Below you will find all items we published in the past week.
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- Coming Soon: The New Tax Function
- COVID VAT cashflow opportunities and complexity makes automation vital
- Economic study: VAT cuts do not increase consumer purchasing power
- How to turn VAT into cash for your business
- Incoterms® 2020 practical free wallchart from ICC (Registration needed)
- PE Watch: Latest developments and trends, September 2020
- UK secures first free trade agreement with Japan post Brexit
EUROPE
- Brexit where are we now?
- Council Implementing Decisions Published Authorizing Latvia and Romania to Continue Increased VAT Registration Thresholds
- Council Implementing Regulation – Application Period of the Simplified VAT Recovery Mechanism for Tolls on the Öresund Fixed Link
- Digital transformation and the fight against tax fraud in the EU
- eBay alerts sellers on UK & EU ecommerce VAT reforms
- Ecofin informal meeting discussed which VAT measures from the Commission’s 15 July tax package should be prioritised
- EU customs law and international maritime law: relationship and its problematic issues
- EU Online tax event on Sept 21: Fair & simple – the role of taxation in recovery and long-term growth
- EU recovery package – Plastic Tax
- EU watch: the Commission’s ambitious tax package
- EU: Retroactive intercompany transfer pricing adjustments and customs valuation of imported goods
- European Commission expects VAT gap of € 164 billion in 2020
- European Commission projects a 17% increase of the VAT gap in 2020
- Fundamentals of the e-Commerce VAT Package
- Overview of legislative changes in the EU as of 1 October 2020 – lots of “uncertainties”
- Romania has EU’s largest ‘VAT Gap’
- The VAT that awaits us 2020-2024; new action plan for fairer and simpler taxation in the EU
- Agenda of ECJ Sept 17 till Oct 15, 2020, 4 Judgments, 2 AG Opinions and 1 Hearing
- ECJ C-528/19 (A GmbH) – Judgment – Deduction of input tax for construction work on public roads
- Flashback on ECJ cases – C-588/10 (Kraft Foods Polska SA) – Price reduced after the supply has taken place, acknowledgment of receipt of…
- ECJ – C-791/18 (Stichting Schoonzicht) – Judgment – Dutch revision scheme for capital goods is in line with the EU VAT Directive
- ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles
- ECJ C-312/19 (Valstybinė mokesčių inspekcija) – Judgment – Partnership is liable to pay VAT
- ECJ C–509/19 (BMW vs. DE) – Judgment – Value of ‘free’ software to be added to the Customs Value of Imported electronic products
- Residual VAT recovery available for hire purchase businesses – Volkswagen Financial Services (UK) Ltd: C-153/17
- French Tax Audits on Nonresident Taxpayers
- Postponal of the option for related companies to form VAT groups, with a single, unified VAT return
- Postponement of the entry into force of the VAT group until 2023
- Court case: Amazon does not become the seller-of-record for sales by a third-party retailer if the retailer uses Amazon’s FBA service
- New German tax court case about the fixed establishment concept for VAT purposes
- COVID-19: VAT rate reduction for transport, coffee, non-alcoholic beverages, cinemas, tourist services extended with 6 months till April 30, 2021
- Deadline for tax payments extended to 30 April 2021 (COVID-19)
- VAT Suspension Scheme Boost Greece Holiday Homes Sales
- Changes announced in view of extension to real-time invoice data reporting obligation
- Delay from 1 January 2021 to 1 April 2021 latest requirements for the Hungarian Real Time Invoice Reporting
- Online invoice 3.0: Invoices issued to natural persons must be reported too from 2021
- UK-based VAT registered businesses obliged to appoint a fiscal representative
- Applicability of the VAT exemption regime to banking back office services
- Clarification 305: Documentary evidence Intra-Community Supply of Goods
- Clarification 339: Non-resident persons, identified for VAT purposes in Italy – correct method of reimbursement
- Clarification 339: Use of IT VAT number and reimbursement of VAT for a non-established person
- Deduction of input VAT that is charged too late
- Guidance: VAT Group – Subjects falling within the subjective perimeter of the Group – Partial demerger – existence of financial…
- Guidance: VAT rate for production plants and distribution networksheat-energy and electricity from solar-photovoltaic sources
- Invoicing to VAT Group – Incorrect VAT number indication
- Italy launches digital payment campaign against VAT fraud
- Transformation of VAT Group member – effects on the continuation of the VAT Group
- VAT exemption of a composite service consisting of investment advisory service and receipt/transmission of orders
- Different forms of education trigger different VAT treatments
- Dutch Customs publishes FAQ on the implementation of the new exporter definition
- E-commerce and VAT: The state of affairs
- NOB still fears VAT fraud in international electronic commerce
- VAT exemption for teacher pool
- VAT reduction on e-books does not lead to lower prices
- Supreme Court: Adjustment and repayment of VAT
- Supreme Court: Right to adjust and claim Back VAT is conditional on the sellers adjustment
- Another Fixed Establishment case …..
- Court Case – VAT sanction is possible after the declaration is corrected
- Court Case Fixed Establishment: A trader of goods acquiring logistic and warehousing services
- How to apply VAT exemptions in the financial industry
- KAS broke up a large criminal group that issued false VAT invoices
- KAS has broken another group of VAT frauds
- MF will provide tools for the new JPK_V7
- Possible introduction of the status of a cashless taxpayer who would be entitled for a faster VAT refund
- Q&A Revolutionary VAT changes – JPK 2020 – tax approach and technical and IT aspects
- Simplified access to the postponed accounting of import VAT
- VAT rate reduction postponed
- VDEK (JPK) declaration replaces SAF-T and VAT Return
- West Pomeranian KAS has detected a buffer in the VAT carousel
- New European Sales Recapitulative Statement approved
- New model for recapitulative declaration of transfer of intra-community goods
- Extension the Authorization for Romania to Limit the VAT Deduction Right for Motorized Vehicles to 50%
- Romania lost 6.5bn euros in 2018 due to VAT non-collection
- Taxable persons whose annual turnover is no higher than EUR 88,500 can be VAT exempt
- COVID-19: Additional measures for VAT bad debt relief
- COVID-19: Tax authority issues guidance on State aid for rent discounts
- COVID-19: VAT and rental of premises and hotel rooms
- COVID-19: VAT treatment of donated goods
- Guidance: Services related to movable property
- What are the consequences if a taxpayer is included in the risk-list?
- What indicators determine a positive tax history?
- Acting as An Agent for VAT Purposes (All Answers Limited vs HMRC case)
- Brexit alert: the UK Internal Market bill and the 8th round of negotiations
- Changes to duty-free and tax-free goods carried by individuals
- Cross-party support voiced for long-term reduction in tourism VAT
- Custom duty and product origin after Brexit
- Customs agents not ready for Brexit trade with EU, survey shows
- Customs, VAT and Excise UK transition legislation from 1 January 2021
- DCM (Optical Holdings) Limited – Assessment more than four years after submission of repayment returns/allocation of…
- Distance selling after Brexit
- Duty Free Shopping extended to the EU from January 2021
- Get your VAT fighting fit for Brexit
- Government statement on notwithstanding clauses
- Greenspace (UK) Ltd – reduced rate of 5% (“energy saving materials”) not applied to roofing panels
- Guidance: How to use a customs warehouse
- Guidance: Pay no Customs Duty and VAT on scientific instruments
- HMRC urges VAT-registered businesses to prepare for Brexit trading changes
- Jersey Issues Notice on Reduction in “De Minimis” GST Level from October 2020
- Letters to businesses about new trade arrangements with the EU from 1 January 2021. Further information about movement of goods between…
- Masot asked questions on Fiscal Representation
- Sept 2020 eBay UK Seller Release: 2021 VAT Changes
- The Ice Rink Co Ltd & Planet Ice (Milton Keynes) Ltd – Composite supply for package of supplies of admission to ice skating rink and hire of…
- Transfers of going concerns (TOGCs): additional condition that transferor may not have a VAT debt.
- UK Reviewing VAT Group Rules
- United Kingdom: new VAT regimes applicable to foreign taxable persons (EU and non-EU) after Brexit
- VAT Rules on Charity Advertising: New HMRC Brief
- What is Making Tax Digital? A guide for small businesses and the self-employed
MIDDLE EAST
- NBR releases updated VAT Real Estate Guide
- VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit
- VAT assessment process and appeals procedures (FAQs)
- Real estate transferred a part of a going concern
- Saudi August inflation jumps to 6.2% on VAT increase
- FTA issues new basic tax information bulletin for higher education institutions
- How to Apply for VAT Clarification to UAE Federal Tax Authority?
- UAE Clarifies Input VAT Recovery for Higher Education Institutions Making Mixed Supplies
- VAT information bulletin for the higher education sector
- VAT Return Filing in the UAE
- VAT Updated Guide – VAT Refunds for UAE Nationals
AFRICA
- Congo says it will reimburse VAT to mining companies after audit
- Democratic Republic of the Congo Ends VAT Exemption for Basic Necessities
DEMOCRATIC REPUBLIC OF THE CONGO
- Applicability Of VAT To Leases And Efficacy Of FIRS Circulars
- Tax Appeal Tribunal Holds that Lease of Real Property is not subject to VAT
- Tribunal Upholds Appeal By Ess-Ay Holdings Against FIRS VAT Assessment
AMERICAS
- Canada says a sales tax is coming for tech giants
- Sales tax registration – Provinces are going after non-residents
- These are the cross-border digital services that will pay 13% VAT as of October 1st
- VAT exemption followed by reduced VAT rate for construction services
- Changes to VAT Obligations, E-Signature, and E-Invoicing
- Proposed legislative changes regarding digital services tax, VAT, excise tax on fuel
- Second bi-monthly list, foreign providers of digital services subject to VAT
- Updates List of Non-Resident Digital Service Providers
- Colorado aims to simplify local sales tax collection for remote sellers
- Destined for the Courtroom—Illinois Audit Program Won’t Stop Sales Tax Litigation
- How to handle sales tax on shipping: A state-by-state guide
- Sales tax enforcement action against online grocery delivery platform (District of Columbia)
- Streamlined Sales Tax (SST) for DtC Alcohol Shippers: Your Questions Answered
ASIA-PACIFIC
- 5% GST applicable on ‘Maize Bran’ (cattle feed)
- A2ZTaxCorp’s Weekly GST Communique dated September 14, 2020
- AAR says GST be imposed on wellness centres depending on services offered
- Andhra Pradesh hikes VAT on natural gas
- Avalara E-invoicing Solution for India
- B2B e-invoice QR Code vs. B2C Dynamic QR Code: Know the Differences
- CBIC: Licence of 56 customs brokers suspended since August 2019 for links with fraudulent exporters
- CGST Gandhinagar Commissionerate launches new website of CGST & C.Ex.
- Checklist of important activities to be completed before 30 September 2020
- Complete List of GST Refund Circulars till 10th Sept’20
- Definitions under Section 2 of IGST ACT 2017 – Incl. definition of Fixed Establishment and many others
- Delinking of Credit Note/Debit Note with Original Invoice has been implemented on the GSTN portal
- Detailed analysis of GSTR 2B
- E-invoicing – Though a change in manner of invoicing but a new and concrete start altogether!
- E-invoicing: Simplifying the GST invoicing process
- Extend Filing Date of Annual GST returns GSTR-9 & GSTR-9C
- Franchisee of Subway guilty of profiteering for not passing benefit of GST rate reduction on restaurant services
- GST E-Invoice System Frequently Asked Questions
- GST E-Invoicing – IRN System – FAQs
- GST E-invoicing system for E-Commerce Operators
- GST liability on moulds, dies supplied but not despatched
- GST on Constructed Property
- GST on toll charges in case of toll contracts, A big issue???
- GST on Transportation Services Provided To Employees
- GST rate on goods transport agency services under Reverse Charge Mechanism – 12% or 5%?
- GST Registration For Foreigners
- GST Registration Process for Partnership firms
- GSTIN – Check GST Verification Number, GST No. Search Online
- GSTN enables delinking of Credit Note/Debit Note from invoice for returns/refunds
- GSTN Enables Reconciliation Tool for matching GSTR-2B (Auto-Drafted ITC Statement) with Purchase Register
- GSTN enables Reconciliation Tool for matching GSTR-2B with Purchase Register
- GSTR-2B – Relief or Opening of New Pandora Box for Taxpayers
- How to Cancel GST Registration- GST Registration Cancellation
- India’s E-Invoicing Reform: The Clock is Ticking
- Inter/Intra State & X-border Supplies under IGST
- Much awaited option “Consolidated Debit/Credit note” enabled on GST portal
- NAA finds Pinky Sales guilty for not passing benefit of GST Reduction on Footwear to its customers
- Old VAT cases of 2016-17 in UP will be heard online
- Overview of the different GST Return (GSTR) Filing
- Pure Agent Concept under GST
- Recent GST updates and due dates
- Reporting liabilities in GSTR-9C – Few issues
- Two major enhancements on GST portal to make monthly return filing easier
- Types of GST in India- What is CGST, SGST and IGST?
- Zero rated supplies under GST
- Mixed signals about consumption tax hike in Japan
- Temporarily lowerering consumption tax rate will become a major issue of the next Lower House election
