approached FM, seeking GST Rate Cut on Life and Health Insurance Premiums from 18% to 5%
- Legality of Additions/ denial of TDS Credit u/s 143(1) through non speaking order
- Output Tax Liability under GST not paid in Cash
- Representation on 7 GST issues & hardships faced by taxpayers
- Reverse Charge Liability under GST Not Paid In 2018-19
- Three Years of Goods and Services Tax in India: What Businesses Need to Know
- 12 more companies to collect value added taxes on digital sales, including Twitter, Skype, Zoom, and LinkedIn.
- Directorate General of Taxes has nominated 12 new businesses – incl. Twitter, Zoom, LinkedIn, and McAfee — to act as VAT collectors on…
- Indonesia tax on digital services supplied by non-residents
- Third Batch of VAT Collectors for New Rules on Taxing Digital Goods and Services
