Below you will find all items we published in the past week.
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WORLD & TECHNOLOGY
EUROPE
- Minister gives his opinion on VAT treatment of a multi-day seminar
- VAT Comments – Chapter 4. Imports (Update on 01.09.2020)
- Croatia Tax Agency Seeks Comments to Implement EU Directives on VAT for Services, Distance Sales
- European Commission Proposes to Extend the Authorization for Croatia to Apply a Higher VAT Registration Threshold
- Brecit: How to get ready for the end of the transition period – Guide on Tax & Customs Requirements issued by the European Commission
- Cancellation or dissolution fee: VAT or no VAT?
- Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 – consolidated version: 01/01/2020
- Electronic Invoicing in the European Public Sector
- Goods, Services, and VAT Recovery Post Brexit – What do Businesses Need to Know?
- How to deal with adjustments of deductions in case of retrospective rebates or transfer pricing adjustments
- In which country do you pay VAT for international online sales? Importance of transport …
- Joint Statement by the President of the EC Ursula von der Leyen and the PM of the UK, Boris Johnson
- Legal and regulatory framework for blockchain
- New VAT rules applying to B2C trades in the European Union as of 1 July 2021
- Remember … VAT Expert Group on Transfer Pricing Adjustments – Paper/Opinion issued on April 18, 2018
- Trading Cross-Border Using Outdated VAT Simplification Rules
- Update EU Customs Valuation Guidance under the UCC
- VAT Committee empowered with implementation powers
- VAT Expert Group (VEG) meeting on Oct 5, 2020 – Discussion on VAT Committee, E-Commerce and Platform Economy
- Why has my 13th directive claim been refused? – Part 1
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL vs RO) Question: Fixed establishment via affiliate?
- ECJ C-406/20 (Phantasialand vs. DE): VAT rate for amusement parks, composite supply
- ECJ C-415/20 (Gräfendorfer Geflügel – und Tiefkühlkost) Questions: interest due to dated Court of Justice interpretation
- ECJ on Charter of Fundamental Rights of the European Union in case info is requested by the national administration
- Recent decisions of the ECJ on assists to be included in the customs value
- Subsidiary fixed establishment for VAT purposes?
- The Vodafone case. The European Court of Justice step in at the digital tax scene
- Confederation of Finnish Industries calls for a temporary reduction of VAT
- Confederation of Finnish Industries proposes a temporary reduction in VAT to the plight of the service sectors
- Several short-term successive contracting projects lead to a Fixed Establishment
- Draft Finance Bill for 2021, including the implementation of a VAT Group into French law.
- VAT on rents: French High Court confirms one option per lot
- Amendment to supplies including installation − reverse charge mechanism limited to work deliveries
- German F22 VAT Certificate: EU might end it soon
- Germany MOF clarifies input VAT deduction rules
- Manager, VAT & SAP, Germany based, €50, 000 – €80, 000 basic+ Benefits
- Circular Explaining VAT Related to Aircraft Refueling
- Deadline for submitting VAT returns extended till Oct 26, 2020
- Greece last-minute change: myDATA now live as pilot for 2020
- Greece Mydata E-books postponed again
- Greece MyDATA electronic books postponed
- myDATA: Digital transmission of documents is mandatory from 1/1/2021 (pilot as of Oct 1, 2020)
- Plans for 9% Reduced VAT Rate for Tourism and Hospitality services
- Subway bread is not bread, Irish court rules, and as such not VAT exempted
- Claims management services under risk reinsurance relationships
- Exemption for brokerage in the sale of equity investments
- VAT applicable to assistance and surveillance of migrants rescued at sea
- VAT applicable to demolition works of existing and subsequent construction of new buildings used as barracks
- VAT applicable to the sale of a real estate portfolio that includes leased unit
- Latvia Cabinet Approves Draft Bill to Strengthen, Simplify, Harmonize With EU Common VAT Regime Directive
- European Commission Proposes to Extend the Authorization for Malta to Apply a Higher VAT Registration Threshold
- Dutch enforcement of the requirement to be established in the EU to act as exporter for customs purposes further postponed to January 1, 2021
- New registration form Foreign companies
- State Secretary: no fine for late Q2 VAT return
- VAT consequences of sale and lease back during the pandemic
- Government is considering a VAT of 21% on health and private education
- Govt reviews reform of the reduced and super-reduced rates
- Guideliness of the new checks on the SII (applicable January 1st, 2021)
- VAT reform in the making: private education subject to VAT, review VAT rates, …?
- A self-employed VAT payer has purchased fuel for a car issued to an individual: will there be a tax credit?
- How to reflect VAT-exempt transactions in the VAT return?
- Made a mistake in the VAT return: how to fix it?
- Airbnb – a warning
- Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
- Ditch the VAT, Save Lives and Jobs – Why governments shouldn’t be applying VAT on exercise services
- Exporting excise goods to the EU from 1 January 2021
- Further VAT Support from the UK Chancellor in September 2020
- HMRC has issued detailed guidance on the domestic reverse charge changes scheduled for 1 March 2021
- HMRC must rethink VAT on contract terminations and settlements
- Importing excise goods to the UK from the EU from 1 January 2021
- Latest VAT avoidance case law
- New HMRC guidance for businesses trading with the EU
- New HMRC list of customs agents and fast parcel operators
- Revenue & Customs Brief 15 (2020): VAT – Conclusion of review of Import VAT deducted as input tax by non-owners
- This is not the right time for VAT move, says Watches of Switzerland boss
- Thousands of UK firms may need to set up an EU office
- UK e-invoicing legislation welcomed by public sector organisations
- UK E-invoicing legislation welcomed by public sector organizations
- UK Releases Construction VAT Reverse Charge Guidance
- UK trials post-Brexit foreign VAT recovery portal
- VAT changes proposed from 1 January 2021 for consumer sales purchased from overseas sellers
- VAT deferral and enhanced Time to Pay for self assessment News Latest News for Business
- VAT registration for Airbnb’s … watch-out!!
- VAT reverse charge – HMRC has issued detailed guidance on the domestic reverse charge changes scheduled for 1 March 2021
- VAT reverse charge technical guide – Application of reverse-charge on building/construction services
MIDDLE EAST
- GCC Indirect Tax Weekly Digest – 6 October 2020
- How should tax administrations control digital economy?
- Delays of VAT payments by 3 months on COVID-19 crisis
- King Salman exempts real estate supplies from VAT, imposes 5% transaction tax
- KSA exempts Real Estate supplies from VAT, Imposes a new Real Estate Transaction Tax at 5%
- New amendments to the VAT Implementing Regulations
- Saudi Arabia exempts property deals from VAT and imposes new 5% tax
- Saudi Arabia launches consultation on e-invoicing
AFRICA
ASIA-PACIFIC
- ATO: Advice under development – GST issues
- Australian Government appoints $3.6m to mandate e-invoice adoption
- E-invoicing in Australia
- Payment times reporting for large business
- China has launched last month a series of electronic invoice trials to update the existing fapiaos paper-based government controlled system
- China MOF Issues Announcement Clarifying VAT Policy for Transfer of Free Stocks
- 10 Critical Cases – GSTR 9 & 9C for FY 2018-19
- 18% GST applicable on Assignment of Leasehold Right on Land
- 8 Recommendations of the 42nd GST Council Meeting
- A2ZTaxCorp’s Weekly GST Communique dated October 05, 2020
- Analysis of Composite & Mixed Supply in GST Section 8
- Analysis of GST Notifications dated 30th September, 2020
- CBIC amends CGST Rules to prescribe QR-code in case of e-invoicing
- CBIC extends GST exemption on Ocean/Air freight for export consignments by Shipping Lines/Airlines based in India till Sep 30, 2021
- CBIC notifies special procedure for issuance of GST e-Invoices till 31.10.2020
- Checklist to adhere before filing September 2020 GST Returns
- Compliance Calendar for the month of October, 2020
- Debit & Credit Notes detailed explanation with journal entries
- Delhi Govt. extends 30 days time after GST registration cancellation order passed upto 12th June, 2020
- Delhi Govt. waives late fee for Taxpayers who fails to furnish Returns in FORM GSTR-3B by the due date
- Delhi Govt. waives off late fee on failure to furnish details of outward supplies in FORM GSTR-1 but furnishes details in FORM GSTR-1
- Determining criteria for applicability of e-invoicing has been changed; Exports are also covered: Notification
- E-Invoicing implementation –It’s a race against the time now
- E-invoicing in India – Concept and Challenges
- E-invoicing under GST-A walk with technology
- Goods sent outside India on approval for sale or return basis
- GST Annual Return due date extension & E-Invoice Compliance relaxation
- GST Council allows Quarterly filing of GSTR-3B for less than 5cr Turnover
- GST Council likely to exempt satellite launch services from GST
- GST Council revises requirement of declaring HSN for goods and SAC for services in invoices and in FORM GSTR-1
- GST E-Invoice: CBIC amends rules related to IRN & QR Code
- GST e-invoicing – Relaxation and latest changes
- GST E-invoicing- a new era of reform
- GST portal infrastructure scaled up to handle 300.000 users
- GST Updates & Deadlines for the Month of October 2020
- India Provides Further Extension of the Annual GST Return Deadline for FY 2018-19
- Indian E-invoicing Reform Now Live With Last-Minute Relief From Government
- Introduction of World Trade Organisation-compliant export benefit schemes in India
- Key Highlights of 42nd GST Council Meeting held on Oct 05, 2020
- Matching Concept Under GST
- No Service Tax applicable on Deputed Employees working under control, direction, and supervision of Overseas Company
- Phones are set to get costlier thanks to 10% import duty on display, touch panels
- Pre-filled GST returns to become a norm from January 2021
- Recommendations of the 42nd meeting of India’s GST Council
- Tax Compliance Calendar for October 2020
- TCS on Sale of goods – Presentation
- Updated Practical FAQs on TCS on Sale of Goods wef Oct 1, 2020
- Will Remuneration To Directors Attract GST Under RCM?
